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Bambang Nur Cahyaningrum
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Journal Of Business, Finance, and Economics (JBFE)
Published by Universitas Veteran Bangun Nusantara
ISSN : 27466906     EISSN : 27466914     DOI : 10.32585
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 33 Documents
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Search results for , issue "Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)" : 33 Documents clear
Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo, Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5524

Abstract

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.    
Penerapan Akuntansi dalam Rumah Tangga : Studi Fenomenologi pada Ibu-ibu Rumah Tangga di Desa Maulo’o Kecamatan Paga Kabupaten Sikka Maria Adinda Nona Febi; Wilhelmina Mitan; Fransiscus De Romario
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5682

Abstract

This study aims to examine the role of accounting in the Maulo'o Village community and how accounting is applied in households regarding four important things, namely budgeting, recording, decision making and long-term planning. This study uses a qualitative method with a phenomenological study approach. The results of the study indicate that the application of accounting in households plays a very important role in people's lives. The important role of accounting and the benefits of accounting in household life are useful for stabilizing household finances, controlling expenses and prioritizing primary needs and preventing families from debt activities. The application of accounting in the decision-making practices of eight housewife informants in Maulo'o Village always discusses with her husband in making decisions and also prioritizes primary needs such as children's education costs and does not forget to always save for future needs.
The Urgency Of Implementing Sharia Accounting In Sharia Financial Institutions In The Indonesian Context: Bibliometric Analysis Aprielle Ego Pasha; Sugianto Sugianto
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5685

Abstract

Sharia accounting has an important role in a sharia bank to help record financial reports. through recording financial reports will help produce quality, ideal and transparent financial report information. This research aims to determine the mapping of sharia accounting research on Sharia Financial Institutions in Indonesia from 2013 to 2023 and find out the importance of implementing sharia accounting in Sharia Financial Institutions. The approach used is quantitative with bibliometric analysis methods. The data source used is secondary data from the Garuda portal (Garba Reference Digital) and analyzed using VOSviewer software. The research results show that the number of scientific article publications on the application of sharia accounting in sharia financial institutions from 2001 to 2023 was 107 articles divided into 8 clusters and 58 topics.
Analisis Disparitas Pendapatan dan Pertumbuhan Ekonomi Kabupaten/Kota di Provinsi Bali Ni Kadek Sri Wahyuni; Ida Bagus Putu Purbadharmaja
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5701

Abstract

The purpose of this study is to find out the factors that can affect economic growth and income disparity of districts/cities in Bali Province. The data used in this study is secondary data obtained from the Badan Pusat Statistik (BPS) of Bali Province. The method of data collection is a non-participant observation method with a total of 90 observations starting from 2013-2022. The analysis technique used is the path analysis technique. The results of the study show that (1) Directly investment has a positive and insignificant effect, minimum wage has a negative and significant effect, and government expenditure has a positive and significant effect on the economic growth of districts/cities in Bali Province. (2) Directly investment has a positive and insignificant effect, minimum wage has a negative and significant effect, government expenditure and economic growth have a negative and insignificant effect on the income disparity of districts/cities in Bali Province. (3) Indirectly, investment, minimum wage, and government expenditure have no effect on income disparity through economic growth of districts/cities in Bali Province.
Pengaruh Kualitas Layanan dan Fasilitas terhadap Kepuasan Pelanggan pada Perusahaan Bus PO. Gumarang Jaya Havest Rizky R; Syahril Daud
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5704

Abstract

Consumer satisfaction can be created when passengers' expectations of the company's services meet or exceed them. The aim of the research carried out was to determine the influence of service quality and facilities on customer satisfaction at PT Gumarang Jaya. The research method used is quantitative research. The research location chosen was PT Gumarang Jaya. The distribution of members of the research population is PO.Gumarang Jaya Bus passengers and 150 people were selected as a sample. Data was collected through a questionnaire guided by a scale of 1-5. The data were analyzed using multiple linear regression analysis with the help of the SPSS Version 25.0 application. The results of research on the service quality variable obtained a value of tcount (5.851) > ttable (1.99) so that H0 was rejected. Then the results of the analysis on the facility variable obtained a value of tcount (5.612) > Ttable (1.99) so that Ho was rejected. The research conclusion is that service quality (X1) has a significant effect on customer satisfaction (Y) of PO.Gumarang Jaya buses. Facilities (X2) have a real influence on customer satisfaction (Y) of PO.Gumarang Jaya buses
Penyesuaian Penyangga Modal dan Risiko Bank-Bank di Indonesia Sebagai Respon Terhadap Potensi Krisis Keuangan di Tengah Kondisi Ketidakpastian Global Cici Widowati
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5708

