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 33 Documents
Search results for , issue "Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)" : 33 Documents clear
Pengaruh Layanan Agen Pegadaian dan Digital Service terhadap Kinerja PT Pegadaian Cabang Kupang Rambu Jenika Puteri Cendana; Reyner F. Makatita; Maria Indriyani Hewe 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.v5i2.5714

Abstract

This research aims to determine the influence of pawnshop agent services and digital services on the performance of PT Pegadaian Kupang Branch. The type of research used is quantitative research using primary data. The sampling technique used in this research was saturated sampling. So in this study the sample used was the entire population, namely pawnshop agents. The data analysis techniques used in this research include instrument testing, multiple linear regression model estimation, classical assumption testing and hypothesis testing using eviews12 software. The results of this research show that the pawnshop agent variable has an influence on the performance of PT Pegadaian Kupang Branch, the digital service variable has an influence on the performance of PT Pegadaian Kupang Branch. So simultaneously the pawnshop agent and digital services variables influence the performance of PT Pegadaian Kupang Branch.
Analisis Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah dengan Variabel Moderasi Jumlah Penduduk pada Kabupaten Manggarai Maria Herlina Novali Ngangu; Maria I. Hewe Tiwu; 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.v5i2.5715

Abstract

This research aims to examine the influence of Regional Taxes and Regional Levies on Original Regional Income (PAD) in Manggarai Regency, as well as the role of Population as a moderating variable using various regression models. The analysis includes simple regression, regression with interaction (MRA), as well as the T test and F test to test the significance of independent variables on PAD. The results show that Regional Taxes and Population have a significant influence on PAD, while Regional Levies do not have a significant influence. The regression model moderated by population reveals that the interaction with regional taxes strengthens its influence on PAD. However, population does not moderate the influence of regional levies on PAD. Overall, these models can explain most of the variation in PAD, with R2 reaching 75.5% up to 80.3%. Hypothesis testing shows that simultaneously, Regional Taxes, Regional Levies, and Population have a significant effect on PAD with an Adjusted R Square value of 0.603. The partial test also shows the significance of the regression model, with Regional Taxes and Population each having significant influence on PAD, while Regional Levies do not have a partially significant influence. The results of this research are in line with several previous studies which show that Regional Taxes and population have a significant impact on PAD, while the influence of Regional Levies is not significant.
Peran Kelompok Tani dalam Ketahanan Pangan Rumah Tangga: Studi Kasus Lumbung Pangan Desa Kamubheka Kecamatan Maukaro Kabupaten Ende Kristiani Nindi; Marthen R. Pellokila; 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.v5i2.5716

Abstract

This research aims to determine the influence of the role of farmer groups and strategies for overcoming debt arrears on household food security in Kamubheka village. The population in this research was 80 people and the sample obtained using the Sloving formula calculation was 44 village employees and members of farmer groups. In this research using quantitative research methods. The data collection technique in this research uses a questionnaire with a Likert measurement scale. The data analysis technique uses multiple linear regression analysis techniques with calculations using the SPSS program. The results of this research show that the role of farmer groups has a significant influence on household food security in Kamubheka Village. Based on the results of the analysis, it appears that the role of farmer groups makes a major contribution to increasing household food security. In conclusion, the role of farmer groups in food security is very crucial and can meet the food needs of households in Kamubheka village. And the strategy for dealing with debt arrears implemented by farmer groups has a significant influence on household food security in Kamubheka Village. Based on the analysis results, improvements in this strategy can significantly increase household food security. By overcoming debt arrears, farmer groups can ensure that food storage remains stable and is able to provide sufficient food for the entire village community.
Implications of Capital Adequancy Ratio (CAR), Loan To Deposit Ratio (LDR), and Financial Performance Made, Wedaswari; Purwanto, Purwanto; Widati, Sari; Widyaningrum, Eka Nur Haini
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.v5i2.5719

