cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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)
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 334 Documents
 30   31   32   33   34 
Analisis Potensi Pajak Restoran dalam Peningkatan Penerimaan Pajak Daerah di Kota Surabaya Karina Eka Wardani; Oryza Tannar
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7488

Abstract

This study aims to evaluate the potential of restaurant tax in contributing to the increase of Local Own-Source Revenue (PAD) in Surabaya City by analyzing the alignment between tax targets and actual revenues during the period of 2022 to 2025. A descriptive qualitative approach was employed, utilizing a case study at the Surabaya Revenue Agency (BAPENDA). Data were collected through triangulation methods, including interviews with relevant stakeholders and document analysis. The findings reveal fluctuations in restaurant tax realization, with the highest achievements recorded in 2023 (95.47%) and 2024 (102.74%). The average annual growth rate of 15.67% indicates significant potential for revenue expansion in this sector. However, several challenges affect the effectiveness of tax collection, such as low taxpayer awareness, an insufficient number of field officers, and suboptimal implementation of digital reporting systems. In response, BAPENDA has undertaken various initiatives, including taxpayer education and outreach programs, data updating efforts, and strengthening of monitoring mechanisms. This research highlights the importance of integrating digital technologies, enhancing institutional capacity, and promoting tax literacy as key strategies to optimize the contribution of the restaurant sector to PAD. The findings provide valuable insights for formulating sustainable, locally based fiscal policies
Perencanaan Tujuan dan Sasaran Evaluasi Kinerja Muhammad Rizky Efendi; Khoirotun Nuroh; Adi Lukman Hakim
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7495

Abstract

This research examines the strategic role of performance management in optimizing organizational human resources through measurable goal setting and systematic performance evaluation. Using a literature study method with a descriptive qualitative approach, this research analyzes the relationship between goal planning, performance evaluation, and organizational goal achievement. The research findings indicate that setting goals aligned with the organizational vision is a crucial foundation for shaping productive work behavior and enhancing employee commitment. The study’s findings also suggest that misalignment between individual and organizational goals can decrease employee motivation and productivity. Effective performance management, accompanied by mature goal planning and periodic evaluation, has been shown to strengthen the reciprocal relationship between the organization and its employees, thereby contributing to improved performance and the achievement of organizational competitive advantage. Additionally, the study highlights that consistent communication, transparent feedback, and continuous capacity building are essential to ensure that employees clearly understand expectations and are able to contribute optimally. When these elements are implemented effectively, performance management becomes not only a monitoring tool but also a strategic mechanism to foster long-term organizational sustainability.
Examining the Impact of Scarcity Perception, Visual Appeal, and Fear of Missing Out on Impulse Buying: A Case Study of Blindbox-Popmart Consumers at Beachwalk Bali Putu Ayu Trisna Febrianty; Ni Putu Dera Yanthi; Nyoman Dewi Pitaloka Cahyadi
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7498

Abstract

Blind boxes have become a rapidly growing trend among teenagers due to their primary appeal, which lies in the excitement of “unboxing,” the chance of obtaining rare items, and the emotional experience offered through attractive packaging. This study aims to examine the influence of scarcity perception, visual appeal, and fear of missing out (FOMO) on impulse buying. The research employs a quantitative approach using a survey method with a questionnaire distributed to 200 respondents who buy Blindbox PopMart in Beachwalk Bali. The sampling technique used is purposive sampling with specific criteria. Data analysis was conducted using the Multiple Linear Regression Model with SPSS to test the relationship between the independent variables and the dependent variable. The results indicate that scarcity perception has a positive and significant effect on impulse buying, visual appeal has a positive and significant effect on impulse buying, and fear of missing out also has a positive and significant effect on impulse buying. The findings are expected to be applied by companies in the marketing field to create a sense of scarcity, enhance the visual design appeal of products, and leverage existing trends to boost sales and contribute to the enrichment of the academic literature on consumer behavior.
Pengaruh Tekanan Anggaran Waktu Dan Pemahaman Standar Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Jakarta Selatan Oliv Sevtia Wardani; Eko Cahyo Mayndarto; Desyi Erawati
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7499

Abstract

Auditing holds significant importance within both business and finance, aiming to deliver an impartial assessment regarding the accuracy of an organization's financial reports. As the call for greater transparency and responsibility increases, the function of auditors becomes essential. A key element that impacts the quality of audits is the auditor's judgment, specifically their capability to make suitable and unbiased choices throughout the auditing process. During audits, auditors frequently encounter a variety of obstacles that can influence their judgment. One major obstacle is the pressure of time constraints. Similarly important is the comprehension of auditing standards. Auditors who deeply understand these standards are more inclined to correctly and suitably implement auditing principles. This study was undertaken to explore how time budget pressure and comprehension of auditing standards affect audit judgment at a public accounting firm in South Jakarta. It is classified as quantitative research. The study sample comprised 70 individuals chosen through purposive sampling. Data were analyzed using multiple regression techniques, with hypothesis testing performed via F-tests and t-tests. The findings from the F-test indicate that the research variables are appropriate for the model (Sig. = 0. 000). Results from t-tests confirm that both time budget pressure and understanding of audit standards have a significant impact on audit judgment at the South Jakarta Public Accounting Firm (Sig. = 0. 000). The overall combined effect of time budget pressure and understanding auditing standards on audit judgment measures at 62. 2%.
Pengaruh Sistem Informasi Akuntansi Dan Kompetensi Pengguna Terhadap Kualitas Laporan Keuangan Rumah Sakit Kanker Dharmai Viona Argaretha; Sairun Simanullang; Morina Barus
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7500

