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 304 Documents
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 Pendapatan, Jumlah Nasabah dan Pandemi Covid-19 Terhadap Penyaluran KCA PT Pegadaian (Persero) Titis Sri Rejeki; Nila Hidayah
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.v3i2.3479

Abstract

The aim of the study was to determine the effect of income, number of customers and the covid-19 pandemic on KCA lending at PT Pegadaian (Persero) CP Kudus. This type of research is quantitative comparative study. Data collection was carried out using secondary data on financial reports at PT. Pegadaian (Persero) CP Kudus. then to prove the hypothesis, multiple regression analysis was carried out. Based on the results of the analysis, it can be concluded that income in the first and second years of the covid-19 pandemic had no effect on lending. The number of customers in the first year has a positive and significant effect on lending, whereas in the second year the number of customers has no positive and significant effect on lending. While the covid-19 pandemic in the first year had a positive and significant effect on lending, in the second year the covid-19 pandemic had no positive and insignificant effect on credit distribution.
INFLUENCE OF ORGANIZATIONAL CULTURE ON EFFECTIVENESSPERFORMANCE OF EMPLOYEES AT THE GRADUATE OF HASANUDDIN UNIVERSITY Andi Noorhayati Amirullah; Nurasia Natsir; A,M Fadli Mappisabbi
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.v3i2.3498

Abstract

The Influence of Organizational Culture on the Effectiveness of Employee Performance at Hasanuddin University, this study aims to determine whether there is an influence between organizational culture on the effectiveness of employee performance, as well as to determine the role of cultural influences on the effectiveness of the performance of postgraduate employees at Hasanuddin University. This study used a qualitative research method with a descriptive approach, while the data collection techniques used were observation, interviews, and questionnaires. The data were analyzed by simple regression with the help of SPSS22.0 software for windows. The sample used is a saturated sample that uses all members of the population as a sample of 33 people.
STRATEGI PENGEMBANGAN USAHA BERAS IKATAN CINTA DENGAN METODE SWOT DAN QSPM Ahya, Rahmatul; Suprapto, Suprapto; Ayu Safira, Amellia
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.v3i2.3499

Abstract

Rice is one of the most important commodities in the food industry sector in Indonesia, as the main source of carbohydrates. Beras Ikatan Cinta took part as one of the market players in this commodity. After two years, it was found that there was a decline in rice sales and difficulties in marketing expansion, so a research was carried out to determine the condition of the Beras Ikatan Cinta business and analyze the most suitable business development strategy for Beras Ikatan Cinta business. Data collection was obtained through a questionnaire and calculated using the IFE and EFE matrices and then processed and analyzed using the SWOT (Strength, Weakness, Opportunity, Threat) and QSPM (Quantative Strategic Planning Matrix) methods. The results of this study indicate the formation of 10 alternative business development strategies for Beras Ikatan Cinta, namely: (a) increasing production; (b) stability and professionalism of work; (c) create Quality Control standards; (d) permanent partnership with suppliers; (e) redesigning product packaging to make it more attractive; (f) improve HR performance; (g) create programs to maintain and increase customer loyalty; (h) determination of market prices in the face of competition; (i) strengtheni capital; and (j) maintaining product characteristics. Among them the most interesting and the priority to be applied is setting Quality Control standards and redesigning product packaging wich has the same TAS value of 0.62 out of a total TAS of 3.73
Perbandingan Pengaruh Komite Audit Terhadap CSR Di Perusahaan Publik (Studi Komparasi: Negara Indonesia Dan Malaysia) Eni Kaharti
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.v3i2.3500

Abstract

This study aims to compare the influence of audit committees on CSR carried out by public companies listed on the stock exchange before and during the Covid-19 pandemic. The sub-sectors used are finance, food and real estate. The data used are secondary data for 2019 and 2020. What is being tested is the effect of audit committees on comparative CSR in two countries, namely Indonesia and Malaysia in 2019 and 2020. The amount of data used by Indonesia is the finance sector (198 companies), food ( 46 companies), and property ( 92 companies) a total of 336 companies. For Malaysia, the finance sector (56 companies), food (48 companies), and property 172 (companies), a total of 276 companies. Variable X (Audit Committee) Variable Y (CSR), Control Variables used are profitability and liquidity. During normal times and during endemic cofid 19 adutit committees in Indonesia and Malaysia both had a positive and significant effect on CSR. The research was only conducted on certain companies (finance, food and property), not all companies listed on the Indonesian and Malaysian Stock Exchanges. This study specifically examines and compares the influence of audit committees on CSR in normal and pandemic times in two countries, Indonesia and Malaysia. Keywords: Audit Committee, CSR
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
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN GROBOGAN Nurhana - -; Maryono - -
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (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.v4i1.3545