Abstract

The aim of this research is to determine the effect of capital adequacy ratio and loan to deposit ratio on financial performance with credit risk as a moderating variable and it is hoped that the results of this research can be used as a reference source for potential investors before investing their capital in banking companies, especially conventional banks by analyzing how banking financial performance and health. In this research the data used is secondary data. The research method uses a multiple analysis method using the IBM SPSS Statistics version 22.0 and Microsoft Excel 2010 programs. The data collection technique uses a purposive sampling technique with a population of 46 conventional banks becoming 36 research samples. This research uses the unit of measurement of percent (%) obtained from the company's annual report. Before multiple linear analysis is carried out, it is tested first with the classic assumption test which is useful for ensuring whether the regression model used does not have problems with normality, muticolinearity, heteroscedasticity and autocorrelation tests. If it is fulfilled then the multiple regression model is suitable to be used. The research results show that the capital adequacy ratio and loan to deposit ratio have a significant positive effect on financial performance. Moderation regression analysis, credit risk as proxied by non-performing loans is not able to moderate the relationship between capital adequancy ratio and loan to deposit ratio on financial performance.
Peran Kepuasan Pelanggan Memediasi Pengaruh Citra Merek Terhadap Niat Beli Ulang Minuman Kopi Kenangan di Denpasar Kadek Devasya Devi Urmili; I Gst. Ngurah Jaya Agung Widagda K
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.v5i2.5720

Abstract

Repurchase intention is part of consumer behavior where the compatibility between the performance of the product or service offered by the company generates consumer interest to buy again. The development of business in the Food and Beverage industry in Indonesia is increasingly promising. The high consumption of coffee in Indonesia cannot be separated from the current growth trend of coffee shops. Repurchase intention is useful for companies to predict purchase actions that can affect the relationship between brand image and consumer satisfaction. The purpose of this study is to analyze the role of customer satisfaction in mediating the influence of brand image on the intention to repurchase drinks at Kopi Kenangan. The research was conducted on Kopi Kenangan in Denpasar, the number of samples was 120 people using the nonprobability sampling method with purposive sampling techniques. Data collection by questionnaire method is distributed in the form of Google Forms through two ways, namely, online and directly to Kopi Kenangan customers. The collected data was then analyzed using descriptive and inferential statistics (path analysis, classical assumption test, sobel test, and VAF test). Based on the results of the analysis, it was found that brand image has a positive and significant influence on repurchase intention, brand image has a positive and significant influence on customer satisfaction, customer satisfaction has a positive and significant influence on repurchase intention, and customer satisfaction can partially mediate the influence of brand image on repurchase intention. The implications of this result can be used as a marketing development strategy, especially in the management of Kopi Kenangan in Denpasar to pay more attention to brand image indicators and customer satisfaction in order to increase repurchase intentions.
Analisis Bibliometrik : Faktor Sanksi Perpajakan terhadap Kepatuhan Pembayaran Pajak bagi Wajib Pajak Shinta Aliyah Putri; Wahyu Helmy Dimayanti Sukiswo
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.v5i2.5723

Abstract

This research can be used for topic mapping and further development of research directions related to "Tax Sanction Factors on Tax Payment Compliance for Taxpayers". For the author, this research also has the potential to obtain new keywords that will be used for further research topics. This study uses a bibliometric analysis method to review 200 scientific articles on related topics. Bibliometric analysis uses scientific article data obtained from Publish or Perish in the 2019-2024 period, then processed using the help of the VOSviewer application version 1.6.17. The results obtained from this study are that the topic related to tax sanctions on tax payment compliance is an interesting topic to study. There are several specific keywords that can be continued for further research such as the influence of tax understanding, tax quality, tax payers, and effects. It is hoped that this research can contribute to ideas for further research.
Analisis Bibliometric : Pengaruh Pasca Covid-19 terhadap Penerimaan Pajak Diva Ayu Rahma Mauluddyah; Wahyu Helmy Damayanti Sukiswo
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.v5i2.5724

