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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 334 Documents
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Peran Kearifan Lokal Sebagai Instrumen Pembangunan Ekonomi Desa: Studi Kasus Implementasi Program Pemberdayaan Masyarakat Berbasis Pariwisata Adi Shambono; Khomsahrial Romli; M. Mawardi J; Sri Ilham Nasution
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.v6i2.7663

Abstract

This study explores the strategic role of local wisdom in village economic development through tourism-based community empowerment programs. Local wisdom is defined as a set of cultural values, norms, and practices that regulate the relationship between communities and their social-ecological environment. These values serve as the foundation for sustainability-oriented village tourism. The research employs a literature study with a Content Analysis approach, focusing on conceptual analysis. Data were obtained from 15 secondary sources, including books and journal articles published between 2021 and 2025, selected through purposive sampling with the assistance of the Publish or Perish application. The findings reveal two key aspects. First, local wisdom functions as the primary identity that enhances destination attractiveness through cultural narratives, traditional attractions, ecological practices, and community ethics. Its integration into tourism enriches visitor experiences, strengthens social cohesion, and supports environmental sustainability. Second, tourism-based empowerment programs generate significant economic impacts, reflected in increased employment, growth of local MSMEs, higher village economic turnover, and improved community capacity in business and tourism management. The involvement of women and youth in creative economy activities further expands inclusivity. Overall, local wisdom emerges not only as cultural heritage but also as an effective instrument for sustainable economic development.
MODERASI NON PERFORMING FINANCING (NPF) PADA PENGARUH PROFIT SHARING RATIO (PSR) DAN ZAKAT PERFORMANCE RATIO (ZPR) TERHADAP RETURN ON ASSET PADA BANK UMUM SYARIAH Puja Hairani Siregar; Husnul Khotimah
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.v6i2.7668

Abstract

In Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the period 2019–2023, this study examines the impact of Profit Sharing Ratio (PSR) and Zakat Performance Ratio (ZPR) on Return on Assets (ROA) by using Non-Performing Financing (NPF) as a moderation variable. The data used were in the form of secondary data obtained from the annual financial statements of ten Islamic commercial banks for five years of observation and analyzed using a quantitative approach through moderation regression analysis. The results of the study showed that PSR had a positive and significant effect on ROA, both before and after being moderated by NPF. In contrast, ZPR did not show a significant influence on ROA, either with or without the role of the moderation variable. In addition, NPF was not shown to moderate the relationship between PSR and ZPR to ROA, and the SIZE control variable also did not have a significant effect. These findings affirm the importance of optimizing profit-sharing-based financing and more strategic zakat management to improve the financial performance and sustainability of Islamic commercial banks.
Can Strategy and Innovation Drive Performance Through Competitive Advantage? Hakim, Fikrul; Widya Ekarani, Ni Wayan; Gede Govinda Partha, Cokorda; Diah Tarama Devi, Anak Agung
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.v6i2.7672

Abstract

This paper attempts to is to understand and analyze the influence of business strategy and innovation capabilities on business performance in cafes in Semarang City, where competitive advantage serves as a mediator. The research population consisted of 221 cafes registered with the Semarang City Cafe Association (ASOKAS). The research was conducted using a census method, involving all members of the population. This study utilized Structural Equation Modeling (SEM) for data analysis, implemented through AMOS 26. The findings of this research reveal that competitive advantage contributes positively and significantly to business performance, business strategy reveals a significant positive effect on business performance, business strategy reveals a significant positive effect on competitive advantage, innovation capability significantly and positively affects business performance, and also significantly enhances competitive advantage. The conclusion of this study is that competitive advantage, business strategy, and a positive impact on café business performance in Semarang City.
Strategi Pengelolaan Keuangan untuk Meningkatkan Efisiensi Pemanfaatan Peralatan Medis Tharik Akbar; Erliany Syaodih; Rinawati, Rinawati
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.v6i2.7689