Abstract

This study aims to analyze the impact of capital buffer adjustment and risk adjustment on systemic risk, using a sample of 18 banks in Indonesia, from 2006 to 2020. The results of this study indicate that risk adjustment has a positive effect on systemic risk, and capital buffer adjustment has a negative effect on systemic risk. The results of this study also show that risk adjustments and capital buffer adjustments, in response to a potential financial crisis in the midst of global uncertainty, have different impacts on systemic risk depending on global conditions.
Manajerial Keuangan dalam Pengelolaan Pajak berlandaskan Sistem Informasi Akuntansi pada Perusahaan Swasta di Semarang Jaluanto Sunu Punjul Tyoso; Amsar Amsar; Elly Yulianti
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5710

Abstract

This study analyzes financial management in a private company in Semarang through information management systems in payroll administration. The data were divided into five categories: general, finance, accounting, sales administration, and accounting. The analysis method used was information system analysis with five steps, including monitoring, business processes, task delegation, independent verification, and capture procedures. The business process involves several entities in the application of VAT, Income Tax Article 21, and Income Tax Article 23. The delegation of tasks is considered ineffective because the number of employees is not proportional to the volume of work, which has a negative impact on the company's revenue. Supervision is carried out by the payroll department to ensure data accuracy. Supporting factors for the use of information management systems include information technology, user-friendly systems, top management support, and employee expertise. Conversely, inhibiting factors include lack of funds, declining number of tax employees, and ineffective division of tasks. An independence verification process was also conducted to ensure compliance with the prevailing tax laws in Indonesia.
Analisis Peran Digitalisasi Koperasi dalam Pengembangan Ekonomi Wilayah Perbatasan: Studi Kasus pada KSP CU Kasih Sejahtera Kota Atambua Theresia Lorenza Jehalim Deo; Novi Theresia Kiak; Maria Indriyani H. Tiwu
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5711

Abstract

The purpose of this study is to analyze the role of cooperative digitalization in economic development in border areas, with a focus on the CU Kasih Sejahtera Savings and Loan Cooperative (SLC) in Atambua. This study uses a qualitative approach with a case study method, where data is collected through interviews, observations, and documentation. The number of informants in this study is 10 people, namely cooperative members and cooperative staff. The result of this study is that the implementation of digitalization in SLC CU Kasih Sejahtera has had a positive impact on economic development in border areas. Digitalization expands access to financial services for cooperative members, improves operational efficiency, and strengthens the connectivity of cooperatives with a wider financial network.
Implementasi Penggunaan Fitur Tarik Tunai Tanpa Kartu ATM Melalui Aplikasi BRI Mobile pada Masyarakat di Kota Kupang Maria Ivantri Dorwi; Reyner F. Makatita; Fransina W. Ballo
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5712

Abstract

This study aims to determine the implementation of the use of the ATM cardless cash withdrawal feature through the BRI Mobile application in Kupang City and to determine the development strategy for the ATM Cardless Cash Withdrawal Feature through the BRI Mobile application in the community in Kupang City. This study uses a qualitative descriptive approach, by conducting structured interviews with informants of leaders, employees and BRI Bank customers who use the ATM cardless cash withdrawal feature through the BRI Mobile application in the community in Kupang City. The data analysis technique in this study uses SWOT analysis. The results of the study using SWOT Analysis (Strength, Weakness, Opportunities, Threat) concluded that the total IFAS score of 3.30 indicates that BRI Bank is strong internally in implementing the ATM Cardless Cash Withdrawal Feature through the BRI Mobile application. While the total EFAS score of 3.10 indicates that BRI is able to read the opportunities that come and anticipate existing threats.
Penggunaan Dana Desa terhadap Pemberdayaan dalam Meningkatkan Kesejahteraan Masyarakat di Desa Wolowea Timur Kecamatan Boawae Kabupaten Nagekeo Maria Liliosa Coo Wea; Petrus I. De Rozari; Cicilia A. Tungga
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): 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.v5i2.5713

Abstract

This study aims to determine the use of village funds for empowerment in improving community welfare in East Wolowea Village, Boawae District, Nagekeo Regency by using a qualitative descriptive approach method. The type of research used in this study is field research. The informants used in this study consisted of the Village Head, Village Secretary, Village Treasurer, BPD and the Community. Data were collected using observation, interview, and documentation techniques. The data sources in this study are primary data sources and secondary data. Based on the results of the research, it shows that the empowerment program given to the community in East Wolowea Village, through assistance in the procurement of chickens, cocoa seedlings, and plant seeds has had a positive impact on the welfare of the community. These positive impacts can be seen in increasing income, fulfilling nutritional needs, and saving costs. However, the overall improvement in welfare is still not significant due to several obstacles faced, such as changes in the number of uncertain crops and damage to crops.

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