Abstract

The purpose of this study is to map research topics and develop further research directions on the post-Covid 19 impact on tax revenues. With this research, the author also gets new keywords that can be used as future research topics. This study is a literature review that uses bibliometric analysis methods and analyzes 50 articles related to post-Covid 19 tax revenue. Bibliometric analysis was performed using the VOSviewer analysis tool. The articles were retrieved from the Google Scholar database accessed through the Publish or Perish service between 2020 and 2024. According to the results of this study, topics related to the impact on tax revenues after Covid 19 are an interesting research topic. There are some specific words that can be further explored in relation to post-Covid 19 tax revenue topics, namely the Covid-19 pandemic, tax revenue and tax policy. Hopefully, this study will provide ideas and thoughts to guide further research.
Implementasi Ekonomi Syariah bagi Pemberdayaan Ekonomi Pondok Pesantren Darul Ulum As’adiyah Tokare Muthia Huzaemah
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.v5i2.5725

Abstract

The essence of this research is to provide an understanding of the implementation of Islamic economics for the economic empowerment of Darul Ulum As'adiyah Tokare Islamic Boarding School. In the face of pesantren economic empowerment, every pesantren generally has several kinds of assets, such as facilities, buildings, buildings, plantations, entrepreneurship, and other assets that can be used for operational purposes or madrasah needs. Various existing potentials have not been able to be explored by the boarding school, so that the boarding school still has dependence on funds and funding sources both from donors, community leaders around the boarding school thanks to support and support for the development of the boarding school. For this reason, the community service team from the Department of Sharia Economics -STAI Al-Gazali Soppeng was present to conduct socialization through the implementation of Islamic economics for the economic empowerment of Islamic boarding schools for Darul Ulum As'adiyah Tokare Islamic Boarding School. The socialization material presented to the boarding school residents is the result of previous studies in the form of research, manuscripts that have been published in journals, books and trusted websites. As a result of this activity, the team successfully completed the service at Darul Ulum As'adiyah Tokare Islamic Boarding School. Various potentials owned by the boarding school such as waqf buildings, waqf land, building assets, sports facilities, land and human resources can be developed into a source of economic empowerment managed based on the s economy.
Analisis Implementasi Gadai Emas Pada Bank Syariah Indonesia Ditinjau Dari Shariah Compliance Andi Hotmatua Harahap; Atika Atika
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.v5i2.5726

Abstract

The practice of Pawning Gold is currently widely carried out by Indonesian Sharia Banks. One of the Islamic Bank products that uses sharia principles as a guideline in its operations, the level of compliance with sharia compliance in its implementation must be measured and adjusted to sharia compliance. This research is a benchmark for the level of sharia compliance in the implementation of BSI gold pawning. Researchers chose BSI KCP Medan Marelan as the research object with a research focus related to the suitability of Sharia Compliance in the implementation of gold pawning at BSI. This research uses a qualitative approach method with a case study type. The research results show that the BSI KCP Medan Marelan gold pawn uses three contracts, namely, the rahn, qardh and ijarah contracts, each of which is guided by the DSN-MUI fatwa, which in the DSN fatwa is emphasized regarding the implementation of each contract and the ujroh fee is charged to the customer. Regarding the implementation of gold pawning at BSI, starting from the contract, collateral, maintenance costs, until the end of the contract, it is carried out in accordance with sharia principles based on the DSN-MUI fatwa.
Analisis Faktor Yang Mempengaruhi Minat Belajar Materi Agama Islam Pada Kelas V di SDN 054903 UPL.Kayu Balok Lia Syahfitri; Yunizar Ritonga; Dhevy Kartika Ayu Angkat; Naila Audiva Hutasuhut; Annio Indah Lestari Nasution
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.v5i2.5727

Abstract

This research aims to analyze the factors that influence students' interest in learning about Islamic Religious Education in class V at SDN 054903 UPL K. Balok. Islamic religious education has an important role in shaping the character and values of Muslim society in Indonesia. However, students  interest in learning is often not optimal, influenced by teaching methods, relevance of material, parental support, and school environmental conditions. Using a qualitative approach, this research collects data through interviews, observation and documentation. The research results show that students' interest in learning is influenced by internal factors, such as physical and psychological conditions, as well as external factors, such as the environment and social support. This research provides recommendations for improving teaching methods, increasing family support, and creating a conducive learning environment to increase students' interest in learning.  

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