Abstract

This study aims to determine the factors that influence taxpayer compliance in paying motor vehicle taxes in Grobogan Regency. The factors tasted in this study are knowledge of taxation, tax sanctions, quality of tax service, and the application of E-SAMSAT. Sampling a number of 101 respondents using accidental sampling method. Data collection was carried out by distributing questionnaires directly and through the online to taxpayers according to the accidental sampling criteria, then analyzed using multiple linear regression analysis test. The result of this research analysis indicate that tax knowledge and tax sanctions have a positive effect on motor venicle taxpayer compliance. The variable quality of tax service and application of E-SAMSAT shows that these factors have no effect on motor venicle taxpayer compliance.Keywords: Tax Knowledge, Tax Sanctions, Quality of Tax Services, and E-SAMSAT
Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Wirosari Kabupaten Grobogan Diki Putiarawati; Maryono Maryono
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (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.v4i1.3565

Abstract

ABSTRACTThis study aims to examine the effect of taxpayer awareness, tax sanctions and tax knowledge on taxpayer compliance in paying land and building taxes. This research was conducted in Wirosari District, Grobogan Regency. The population in this study are all taxpayers who are subject to land and building taxes in Wirosari District, Grobogan Regency. The sampling method in this study was by using the slovin formula and using a random sampling technique with a total of 100 respondents distributed questionnaires. Testing the hypothesis in this research uses multiple linear regression analysis method. The results of the analysis in this study show that the variable of taxpayer awareness has a positive effect on taxpayercompliance, knowledge of taxation has a positive effect on taxpayer compliance. Meanwhile, the tax sanction variable has no effect on taxpayer compliance in paying land and building taxes.Keywords: Taxpayer Awareness, Tax Sanctions and Tax Knowledge
ANALISIS PENGARUH KEMISKINAN TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI SUMATERA SELATAN TAHUN 2012-2021 Muhammad Rafi Zain; Umar Hariyadi; Muhammad Athaya Kailashandy; Isvan Aditya Nugraha; Firdaus Aulia Fauzi; Deris Desmawan
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (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.v4i1.3671

Abstract

Poverty and economic growth in South Sumatra Province need attention from the government of South Sumatra, if there is a correlation between the examined variables. The variable being tested is the independent variable, namely poverty and the dependent variable, namely economic growth. This examination utilizes the quantitative approach and relies on secondary data sources in the form of information from the Central Bureau of Statistics. The results obtained after being tested multiple linear regression analysis, namely poverty, found no relevant effect on economic growth. If the poverty rate increases, then it cannot be determined that the economic growth rate will decrease in South Sumatra Province.
PENGARUH KUALITAS PRODUK, DESAIN PRODUK, DIRECT MARKETING DAN STRATEGI DIFERENSIASITERHADAP KEPUTUSAN PEMBELIAN MOBIL MITSUBISHI MOTORS Reni Anggraini; Christina Dewi Wulandari; Sriyanto Sriyanto; Fema Dewita
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (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.v4i1.3773

Abstract

Mitsubishi Motors presents Monochoque SUVs such as the Pajero Sport, LMPV (Low Multi Purpose Vehicle) such as Xpander and LSUV (Low Sport Utility Vehicle) such as Eclipse and Outlander. The purpose of this study was to analyze Product Quality (X1), Product Design (X2), Direct Marketing (X3) and Differentiation Strategy (X4) on Purchasing Decisions (Y) and to find out which variables are most dominant in Mitsubishi Motors car buying decisions. The analytical method in this study used primary data which was processed using SPSS version 26. The analysis technique used was validity and reliability testing, the classic assumption test consisting of heteroscedasticity test, multicollinearity test, normality test, multiple linear regression analysis, t test, test f and test the coefficient of determination (R2). Valid data collected by 100 respondents. The sample method in this study was non-probability sampling with purposive sampling technique.The results showed that partially Product Quality, Product Design, Direct Marketing had an effect on Purchasing Decisions, while the Differentiation Strategy had no effect on Purchase Decisions. Product Quality, Product Design, Direct Marketing and Differentiation Strategy simultaneously influence Purchase Decision.

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