Abstract

The Corporate Clinic of PT Well Harvest Winning AR in West Kalimantan faces budget constraints in the procurement and utilization of medical equipment, while the demand for healthcare services for employees and their families continues to increase. This situation requires management to develop financial management strategies that can reduce costs without compromising service quality. This study aims to formulate financial management strategies oriented toward efficiency in the utilization of medical equipment, covering cost planning, asset life cycle analysis, maintenance, and financing schemes based on the value for money principle. The research employed a qualitative descriptive method with a case study approach, using interviews, observations, and document reviews related to financial records and equipment maintenance logs. The findings indicate that implementing life cycle cost analysis (LCCA), performance-based service contracts (SLA), equipment utilization optimization, and improving staff competencies are effective strategies to reduce operational costs, maintain service quality, and enhance the efficiency of medical equipment utilization in the corporate clinic.
Implementasi Pembangunan Desa Melalui Integrasi Nilai Kearifan Lokal Berbasis Pendekatan Partisipatif Rini Novianti; Khomsahrial Romli; M. Mawardi J; Sri Ilham Nasution
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.v6i2.7693

Abstract

Village development requires an approach that adapts to the social, cultural, and economic characteristics of the local community. This study examines how the 
Peran Kualitas Pelayanan, Variasi Produk, dan Customer Experience (Studi Kasus pada Toko Grosir Salsa Motoris). : Studi Kasus pada Toko Grosir Salsa Motoris Kuwatno Kuwatno; Setya Pramono
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.v6i2.7695

Abstract

This research aims to determine the effect of service quality, product variety, and customer experience on customer loyalty at the Salsa Motoris wholesale store. This study used 100 respondents, the data collection process was carried out by distributing questionnaires using the google form link to all consumers who make repeat purchase at salsa motoris wholesale store. This study uses multiple linear regression analysis methods with statistical test tools. The measurements in this study used a Likert scale and data processing in this study using IBM SPSS 26. The results of this research indicate that service quality has a positive and significant effect on customer loyalty, product variety has a positive and significant effect on customer loyalty, and customer experience has a positive and significant effect on customer loyalty. Service quality, product variety, and costumer experience have a positive and significant influence on customer loyalty, in the F test count of 118,553> from the F table value of 2.70 and a significant value of 0.000 service quality, product variety, and costumer experience there is a positive and significant influence on customer loyalty.
Evaluasi Implementasi Pengelolaan Piutang BPJS di BLUD Rumah Sakit Umum Daerah Provinsi Nusa Tenggara Barat Sari, Alisza Novrita; Syaodih, Erliany; Lestari, Yuniati
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.v6i2.7697

Abstract

The Regional General Hospital (RSUD) of West Nusa Tenggara Province, as a major referral hospital, faces a serious issue of accumulated receivables from the National Health Insurance Agency (BPJS Kesehatan) due to claim payment delays of 60–120 days. This situation strains cash flow and affects drug procurement, medical staff remuneration, and service continuity. This study aims to evaluate the management of BPJS receivables and their impact on the hospital’s financial and operational conditions, as well as to formulate improvement strategies. A qualitative descriptive method was employed through interviews, observation of claim submission processes, and document review. The analysis covered receivable conditions, claim procedures, management strategies, operational impacts, and recommendations. The results indicate challenges related to incomplete medical records, limited coding personnel, and the lack of integration between the hospital information system and the BPJS e-Claim application, which lengthen receivable periods and weaken cash flow. Management efforts such as establishing a claim team, administrative digitalization, and routine coordination with BPJS have reduced claim rejection risks. Recommendations include strengthening electronic medical records, enhancing human resource capacity, integrating the hospital information system with BPJS applications, and conducting regular evaluations using average collection period and receivables turnover ratio to improve receivable management effectiveness and ensure service sustainability.
Pengaruh Pengungkapan Emisi Karbon, Emisi Karbon dan Kinerja Lingkungan terhadap Biaya Utang dengan Reputasi Perusahaan sebagai Variabel Moderasi Gina Hamelia Alta; Deni Darmawati
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.v6i2.7700

