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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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Akuntansi Keberlanjutan dan Pengungkapan ESG pada PT Unilever Indonesia dan PT Pertamina sebagai Perusahaan Pemenang ASRRAT Dela Wahyu Putri Awanda; Ida Bagus Ketut Bayangkara
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6554

Abstract

This study aims to analyze the implementation of sustainability accounting and ESG disclosure at PT Unilever Indonesia and PT Pertamina as ASRRAT winning companies, focusing on the extent to which both companies integrate sustainability principles into their business strategies and operations, as well as their contribution to achieving the Sustainable Development Goals (SDGs). Using a qualitative approach through meta-analysis and literature study methods, this study analyzes secondary data from scientific articles and trusted publications obtained through Google Scholar. The results of the study show that both companies have successfully implemented ESG principles that focus on reducing emissions, renewable energy, and empowering communities, by following international standards such as GRI. Despite facing cost challenges, both were able to demonstrate that transparent and structured ESG reporting not only reduces risk, but also creates long-term value and strengthens the company's competitiveness, making them examples of best practices in sustainability and ESG reporting that support the achievement of SDGs.
Hubungan Literasi Keuangan, Overconfidence dan Persepsi Risiko pada Keputusan Investasi Mahasiswa Universitas Udayana Wayan Sri Wahyuni; Made Oka Candra Andreana
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6555

Abstract

The growth of young investors in Indonesia continues to increase every year. However, the low level of financial literacy in Indonesia is a major challenge for students in making investment decisions. This study aims to analyze the relationship between financial literacy, overconfidence, and risk perception on investment decisions of Udayana University students. A quantitative approach was used where data were collected through questionnaires with 100 respondents who had securities accounts and had attended capital market seminars. Multiple linear regression analysis was used to test the relationship between variables. The results showed that financial literacy, overconfidence, and risk perception had a positive and significant relationship to investment decisions. These findings support the Behavioral Finance Theory in the context of investment, and are expected to provide insight to improve financial literacy and understanding of investment risks among students, encouraging more rational and informed decisions.
DETERMINANT FACTORS INFLUENCING EMPLOYEE JOB SATISFACTION AT SITI FATIMAH REGIONAL HOSPITAL Kurnia Tri Lestari, Rizki; Trihandayani, Zaleha; Cahyani, Eni
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6556

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh faktor fisik, sosial dan psikologis terhadap kepuasan kerja pegawai RSUD Siti Fatimah baik secara simultan maupun parsial dan jenis penelitian ini adalah penelitian asosiatif. Sampel yang digunakan yaitu berjumlah 93 pegawai. Data yang digunakan adalah data primer dengan teknik pengumpulan data menggunakan kuesioner. Metode analisis data yang digunakan dalam penelitian ini adalah kualitatif yang dikuantitatifkan. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil analisis regresi linear, menunjukkan ada pengaruh positif faktor fisik, sosial dan psikologis terhadap kepuasan kerja pegawai RSUD Siti Fatimah. Ada Pengaruh positif dan signifikan faktor fisik terhadap kepuasan kerja pegawai RSUD Siti Fatimah. Ada Pengaruh positif dan signifikan faktor sosial terhadap kepuasan kerja pegawai RSUD Siti Fatimah. Ada Pengaruh positif dan signifikan faktor psikologis terhadap kepuasan kerja pegawai RSUD Siti Fatimah.
Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja, dan Pengalaman Kerja terhadap Kemampuan Membuat Laporan Keuangan UMKM Berdasarkan SAK EMKM di Kota Medan Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang; Dimas Alberto Zandroto; Eva Lina Gultom
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6557

Abstract

This research aims to determine and analyze the influence of Accounting Knowledge, Education Level, Work Motivation, and Work Experience on the Preparation of Financial Statements for UMKM. Based on SAK EMKM, this is because there are still many UMKM entrepreneurs in Medan City who have not yet prepared financial statements in accordance with the SAK EMKM standards. This research is a type of quantitative research. In the data collection required for this research, a research questionnaire was used, which was distributed to UMKM traders. All the respondents in this study are micro-business operators in the city of Medan. This study uses purposive sampling technique as the sampling method. The total sample used amounted to 95 micro enterprises. The data analysis technique used in this study is multiple linear regression analysis with the aid of SPSS software. The results of the analysis from this study indicate that the variables of Accounting Experience and Work Experience have a positive and significant impact on the preparation of financial statements based on SAK EMKM, while the Level of Education and Work Motivation do not have a positive impact.
Analisis Pengungkapan Global Reporting Initiative Standard (GRI Standard) pada Laporan Keberlanjutan Perusahaan yang Bergerak pada Sektor Pertambangan yang Terdaftar pada Asia Sustainability Reporting Rating (Asrrat) Tahun 2024 Syahna Shinta Yunari; I. B. Ketut Bayangkara
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6562

Abstract

Sustainability reports are very important because they show that a company is not only focused on increasing company profits but also shows the company's commitment to the environment. The purpose of this study is to analyze the reporting of mining companies' social responsibility through the disclosure of GRI Standards in the sustainability report for the period 2022-2023. This study uses a purposive sampling technique in data collection by obtaining a sample of 3 companies. The data analysis technique used in this study is to give points to each GRI standard disclosed.
Strategi Pengurangan Ketimpangan Pendapatan di Jawa Barat Melalui Peningkatan Pendidikan dan Pengurangan Kemiskinan Abdul Rahman
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6572

