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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 304 Documents
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Pengaruh Kepemimpinan, Kerjasama dan Disiplin Kerja terhadap Kinerja Pegawai pada PT. Perkebunan Nusantara IV Kota Medan Tivana Putri Sahira; Fitra Arlina Nasution; Saimara A.M Sebayang
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (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.v5i1.5225

Abstract

This research was conducted at PTPN IV Medan with the aim of research to analyse the effect of leadership, cooperation, and work discipline partially and simultaneously on employee performance in the company. The population is employees who work in the company as many as 257 people, the sample used is a random sample with sampling using the Slovin formula, so that the number of research samples obtained is 72 respondents. The type of data used is primary data and the data source used is secondary data, data collection techniques using literature study, survey and observation. The data analysis technique is multiple linear regression, classical assumption test and hypothesis testing. The results showed that leadership, cooperation and work discipline partially and simultaneously had a positive and significant effect on employee performance at PTPN IV Medan. There is a sufficient correlation between leadership, cooperation and work discipline with employee performance and the percentage of 29.1% and the remaining 70.9% can be explained by other variables not studied such as compensation, incentives, training, promotions and so on.
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.    
Pengaruh Debt to Equity Ratio (DER), Firm Size, dan Sales Growth Terhadap Corporate Social Responsibility (CSR) dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021 Mellysa Ramadhani; Listrioni Listrioni; Rizki Filhayati Rambe; Desi Ika
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (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.v5i1.5577

Abstract

This research aims to determine the effect of Debt to Equity Ratio, Firm Size, and Sales Growth on Corporate Social Responsibility with Profitability as a Moderating variable in Manufacturing Companies on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research is a type of associative research. The number of samples in this research was 77 companies from 216 populations during 5 consecutive years of observation so that the total sample was 850 data observations. The analysis technique used is Moderated Regression Analysis (MRA). Data collection techniques use literature study and documentation through the official website of the Indonesian Stock Exchange, namely www.idx.co.id. The research results show that the Debt to Equity Ratio, Firm Size, and Sales Growth variables have a positive and significant effect on Corporate Social Responsibility disclosure in manufacturing companies in 2017-2022. Profitability cannot moderate the influence of Debt to Equity Ratio, Firm Size, and Sales Growth on Corporate Social Responsibility disclosure in Manufacturing companies listed on the IDX in 2017-2021.
Integrasi IQ, EQ, Penguasaan Teknologi dan Ketelitian pada Kualitas Keputusan Organisasi Ruslaini Ruslaini; Ekawahyu Kasih
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (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.v5i1.5617

Abstract

In the current era of rapid technological disruption, effective decision-making within organizations is crucial for maintaining competitive advantage and operational sustainability.This study investigates the elements that lead to prudent decision-making, emphasizing the combination of emotional and intellectual intelligence (EQ), constant advancement in technological and information mastery, and meticulousness. The study identifies how these elements interact to improve decision quality by synthesizing the body of previous information. The results show that IQ and EQ together account for 50% of decision quality, whereas knowledge, technological proficiency, and meticulousness account for 20% and 30% of the total, respectively. While EQ focuses on understanding and controlling emotions, IQ covers cognitive skills like logical reasoning and problem-solving. Technology and knowledge mastery facilitate decision-making by delivering pertinent information in a timely manner via efficient knowledge management systems (KMS). Meticulousness, characterized by careful attention to detail, is essential for thorough and precise decision-making. The integration of intellectual intelligence (IQ) and emotional intelligence (EQ), technological proficiency, and meticulousness forms a comprehensive framework for achieving wise and accurate decisions, ensuring that organizations remain agile and responsive to dynamic environments.
Pengaruh Penerapan Aplikasi Presensi Face Recognition dan Lingkungan Kerja terhadap Produktifitas Kerja di PT. Mitra Komunikasi Selurer TAP Pemalang (Telkomsel Autorized Partner) Evi Nur Afidoh; Honorata Ratnawati
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (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.v5i1.5632

