cover
Contact Name
Bambang Nur Cahyaningrum
Contact Email
jbfe.uvbn@univetbantara.ac.id
Phone
+6285866057739
Journal Mail Official
jbfefeuvbn@gmail.com
Editorial Address
Jl. Letjend. S. Humardani No. 1 Jombor Sukoharjo 57521
Location
Kab. sukoharjo,
Jawa tengah
INDONESIA
Journal Of Business, Finance, and Economics (JBFE)
ISSN : 27466906     EISSN : 27466914     DOI : 10.32585
Core Subject : Economy,
Journal Of Business, Finance, and Economics (JBFE) adalah jurnal ilmiah peer review yang diterbitkan oleh Universitas Veteran Bangun Nusantara. Jurnal JBFE terbit dalam dua edisi dalam setahun, yaitu edisi Juni dan Desember. Kontributor Jurnal JBFE berasal dari peneliti, akademisi (dosen dan mahasiswa) di bidang Manajemen, Ekonomi, Bisnis dan Kewirausahaan. Jurnal Journal Of Business, Finance, and Economics (JBFE) memiliki fokus dan ruang lingkup yang terdiri dari: Studi bisnis, etika; Masalah pendidikan, kewirausahaan, pasar elektronik; Layanan, aliansi strategis; ekonomi mikro; Ekonomi perilaku dan kesehatan; Peraturan pemerintah, perpajakan, masalah hukum; ekonomi makro; Pasar keuangan, teori investasi, perbankan; Ekonomi internasional, FDI; Pembangunan ekonomi, dinamika sistem; Studi lingkungan, masalah perkotaan, pasar negara berkembang; Studi empiris, metode kuantitatif/eksperimental
Articles 30 Documents
Search results for , issue "Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)" : 30 Documents clear
Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Kondisi Profitabilitas Pada PT Pan Brothers Tbk Nurshifa Putri Irawan; Erna Herlinawati; Andre Suryaningprang; Yoyo Sudaryo
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3477

Abstract

The study aims to determine the impact of liquidity, solvency and activities on PT Pan Brothers Tbk's profitability for the period 2012-2021. The method used is a quantitative method with descriptive and confirmatory approaches. Data collection techniques using documented methods. The sampling technique used was targeted sampling. The data analyzes used are descriptive analysis, classical hypothesis testing, multiple regression analysis, correlation analysis, certainty analysis, and hypothesis testing. The results are as follows. 1) Liquidity (CR) is partially unaffected and not material to profitability (ROA). 2) Solvency (DER) is partially unaffected and not material to profitability (ROA). 3) Activity (TATO) has partial impact. Impact on Profitability (ROA) 4) Liquidity (CR), Solvency (DER) and Activity (TATO) all have a significant impact on profitability (ROA).
Pengaruh Tax Avoidance Dan Nilai Perusahaan Melalui Moderasi Hutang Pristin Prima Sari; Teguh Erawati
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3537

Abstract

Pajak merupakan beban bagi setiap perusahaan, karena sebagian keuntungan perusahaan harus disetorkan kepada negara sebagai kewajiban. Pajak yang dibayarkan kepada pemerintah dapat mengurangi pendapatan yang diperoleh perusahaan, sehingga manajemen menempuh beberapa cara untuk mengurangi pembayaran pajak. Pengurangan pembayaran pajak dikenal sebagai penghindaran pajak. Perusahaan dengan hutang membayar pajak lebih sedikit daripada perusahaan tanpa hutang. Tujuan dari penelitian ini adalah untuk menguji secara empiris peran penggelapan pajak dalam memperkuat hubungan antara leverage dan nilai perusahaan. Hasil penelitian menunjukkan bahwa tax evasion atau penggelapan pajak dapat menurunkan nilai perusahaan dan hutang dapat meningkatkan efek penggelapan pajak dan goodwill. Manfaat dari penelitian ini adalah pemetaan penghindaran pajak, hutang dan nilai perusahaan Indonesia dan pengembangan literatur akademik tentang penggelapan pajak dan hutang di Indonesia.Kata kunci : Penghindaran pajak, hutang, nilai perusahaan, BEI
ANALISIS PENGARUH INFLASI, NILAI TUKAR , BI RATE TERHADAP TABUNGAN MUDHARABAH PERBANKAN SYARIAH DI INDONESIA PERIODE 2012-2021 Ajeng Windi Astuti; Anjel Ezania Sihombing; Lutfiah Nur Azizah; Hasyim Hasyim
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3914