Abstract

This research aims to investigate the impact of Accounting Information Systems and User Skills on the Quality of Financial Statements at Dharmais Cancer Hospital. It is crucial for hospitals to ensure strong management of all their activities, especially in regards to financial reporting. A quantitative research approach was adopted, using surveys to gather data. Fifty individuals submitted data using a questionnaire that has been proven to be reliable and valid. The evaluation included traditional assumption checks and multiple linear regression analyses, conducted using SPSS software. The results indicate that the Accounting Information System and User Competency do not have a significant impact on the Quality of Financial Reporting when evaluated separately. However, when considered collectively, both independent variables have a significant impact on the Quality of Financial Reporting, reflected by an R-squared value of 0. This indicates that the Accounting Information System and User Competency together represent 43. 9% of the variations in the Quality of Financial Statements. The leftover 56. One percent of the variation is influenced by additional factors that are not considered in this analysis. After considering the count of independent variables, the Adjusted R-squared value is 0. The number 415 indicates that the regression model sufficiently accounts for 41. 5% of the adjustments in the Quality of Financial Statements. The leftover amount is 58. Five percent is affected by other factors that were not included in this research.
Pemilihan Pemasok Bahan Makanan pada Kafetaria Universitas XYZ: Penerapan Metode MARCOS untuk Keputusan Multikriteria George Morris William Tangka; Raissa Camila Maringka; Erienika Meiling Lompoliu
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7520

Abstract

The cafeteria of XYZ University serves as an essential service hub for students, especially dormitory residents, so the selection of food suppliers must systematically consider quality, food safety, delivery reliability, service, and cost. This study aims to formulate a transparent and replicable multi-criteria decision-making model for selecting food suppliers for a university cafeteria. Five criteria are used in the evaluation, namely quality and freshness (C1), delivery reliability (C2), compliance with food safety standards (C3), service responsiveness (C4), and price (C5), applied to four supplier alternatives (Alpha, Beta, Gamma, Delta). The criteria weights are determined based on expert judgments and normalized so that their sum equals one. The MARCOS method is implemented through six main stages: construction of the decision matrix, determination of ideal and anti-ideal alternatives, normalization according to criteria type, weighting, calculation of aggregate scores, and computation of utility degrees relative to the ideal and anti-ideal conditions. The results show the final ranking Alpha > Gamma > Beta > Delta, with Alpha having the highest utility value and Delta the lowest. Sensitivity analysis with moderate variations in the weights indicates that the ranking remains stable, suggesting that the decision is robust against reasonable changes in policy preferences. In practical terms, the proposed model provides a numerical framework that is easy to audit and communicate to non-technical stakeholders, and can serve as a basis for procurement policy formulation and periodic evaluation of supplier performance in university cafeteria settings.
Pengaruh Inovasi Produk Dan Harga Terhadap Keputusan Pembelian Femishion.id di Industri Kemeja Wanita Online Irawati, Anastasia; Muhammad Syihabuddin
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7570

Abstract

This study aims to analyze the influence of product innovation and price on consumer purchasing decisions at Femishion.id, an online fashion business specializing in women’s shirts marketed through e-commerce platforms such as Shopee, TikTok, and Instagram. The primary issue addressed in this research is the decline in active consumers and the increasing competition within the online fashion industry, which requires companies to enhance product innovation and adopt competitive pricing strategies. A quantitative research method was employed by distributing questionnaires to 69 respondents who had previously purchased products from Femishion.id. The research instruments were tested using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis to determine both partial and simultaneous effects of the variables. The results indicate that product innovation and price have a positive and significant effect on consumer purchasing decisions, both partially and simultaneously. Price emerges as the most dominant factor influencing consumer behavior. Overall, 71.7% of the variance in purchasing decisions is explained by the two variables. These findings highlight that the combination of trend-aligned product innovation and competitive pricing is crucial in shaping purchasing decisions within the online women’s fashion industry. In conclusion, Femishion.id needs to prioritize updating product designs and maintaining price strategies that align with consumer purchasing power to sustain its competitive advantage.
Strategies to Improve The Performance of Private University Employees in South Tangerang with Importance Performance Analysis Annuridya Rosyidta Pratiwi Octasylva; Sarita Pemana; Afina Putri Vindiana
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7582