Abstract

The Face Recognition application is a web-based application that utilizes facial recognition capabilities and city connectivity networks and is integrated with the system. The purpose of this application is to record employee entry and exit times. It automatically records time and determines electronic performance calculations. Face Recognition is also in use it in one of the companies, one of which is PT. TAP Pemalang Cellular Communications Partner, In carrying out operational work, especially at PT. TAP Pemalang Cellular Communication Partner (Telkomsel Authorized Partner) has been carried out on an electronic or digital basis via mobile phone. This is done to improve employee discipline, efficiency and corporate governance. PT. TAP Pemalang Cellular Communications Partner (Telkomsel Authorized Partner) implements the Patty application, which is an Android-based presence application that can be easily used. The technology used is cameras and employee location. The Patty application can monitor employees online starting from attendance, leaving, permission, illness, leave. The method used in this research is a quantitative method. With the research results of the face recognition variable (X1) where the result is tcount 52.952 > ttable 2.012 and the significant value is 0.000 < 0.05, it can be said that face recognition has a significant effect on work productivity. The work environment variable (X2) where the t-count result is 51.00 > 2.012 and the significant value is 0.000 < 0.05 so it can be concluded that the work environment has a significant effect on work productivity
Determinan Kepuasan Pengguna E-Wallet OVO dengan Keputusan Penggunaan Sebagai Mediasi Natasya Afifah Salsabilah; Sri Murtiasih
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (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.v5i1.5644

Abstract

This study aims to determine the direct and indirect effects of ease of use and electronic word of mouth on user satisfaction, with the mediation of usage decisions among OVO e-wallet users. The population for this study consists of OVO e-wallet users in the Jabodetabek area in 2022. The sampling method used in this study is non-probability sampling with purposive sampling technique, involving 150 respondents. Data collection was done using an online Google Form questionnaire. The data were analyzed using IBM SPSS version 26 and AMOS version 26 software. The analysis method used in this study is Structural Equation Modeling (SEM), which includes validity testing, reliability testing, Confirmatory Factor Analysis (CFA), normality testing, outlier testing, model fit testing, and hypothesis testing.
The Influence of Sustainability Report Disclosure on the Profitability of Food and Beverage Companies in Indonesia Ghina Kemala Dewi
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (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.v5i1.5645

Abstract

Currently, companies are not only preparing financial statements but also need to create sustainability reports. This is important as an indicator of how well the company can manage the impact of its operations on the 3Ps (Profit, People, Planet). This scientific writing aims to analyze the effect of sustainability report disclosure on the profitability of companies, proxied by Return on Assets (ROA) and Return on Equity (ROE), in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2022. The analysis method in this research uses quantitative data. The testing stages in this study include validity tests, reliability tests, classical assumption tests, multiple linear regression, partial tests (T-tests), simultaneous tests (F-tests), and the coefficient of determination (R²). The sample used in this study consists of food and beverage companies listed on the IDX, with a total of 17 companies meeting the predetermined criteria. The data used is secondary data, with multiple linear regression analysis tested using SPSS software version 23 as the analytical tool. The results of the t-test on the influence of the sustainability report on Return on Assets show that the economic category has a significance value of 0.197 > 0.05, meaning that the economic category does not partially affect Return on Assets. The environmental category has a significance value of 0.558 > 0.05, meaning that the environmental category does not partially affect Return on Assets. The social category has a significance value of 0.100 > 0.05, meaning that the social category does not partially affect Return on Assets. The results on the influence on Return on Equity indicate that the economic category has a significance value of 0.813 > 0.05, meaning that the economic category does not partially affect Return on Equity. The social category has a significance value of 0.875 > 0.05, meaning that the social category does not partially affect Return on Equity.
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.
Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS) Muhammad Rizal; Eri Kusnanto
Journal Of Business, Finance, and Economics (JBFE) Vol 2 No 1 (2021): 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.v2i1.5684

Abstract

This study aims to identify the challenges and factors influencing the successful implementation of International Financial Reporting Standards (IFRS) in Indonesia. Utilizing a qualitative approach, data were gathered through in-depth interviews with regulators, auditors, and financial executives. The findings reveal that the lack of institutional infrastructure, the complexity of IFRS standards, and cultural and linguistic differences are significant barriers to IFRS adoption in Indonesia. Despite these challenges, potential benefits such as enhanced transparency and comparability are recognized, with capacity-building initiatives needed for successful implementation.
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.

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