Abstract

This study aims to determine the simultaneous and partial effect of inflation, exchange rates and the BI Rate on mudharabah savings in Islamic banking for the period 2012-2021.Mudharabah Savings is the dependent variable while inflation, exchange rate and Bi Rate are the independent variables. The method used in this study is quantitative and processed through a regression analysis tool, namely Eviews. The results of this research study indicate that (1) Inflation has a positive and insignificant effect on Mudharabah Savings (2) Exchange rates have a positive and significant effect on Mudharabah Savings (3) Bi Rate has a negative and significant effect on Mudharabah Savings (4) Inflation, exchange rates and Bi Rate have a significant effect on the Mudharabah Savings.
TRANSLOG (Learning About Transportation And Logistic Maritim) : Media Pembelajaran Berbasis Tik-Tok Andra Ahmad Fauzan; Taufiqurrahman Baaqir; Shania Amelia Dewi; Shaqnas Zetalia
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3955

Abstract

The use of TikTok-based learning media as an interesting and effective alternative in facilitating student learning. In education, learning that still uses demonstrative methods such as oral delivery of material can be boring and reduce interest in learning. Therefore, it is necessary to make modifications in learning strategies so that students can more easily understand the material through digital media. Keywords:  Learning Media, Types of Learning Media, TikTok-Based Learning Media. In the context of learning, TikTok can be used as an interesting and effective learning medium. The advantages of using TikTok as a learning medium include flexibility, accessibility, a variety of content topics, easy repetition, and interactivity. Through the TikTok application, learners' skills in listening, reading, writing, and arithmetic can be developed. The research method used in this journal is a quantitative method that uses an approach with the calculation of numbers. This method involves observation and interviews as data sources. Observations were made on loading and unloading activities at the port, while interviews were conducted with related parties. The results and discussion of this journal show that the use of TikTok-based learning media can improve the quality of learning, especially in terms of selecting learning materials that are practical, innovative, and easy to understand. Digital learning environments, including the use of TikTok, can enhance interactive and engaging learning. TikTok-based learning about logistics transportation can be an interesting and effective alternative in helping students understand the topic. 
Pengaruh Karakteristik Wirausaha, Modal Usaha Dan Pemasaran Online Terhadap Pengembangan Umkm Kuliner Di Kecamatan Natar Tri Lestira Putri Warganegara; Lana Bilbirri
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4096

Abstract

This study aims to see the influence of entrepreneurial characteristics, business capital and online marketing on the development of Culinary, Micro, Small and Medium Enterprises in Natar District. The population in this study are Culinary, Micro, Small and Medium Enterprisessin Natar District. The sampling method in this study was non-probability sampling using the Lemeshow formula so that a sample of 74 respondents was obtained. The research method used is quantitative research. The type of data used is primary data. Multiple regression analysis and correlation were performed using SPSS software version 26. The results showed that if the t test stated that entrepreneurial characteristics and venture capital had a positive and significant effect on business development, online marketing had no effect on business development. While the F test states that the characteristics of entrepreneurship, business capital and online marketing jointly influence the development of Culinary Micro, Small and Medium Enterprises in Natar District.
Pemanfaatan Influencer Produk Somethinc Dalam Strategi Digital Marketing di Kalangan Masyarakat Azzahra Nasyatra Sulindra; Ariana Widya Ningsih; Ariyo Wibowo; Erwin Permana
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4102

Abstract

The marketing strategy using influencers is included in one of the business strategies, namely viral marketing. Viral marketing can be interpreted as a marketing strategy that is carried out by disseminating product information or opinions to the surrounding environment by word of mouth using digital media. One of the brands that utilizes digital media platforms as a strategy to market their products is Somethinc. This study aims to analyze the use of Somethinc influencer products in digital marketing strategies among the public. The research was conducted with a qualitative approach. The data was obtained from observing the digital media used by Somethinc's products. To strengthen the observation results, searches were carried out in the official media and the results of scientific publications. The results of the study show that Somethinc uses a digital marketing strategy by utilizing influencers which is done by promoting their products or commonly called endorsements. These influencers promote on their social media accounts and then swatch or try the product directly on their skin and then review it by giving positive comments about the product. Somethinc also has several Brand Ambassadors from within the country and abroad to collaborate to help promote Somethinc products to the wider community. Suggestions for writers are to examine more deeply and comprehensively about the marketing strategy for the Somethinc brand using Viral Marketing techniques through influencers and Brand Ambassadors. 
PERAN PEMERINTAH NEGERI DALAM PELAYANAN ADMINISTRASI DI NEGERI HITUMESSING KECAMATAN LEIHITU KABUPATEN MALUKU TENGAH Rika Juita Gea; Pieter. S. Soselisa; H. V. R. Pattimukay
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3971