Abstract

Private Universities (PTS) play an important role in the provision of competitive higher education services, but face challenges in ensuring that the performance of human resources (HR) remains optimal to meet the demands of service quality, accreditation, and stakeholder expectations. The main problem that arises is the gap between the performance attributes that employees consider important and the actual perceived performance, which has an impact on motivation, work effectiveness, and institutional competitiveness. This study aims to diagnose employee performance attributes at PTS by focusing on identifying priority attributes, measuring the gap between the level of importance and performance, and formulating performance improvement strategies that can be implemented practically by management. The method used is Importance–Performance Analysis (IPA) with 20 attributes that are evaluated through two dimensions: importance and performance. The results showed that the attribute of reward for work performance (MT4) was in Quadrant I, indicating high importance but low performance so that it required immediate intervention. Meanwhile, the attributes of leadership, discipline, and communication are in Quadrant II as organizational strengths that need to be maintained. These findings indicate the need to strengthen the reward system, leadership appreciation practices, and motivation strategies based on recognition and development. In conclusion, IPA is able to provide an evidence-based overview of priorities that help private universities effectively allocate resources to improve human resource performance and strengthen institutional competitive advantage.
Analisis Dilema Etika Dalam Profesi Akuntan Publik (Studi Kasus Pada Kantor Akuntan Publik Heru Satria Rukmana 2022-2024: (Case Study at Public Accounting Firm Heru Satria Rukmana 2022-2024) Wahjuny Djamaa; Annisa Annisa; Rizal Bakti; Heirunissa Heirunissa; Rio Eldianson
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7658

Abstract

This study aims to analyze the ethical dilemmas faced by public accountants in the implementation of financial statement audits at the Public Accounting Firm Heru Satria Rukmana for the 2022-2024 period. This research uses a descriptive method with a qualitative approach through interviews with three parties, namely public accountants, clients, and audit managers. The results of the study show that public accountants in this office often experience ethical dilemmas in the form of pressure from clients to adjust audit results according to the interests of management. Despite this, the majority of accountants still adhere to the applicable professional code of ethics and auditing standards. Clients rated the auditor as having good integrity and independence, although some clients admitted to having tried to put pressure on the auditor. On the other hand, audit managers have an important role in handling dilemmatic situations and maintaining the implementation of the code of ethics in the office environment. Overall, Public Accounting Firm Heru Satria Rukmana has made efforts to implement professional ethical standards well, although challenges from external pressures are still the main obstacles that need to be anticipated. This research is expected to be a reference for the public accounting profession in facing ethical dilemmas and maintaining professionalism and integrity in the implementation of duties.
Adopsi Financial Technology, Literasi Keuangan, dan Keberlanjutan Coffee Shop di Kabupaten Badung: Peran Moderasi Dari Perceived Cost Ni Kadek Dwi Permatasari; Ketut Tanti Kustina
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : 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.v6i2.7662

Abstract

This study aims to analyze the effect of financial technology and financial literacy on the sustainability of coffee shops in Badung Regency, as well as to examine the role of perceived cost as a moderating variable. The background of this research is based on the rapid growth of the coffee shop industry in the Badung tourism area, which requires business actors to enhance digital capabilities and financial management in order to maintain business sustainability. Using the Extended Resource-Based View (E-RBV) approach, this study explains how technology- and knowledge-based resources can strengthen the competitive advantage of coffee shops. The research method employed is quantitative, using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and involving 100 respondents selected through purposive sampling. Data were collected through a Likert-scale questionnaire and processed using SmartPLS version 4. The results show that financial technology has a positive and significant effect on coffee shop sustainability, as does financial literacy, which is also proven to have a positive and significant impact. However, perceived cost does not moderate the relationship between financial technology or financial literacy and sustainability, indicating that the benefits of technology and financial knowledge outweigh the perceived cost barriers for business actors. These findings confirm that digital capabilities and accounting skills are crucial elements in strengthening coffee shop sustainability in the digital era.

Page 32 of 34 | Total Record : 334

 30   31   32   33   34 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (2024): Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE) Vol 4, No 1 (2023): Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 2 (2022): Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 1 (2022): Journal Of Business, Finance, and Economics (JBFE) Vol 1, No 1 (2020): Journal Of Business, Finance, and Economics (JBFE) Vol 2 No 2 (2021): Journal Of Business, Finance, and Economics (JBFE) Vol 2, No 2 (2021): Journal Of Business, Finance, and Economics (JBFE) Vol 2, No 1 (2021): Journal Of Business, Finance, and Economics (JBFE) Vol 2 No 1 (2021): Journal Of Business, Finance, and Economics (JBFE) Vol 1 No 2 (2020): Journal Of Business, Finance, and Economics (JBFE) Vol 1, No 2 (2020): Journal Of Business, Finance, and Economics (JBFE) Vol 1 No 1 (2020): Journal Of Business, Finance, and Economics (JBFE) More Issue