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 31 Documents
Search results for , issue "Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)" : 31 Documents clear
Pengaruh Karakteristik Ceo Terhadap Manajemen Laba Akrual Dan Manajemen Laba Riil Dengan Good Corporate Governance Sebagai Variabel Moderasi Agung Prayogi; Metiya Fatikhatur Riziqiyah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4573

Abstract

The purpose of this research is to determine and analyse the effect of CEO characteristics on accrual earnings management and real earnings management with Good Corporate Governance as a moderating variable. The population of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2012-2021. The purposive sampling technique was used for data collection. The research data analysis technique is multiple linear regression test, interaction test and sub-group test. The findings of this research indicate that CEO narcissism, CEO gender and CEO compensation affect accrual earnings management and real earnings management. CEO tenure has no effect on accrual earnings management and real earnings management. CEO power can only affect accrual earnings management. Managerial ownership does not act as a moderator for the relationship between CEO narcissism and accrual earnings management and real earnings management. Managerial ownership is able to moderate the relationship between CEO compensation and CEO power with accrual earnings management and real earnings management. Managerial ownership does not moderate the relationship between CEO gender and CEO tenure with accrual earnings management but is able to moderate the effect of CEO gender and CEO tenure on real earnings management. Audit quality is able to moderate CEO narcissism, CEO gender, CEO compensation, CEO tenure and CEO power on earnings management. Based on the research results, company stakeholders need to be aware of the characteristics of the CEO and need to pay attention to the existence of Good Corporate Governance.
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Konsumen Pada Produk Mie Gacoan Wilayah Surakarta Dan Sukoharjo Prima Prihatini; Anita Oktaviana Trisna Devi
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4588

Abstract

  The purpose of this study was to analyze the effect of Halal Awareness, price, taste, brand image, service quality, Electronic Word of Mouth, and location on consumer purchasing decisions for Gacoan Noodles in Surakarta and Sukoharjo Regions which has six branches, namely in Laweyan, Banjarsari, Solo Baru, Makamhaji, Jebres, Veteran. The number of samples in this study were 171 respondents obtained using purposive sampling. The results showed that Halal Awareness, price, taste, brand image, and service quality had no partial and insignificant effect, while Electronic Word of Mouth, and location had a partial and significant effect on on consumer purchasing decisions for Gacoan Noodles in Surakarta and Sukoharjo Regions. Halal Awareness, price, taste, brand image, service quality, Electronic Word of Mouth, and location have a simultaneous and significant effect on consumer purchasing decisions for Gacoan Noodles in the Surakarta and Sukoharjo Regions. the coefficient of determination (R Square) obtained a figure of 0.207. So it can be interpreted that purchasing decisions are 20.7% influenced by Halal Awareness, price, taste, brand image, service quality, Electronic Word of Mouth, and location and 79.3% of purchasing decisions are influenced by other variables not examined in this study.
Eksplorasi Kinerja Keuangan Desa Wisata Berdasarkan Rasio Profitabilitas Dan Pengaruh Dari Inovasi Produk Umi Nurjanah; Fathor AS
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4634

Abstract

The purpose of this study is to determine the financial performance of tourism villages based on profitability ratios, to analyze the relationship between the company's financial performance and the level of product innovation. The sample in this study is financial statements in a certain period using purpossive sampling techniques. This research approach is quantitative with simple profitability ratio and linear regression analysis techniques. Based on the results of the study, during 2022-2023 the profitability of the Kedatim Mangrove Tourism Destination has decreased significantly, and the results of a simple linear regression analysis found no significant effect of product innovation on financial performance.
Peran E-Wom Dan Brand Image Terhadap Loyalitas Di Desa Wisata Kabupaten Pamekasan Dwi Nur Cholifah; Fathor AS
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4635