Abstract

This research is a qualitative descriptive study that aims to identify and analyze the Role of the State Government in Administrative Services in Hitumessing District, Leihitu District, Central Maluku Regency. This research was conducted in Hitumessing Country. With data collection techniques used in the form of observation, interviews, and documentation with a number of informants who are considered to be directly involved in the Role of the State Government in Administrative Services in Negeri Hitumessing, Leihitu District, Central Maluku Regency. The results of this study indicate that the role of the State Government in Administrative Services in Hitumessing District, Leihitu District, Central Maluku Regency has not been optimal or has not been implemented properly. This can be seen from the results of research on service standards, which have several indicators, namely: service procedures, turnaround time, facilities and infrastructure, and competence of service providers. This study concluded that it is necessary to increase the discipline, knowledge and expertise of officers so that the service process can be carried out properly.
PENGARUH E-SERVICE QUALITY TERHADAP MINAT BELI PRODUK FASHION DI SHOPEE (Studi kasus konsumen Toko Adilla.Id) Nurul Fitri Habibah; Nur Fikriyah
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4097

Abstract

E-service quality is a service provided to consumers networked on the internet, as a method of expanding the expertise of an application to facilitate buying and selling activities and distribution efficiently. The research method used is a quantitative method which can be interpreted as a research method based on the philosophy of positivism, used to examine certain populations or samples. The results of the analysis show that there is a positive and significant influence between E-service quality on purchase intention. From the simple regression analysis test it is known that the calculated F value = 14,291 with a significance level of 0.000 <0.05, so the regression model can be used to predict the e-service quality variable or in other words there is an effect of the e-service quality variable (X) on the variable buying interest (Y). Test R Square (R2) or the quadratic of the value of R, which shows the coefficient of determination. This figure will be converted into a percentage, which means the percentage of the influence of the e-service quality variable on the purchase intention variable. The R2 value of 0.198 means that the percentage contribution of e-service quality to purchase intention is 19.8%, while the rest is influenced by other variables not included in this model. This figure (19.8%) is significant even though it is not as perfect as 100% in the point of influence.
ANALISIS EFESIENSI FAKTOR PRODUKSI USAHATANI KENTANG (Solanum tuberosum) Siska Yulianita
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4121

Abstract

The data analysis method is carried out by analyzing income, analyzing profits and analyzing efficiency. This research aims to find out: 1). To find out the income of potato farmers in Barusjulu Village, Barusjahe District, Karo Regency, North Sumatra, 2). To find out the benefits of potato farmers in Barusjulu Village, Barusjahe District, Karo Regency, North Sumatra, 3). To determine the efficiency of the use of production factors for potato farmers on farmer income in Barusjulu Village, Barusjahe District, Karo Regency, North Sumatra. Considering that one of the problems to be analyzed is how the income and profits of potato farmers are, the authors determine the sample through a population limit where if the population is less than 100 people, then the total sample taken (census method) is 30 people. This is because researchers feel that this number can already represent the characteristics of existing farmers. Potato farming costs include labour, fertilizer, seeds and land. The results showed that production factors such as labor, fertilizer, seeds, and land greatly influenced the income of potato farmers, where the income level of farmers was around 1.75%, for the feasibility level of potatoes/harvest season it was said to be feasible because when compared with the UMK in the study area the income of potato farmers is greater, and it is already efficient with an efficiency level of 37.20%, where if the value is less than 50% then the cost is called efficient.
Penerapan Akuntansi Pada Umkm Level Up Bistro Kota Gorontalo Mattoasi Mattoasi; Hapsawati Taan; Siti Verogita Ahmad
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4006

Abstract

This study aims to determine the Application of Accounting in Micro, Small and        Medium Enterprises at the Level Up Bistro in Gorontalo City. The problem discussed in       This study is whether the application of accounting in MSME Level Up Bistro is in      accordance with SAK-EMKM.This study uses a qualitative approach. Data was collected using the interview method with the owner and employees of Level Up Bistro and documentation.The results of this study indicate that Level Up Bistro SMEs apply accounting by changing the recording model to simple and not following the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). From the results of the interviews conducted, it was shown that the recording carried out at Level Up Bistro was only limited to recording income and expenses.

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