Abstract

Income inequality remains a major challenge in the economic development of West Java Province, despite positive economic growth in recent years. This study aims to analyze the effects of economic growth, education level, and poverty rate on income inequality slot maxwin across 27 regencies/cities in West Java during the 2019–2023 period. The method employed is panel data regression using 135 observations, analyzed through the Fixed Effect Model (FEM) based on the results of Chow and Hausman tests. The findings reveal that economic growth does not have a significant effect on income inequality. In contrast, education level and poverty rate are found to significantly influence income inequality. These results underscore the importance of enhancing education quality and reducing poverty as strategic efforts to mitigate income disparities. The study also indicates that non-inclusive economic growth alone is insufficient to reduce income inequality. Policy implications point to the need for improving access to education and implementing empowerment programs for the poor. This study is limited by the scope of variables and the relatively short time frame, suggesting the need for future research using a more comprehensive and extended approach
Studi Empiris Pengaruh Motivasi Kerja, Disiplin Kerja, Dan Lingkungan Kerja Terhadap Kinerja Karyawan Ch Jeffry Pradana; Edy Liswani; Eni Cahyani
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6577

Abstract

The purpose of this study was to determine the effect of Work Motivation, Work Discipline, and Work Environment on Employee Performance at AJB Bumiputra Palembang Regional Office simultaneously and partially. This type of research is associative research. The population is limited and the sample is 41 respondents. The data used are Primary and Secondary data, using questionnaire and observation data collection methods. The analysis techniques used are Multiple Linear Regression, F and T Hypothesis Tests, and the Coefficient of Determination. The study results indicate a positive effect of Work Motivation, Work Discipline, and Work Environment on Employee Performance at AJB Bumiputera 1912 Palembang Regional Office.
Strategi Pengembangan Usaha Ekonomi Kreatif dalam Meningkatkan Pendapatan Industri Kuliner di Kota Denpasar I Putu Yoga Arya Semarandana; Made Dwi Setyadhi Mustika
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6588

Abstract

The culinary industry in Denpasar City, as part of the creative economy, holds significant potential to boost income in line with the growth of tourism and MSMEs. However, challenges such as intense competition and shifting consumer preferences require businesses to adopt adaptive strategies. This study examines the influence of five factors pricing, business innovation, human resource development, partnerships, and promotion on the income of the culinary sector, while also analysing the moderating role of promotion in the relationship between business innovation and income. A mixed-method approach was employed, combining qualitative and quantitative descriptive methods with a Moderated Regression Analysis (MRA) design. Data were gathered from 122 culinary MSMEs through questionnaires, interviews, and observations. The findings indicate that, collectively, the five variables have a significant impact on income; however, only business innovation and promotion show a significant individual effect. Moreover, promotion strengthens the positive relationship between innovation and income. Entrepreneurs are encouraged to focus on innovating products rooted in local culinary heritage and to utilise digital promotion to expand their market. Government support is expected in the form of training, funding, and culinary tourism promotion. Future research is recommended to explore the influence of digital technology and evolving consumer behaviour within the culinary industry.
Pengaruh Motivasi, Ekspektasi Pendapatan dan Pemahaman Akuntansi Terhadap Minat Berwirausaha Mahasiswa Sarjana Akuntansi FEB UNUD Kadek Pandi Juliadi; Ni Ketut Lely Aryani Merkusiwati
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6602

Abstract

Entrepreneurial interest is an innate desire to start one's own business, then the principles, skills, and actions of an entrepreneur in facing difficulties in pursuing opportunities, risks, and rewards are the subjects of entrepreneurship. Motives, income expectations, and familiarity with accounting are some of the variables that influence a person's likelihood of pursuing entrepreneurial interests. The purpose of this study was to determine the relationship between accounting knowledge, accounting motivation, and income expectations with the level of entrepreneurial interest among undergraduate accounting students at the Faculty of Economics and Business, Udayana University. A total of 165 participants in this study were selected using a purposive sampling technique. We conducted a multiple linear regression study. Factors such as income expectations and motivation, not accounting expertise, influence students' interest in starting their own companies, according to the study. The findings of this study can provide an overview of the level of entrepreneurial curiosity among students. To help reduce the unemployment rate among undergraduate graduates, the findings of this study can be used by the FEB Unud campus to disseminate information about entrepreneurship in an effort to arouse students' interest and inspire them to pursue it.
Analisis Efektivitas dan Optimalisasi Penyelenggaraan Operasional Layanan Publik Kapal Perintis: (Studi Kasus : Pangkalan Ambon Provinsi Maluku) Ahmad Lazim; Dian Junita Arisusanty; Femmy Asdiana; Rizqi Aini Rakhman; Alwi Sina Khaqiqi
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : 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.v6i1.6603

Abstract

Perintis sea transportation is one of the government programs specifically to support 3TP regional connectivity. One of the implementation locations is in Pangkalan Ambon, Maluku Province, supported by a state subsidy budget. The results of the actualization of the program showed that several route segments were overlapping, cargo and passenger occupancy was not optimal and other technical problems. Given these problems, research was carried out to evaluate programs and efforts to optimize pioneering sea transportation. This research aims to provide modeling for measuring the effectiveness and optimization efforts carried out so that the useful value of the pilot program can increase. The method used in this research is quantitative descriptive. The results of this research show that there are five indicators in selecting effectiveness, including annual frequency, total operating time, number of goods, number of passengers and ship load factor. Based on the calculations and modeling that have been carried out, of the 17 route sections, there are 4 route sections that are ineffective, 3 route sections are quite effective, and 10 route sections are effective. To increase this effectiveness, investigative efforts that can be carried out include local regional government coordination by exploring regional potential, improving supporting facilities and infrastructure and adding a team of perintis oordinators.

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