Abstract

This research was conducted with the aim of determining the role of Electronic Word of Mouth (E-WOM) and brand image on visitor loyalty through tourist visiting decisions. The method used in this study is quantitative descriptive method. The samples taken were visitors to Bukit Kehi Tourism as many as 115 people by applying accidental sampling techniques. Data in the study were obtained from primary data through the distribution of questionnaires and also secondary data sourced from literature related to the object of research. The data analysis technique used is Partial Last Square. The results of this study stated that E-WOM (X1) has a significant effect on visiting decisions (Z), Brand image (X2) has a significant effect on visiting decisions (Z), E-WOM (X1) has a significant effect on visitor loyalty (Y), Brand image (X2) does not have a significant effect on visitor loyalty (Y), and visiting decisions have a significant effect on visitor loyalty (Y).
Rancangan Proses Bisnis Berbasis Pengendalian Internal Untuk Meminimalisir Keterlambatan Pembayaran Hutang Vendor Azira, Azira; Alfonsa Dian Sumarna
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4637

Abstract

This research discusses the problems faced by PT. NP is about the absence of standard operating procedures for debt repayment, which is resulting in obstructed debt payments and often found inappropriate documents due to no checking by default. The purpose of this study is to contrive a debt payment procedure for debt repayment transactions and follow a good internal control framework. This research uses a qualitative descriptive method. Using primary and secondary data. A data collection technique uses observation and interviews. The conclusion of the study is that the problem of debt repayment can be minimized by designing a procedure. The procedure includes workflow process in narration and flowchart, related documentation, related division, and also implementation of internal control based on the COSO framework. Then the documents used in the debt payment SOP are complete and follow the rules of good and correct internal control.
Analisis Kualitas Pelayanan Dengan Metode Importance Performance Analysis (IPA) Dan Costumer Satisfaction Index (CSI) Terhadap Kepuasan Konsumen : Studi Kasus Something Barbershop Sragen Rahmatul Ahya; Suprapto Suprapto; Jhodi Pratama
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4655

Abstract

Small and medium enterprises (UMKM) Are one of the most important parts of the Indonesian economy. Barbershop or barbershop business is one of the UMKM that is growing quite rapidly. Service quality is an important factor in determining whether or not consumers are satisfied. There are several factors that affect customer satisfaction at the barbershop. Namely service quality using the Importance Performance Analysis (IPA) method and service quality using the Customer Satisfaction Index (CSI) method. This study aims to determine whether there is an influence of service quality using Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI) methods on consumer satisfaction in barbershop SMEs in Sragen. The variables used in research II are Quality of Service using the Importance Performance Analysis method (X1), Quality of service using the Customer Satisfaction Index (CSI) method (X2) and Consumer Satisfaction (Y). This study used a purposive sampling technique used to collect quantitative data. The data used in this study are primary data using questionnaire data on MSME actors which are then analyzed using the SPSS software application version 26.0. Based on the analysis that has been carried out, the results show that the average conformity level is 104% with a range of values that are in the range of 92% to 123%. The attribute that has a value of 92% is the addition of lighting in the barbershop area and the attribute that has a value of 123% is a chair for a comfortable haircut. That the result of calculating the Customer Satisfaction Index (CSI) for the quality of service and services of Something Barbershop Sragen is 77.36%. The satisfaction index is in the range of 66-80% which means that overall consumers are satisfied with the quality of service at Something Barbershop Sragen.  
PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA, BUDAYA PERUSAHAAN DAN KOMPENSASI TERHADAP LOYALITAS PEGAWAI PT ANGKASA PURA 1 KANTOR CABANG BANDAR UDARA ADI SOEMARMO Rahmadini Intan Nurrohmah; Rusnandari Retno Cahyani; Annisa Indah Mutiasari
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4311