Abstract

This study was conducted because carbon emission and environmental performance issues have increasingly become important concerns for stakeholders, particularly regarding their implications for corporate risk and cost of debt. This study aims to examine the effects of carbon emission disclosure, carbon emissions, and environmental performance on the corporate cost of debt, as well as to assess the role of corporate reputation as a moderating variable. The sample consists of 154 observations of energy and mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, selected using a purposive sampling technique. The research employs a quantitative approach with multiple linear regression and Moderated Regression Analysis (MRA). The results show that carbon emission disclosure has a negative and significant effect on the cost of debt, while carbon emissions and environmental performance have no significant effect. Corporate reputation does not moderate the relationship between carbon emission disclosure or carbon emissions and the cost of debt but strengthens the negative relationship between environmental performance and the cost of debt. These findings suggest that corporate reputation only moderates the environmental performance aspect, emphasizing the importance of combining strong reputation and good environmental performance to reduce corporate cost of debt.
Pengaruh Literasi Digital, Adopsi Pembayaran QRIS, dan Preferensi Konsumen terhadap Peningkatan Transaksi Digital di Pasar Kreneng Denpasar Ni Nyoman Ayu Pradnya Sulaksmi Dewi; Ni Ketut Anjani
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.v6i2.7714

Abstract

Digital transformation in Pasar Kreneng Denpasar is influenced by digital literacy, QRIS payment adoption, and consumer preferences, which, despite being supported by technological developments and government policies, still face challenges related to digital capabilities and cash-based transaction habits, thus requiring continuous education and assistance. The purpose of this study is to examine the effect of digital literacy, QRIS payment system adoption, and consumer preferences on the increase in digital transactions at Pasar Kreneng Denpasar. This study employs a quantitative approach conducted at Pasar Kreneng Denpasar with a population of 3,168 traders and consumers and a sample of 97 respondents selected through purposive sampling, using primary and secondary data collected via Likert-scale questionnaires and documentation, which were then analyzed using SPSS through validity and reliability tests, descriptive analysis, classical assumption tests, and multiple linear regression to examine the effects of digital literacy, QRIS adoption, and consumer preferences on the increase in digital transactions. The results indicate that digital literacy, QRIS payment adoption, and consumer preferences, both partially and simultaneously, have a positive and significant effect on increasing digital transactions at Pasar Kreneng Denpasar, with consumer preferences being the most dominant factor; therefore, the better the technological understanding, the wider the use of QRIS, and the stronger consumers’ preference for digital payments, the higher the intensity of digital transactions in this traditional market.
ANALISIS PENGARUH TINGKAT PENDIDIKAN, KESEHATAN, DAN TINGKAT PENGANGGURAN TERBUKA TERHADAP KEMISKINAN DI KABUPATEN GAYO LUES TAHUN 2010 – 2024 Yessi Tamba; Sri Asmaul Husnah; Asnidar Asnidar; Puti Andiny; Nurlaila Hanum; Safuridar Safuridar
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.v6i2.7730

Abstract

Gayo Lues Regency has the second highest poverty rate in Aceh Province. This condition indicates structural problems related to employment, health, and education. This study aims to analyze the influence of open poverty, health levels, and educational attainment on poverty levels in Gayo Lues Regency during the 2010–2024 period. This study uses a quantitative approach utilizing secondary data obtained from the Central Statistics Agency (BPS) of Aceh Province. The analytical methods used include time series analysis and multiple linear regression to identify the relationship and magnitude of influence between variables. The results show that health and open poverty variables have a positive but insignificant influence on poverty levels. Meanwhile, education levels show a significant negative influence on poverty, indicating that improving education plays a significant role in reducing poverty rates. These findings emphasize that poverty alleviation efforts in Gayo Lues Regency need to be directed at improving the quality and access to education and creating productive and sustainable employment opportunities to improve overall community welfare.

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