Abstract

This research is entitled the influence of leadership style, work environment, corporate culture and compensation on employee loyalty of PT Angkasa Pura 1 Adi Soemarmo Airport Branch Office. This research is a descriptive study using a quantitative approach. The population in this study were employees of PT Angkasa Pura 1 Adi Soemarmo Airport Branch Office, the sample used was 104 respondents. The sampling technique in this study used saturated sampling technique, where all members of the population were used as samples. Based on data analysis conducted by researchers, it states that the variables of leadership style (X1), work environment (X2), corporate culture (X3) and compensation (X4) simultaneously have a positive and significant effect on employee loyalty. However, partially only corporate culture (X3) and compensation (X4) have a positive and significant effect on employee loyalty.
Pengaruh Penyaluran Komoditas Jagung Terhadap Farmer’s Share Dan Keuntungan Hasil Usaha Tani Di Kabupaten Pamekasan Selvia Kamilia Fitri; Muh Syarif
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4664

Abstract

Corn is one of the agricultural products of high value, a strong economy with growth potential. Although corn in Indonesia is the second most important food product after rice / rice. Marketing channels are the routes traveled by agricultural products when products move from farm gates, i.e. farmers, producers, to users or last users. The type of data obtained in the study consists of primary data and secondary data, primary data is data obtained directly from research respondents at the research location. In this study, primary data was obtained from corn farming in the form of primary data in the form of information about corn land area, corn cultivation. The harvest, the selling price and purchase price, and the marketing agency used. Primary data collection is carried out by means of Interviews, Observations, Documentation.
Peran Karyawan Dinas Kebudayaan Dan Pariwisata Dalam Pengembangan Sumber Daya Manusia Di Era-Digital Pada Pokdarwis Pantai Tlangoh Bangkalan Syaiful Amin; RM. Moch. Wispandono
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4674

Abstract

Tourism in Bangkalan Regency has great potential, especially in Tlangoh Beach. In the development of the digital era, the role of employees of the Culture and Tourism Office is becoming increasingly important in advancing human resources in the Tlangoh Beach Tourism Awareness Group (Pokdarwis). This research aims to explore and analyze the role of employees of the Culture and Tourism Office in developing human resources in the digital era. The Tourism Office plays a very significant role in managing the human resource development efforts at Tlangoh Beach. They act as facilitators in training and skills development for the Tourism Awareness Group (Pokdarwis), as well as connecting them with adequate human resources in responding to changes in the digital era. This research employed a qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. However, challenges faced by Tourism Office employees were also identified, including a deeper understanding of digital technology, more effective coordination with relevant stakeholders, and adaptation to rapid changes in the tourism industry. This research is expected to provide a clearer view of the role of Tourism Office employees in human resource development in the digital era, as well as provide contributions to policymakers to increase tourism potential at Tlangoh Beach, Bangkalan Regency.  
Strategi Pemberdayaan Sumber Daya Manusia Dalam Menyikapi Transformasi Digital Di Desa Wisata Evi Nur Sa’diyah; Raden Mas Moch Wispandono
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): 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.v4i2.4675

Abstract

Digital transformation has become a breakthrough in targeting industrial markets, including the tourism industry in Indonesia. This is due to the people behavior who are increasingly dependent on the use of the internet in their daily activities. The current era of globalization certainly creates intense competition. An advanced nation is a nation that has qualified Human Resources (HR) and can compete globally. This research aims to describe how the strategy of empowering human resources carried out by stakehoders of Parseh Village in the tourism sector in responding to digital transformation, including the supporting and inhibiting factors felt by the Pokdarwis (a tourism awareness group). This research employed a descriptive qualitative research method with a phenomenological approach that involved the Pokdarwis Goa Poteh Jaddih as the research subject. The results of the study suggest that Pokdarwis Goa Poteh Jaddih Parseh Village is not very effective in responding to digital transformation due to the lack of awareness of the tourism employees on the importance of technology as a means of promoting and introducing tourism to the potential visitors. The strategy carried out by Pokdarwis to respond to digital transformation in tourism was increasing the knowledge and skills of Pokdarwis board members about digitalization. Pokdarwis conducted training on the basics of digital technology, such as the use of smartphones and the internet to utilize the development of Goa Poteh Jaddih tourism. Pokdarwis needs to be equipped with the skills of understanding technology to provide the best service for tourists.

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