Jurnal Bina Bangsa Ekonomika
Jurnal Bina Bangsa Ekonomika (JBBE) teregistrasi dengan nomor p-ISSN: 2087-040X dan e-ISSN: 2721-7213. Merupakan Jurnal yang berisi artikel-artikel ilmiah yang meliputi bidang-bidang Ekonomi, Manajemen, dan Akuntansi yang dikelola oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LP2M) Universitas Bina Bangsa sejak 09 Juli 2010. Sampai saat ini sudah 12 volume terbitan dengan jangka waktu penerbitan 2 kali dalam satu tahun.
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497 Documents
PENGARUH STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG : STUDI EMPIRIS PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Mei Hotma Mariati Munte
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.645
This study aims to test and analyze the influence of capital structure (long-term debt to asset ratio (LDAR) and debt to equity ratio (DER)) on income tax of payable entities, both partially and simultaneously. The type of research is quantitative research. This study uses secondary data in the form of an annual report for the period of 2017 to 2020 obtained from the Indonesia Stock Exchange (IDX) by accessing the www.idx.co.id website. The sampling technique used was purposive sampling by obtaining a number of 12 manufacturing companies in the food and beverage sub-sector that became the research sample. Based on the results of the study, it is found that LDAR (X1) partially has a positive and significant effect on corporate income tax payable (Y) in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX), while DER (X1) has a positive and significant effect on corporate income tax payable (Y). Simultaneously, LDAR (X1) and DER (X2) together have a positive and significant effect on corporate income tax payable (Y) in manufacturing companies in the food and beverage sub-sector listed on the IDX
PERAN GAYA HIDUP DAN KELOMPOK ACUAN DALAM MEMBENTUK KEPUTUSAN PEMBELIAN KONSUMEN WARKOP ONTAJAWA DI GRESIK
Reza Rifanda Dwi Candra Maulana
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.646
This study aims to evaluate the impact of lifestyle (x1) and reference group (x2) variables on purchase decisions (y), both individually and collectively. Utilizing a quantitative approach, the research involves 100 visitors to Warkop Ontajawa in Gresik, and analysis is performed using SEM-PLS with SmartPLS 3.0 software. The results indicate that both lifestyle (x1) and reference group (x2) variables have a significant impact on purchase decisions, with p-values < 0.05 for both variables. The F-test shows an F-value of 78.132, exceeding the F-table value of 3.090, indicating a significant simultaneous effect of both independent variables on the dependent variable, purchase decisions (y). In conclusion, both lifestyle and reference group significantly influence the purchase decisions of Warkop Ontajawa visitors
ANALISIS PENGARUH TINGKAT PENGANGGURAN TERBUKA, INDEKS PEMBANGUNAN MANUSIA, UPAH MINIMUM KABUPATEN, DAN JUMLAH PENDUDUK TERHADAP TINGKAT KEMISKINAN DI PROVINSI JAWA TENGAH
Sekar Ayu Permatasari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.647
An international problem that must be addressed by various countries, especially countries with low levels of material welfare such as Indonesia, is poverty. Poverty alleviation is one of the problems that receives special attention in the Sustainable Development Goals (SDGs). When compared to other Javanese provinces, poverty in Central Java is considered quite high. Thus, Central Java Province needs to promote effective and comprehensive poverty alleviation efforts. The data of this study are numeric (in the form of numbers) so that they use quantitative methods and are processed with statistical analysis to determine the impact of the open unemployment rate, human development index, minimum wage and population on the poverty rate in Central Java Province during 2020-2023, with case studies in 35 regencies/cities in Central Java Province. The data collected is secondary data from the publication of the Central Statistics Agency. Based on the results of the study, it states that the variables of the open unemployment rate, human development index and population have a negative relationship and on the poverty rate. While the one that has a positive relationship to the poverty rate is the district minimum wage variable. Then the variables that have a significant impact on the poverty rate are the human development index and minimum wage. Meanwhile, the open unemployment rate and population size do not have a significant impact on the poverty
PENGARUH INOVASI ORGANISASI TERHADAP KAPASITAS INOVASI TEKNOLOGI PADA PERUSAHAAN KONTRAKTOR
Merni Mega Anggawati;
Adrian Azhar Wijanarko
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.649
Organizational and technological innovation is a key factor that affects the performance of companies in the construction industry, especially towards increasing national economic development. This study aims to determine the influence of organizational innovation on the ability to innovate product and process technology. The research was conducted using a quantitative approach, adopting models by Camisón and Villar-López, and using organizational innovation studies by the OECD, Armbruster, and Prajogo and Sohal. The data was collected through surveys on construction companies and analyzed using linear regression to determine the relationship between variables. The results of the study show that organizational innovation has a positive influence on the ability to innovate technology in construction companies, both from the capacity of product and process technology innovation. The implications of the research show that companies are actively implementing new methods in management and operations so that they are better able to adopt and utilize the latest technology. This policy is able to contribute positively to improving the company's performance so that it not only improves operational efficiency but also strengthens the company's competitiveness in a highly competitive industry. The contribution of this research to the literature is to provide empirical evidence about the importance of organizational innovation in supporting technological innovation capabilities in the construction industry. The limitations of this study include a sample that is limited to one industry sector and may not be generalized to other sectors. The next direction of research is suggested to expand the scope of the sample and explore other variables that may affect the relationship between organizational innovation and technology. The conclusion of the study shows that organizational innovation has a positive relationship with the innovation capacity of employees, especially using the idea that organizational innovation and technology can create a more dynamic and responsive business environment to market changes and operational challenges. Thus, investment in organizational innovation and technology is not only a strategic choice but also a must for companies that want to survive and thrive in the long term.
ANALISIS TINGKAT SUKU BUNGA KOPERASI DAN KUALITAS LAYANAN TERHADAP KEPUASAN ANGGOTA DALAM MELAKUKAN PINJAMAN MODAL USAHA DI KABUPATEN SRAGEN: Studi Kasus pada Koperasi Simpan Pinjam Karya Eka Warsa Tanggel Cabang Gemolong
Wiwin Handayani;
Suyatmin Waskito Adi
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.650
Member satisfaction is a level at which the needs, desires and expectations of customers can be met which will result in repeat purchases or continued loyalty. This study aims to determine the influence of cooperative interest rates and service quality on member satisfaction in making business capital loans in Sragen Regency. The approach used in this study is quantitative research. The data collection technique in this study is by using a survey to parties in the Karya Eka Warsa Tanggel Cooperative, Gemolong Branch, Sragen Regency. The population of this study is in members of the Cooperative by Eka Warsa Tanggel Gemolong Branch The sampling method used is purposive sampling. purposive sampling. The data analysis method used is a multiple linear regression analysis model. The results showed that the variable interest rate and service quality had a significant effect on member satisfaction
MODEL SUPPLY CHAIN MANAGEMENT DALAM MENINGKATAKAN KINERJA PT XYZ (KAB. BEKASI)
Anggun Maradika;
Didin Hikmah Perkasa
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.651
This study aims to determine and investigate the effect of the Supply Chain Management Model in improving the performance of PT XYZ. This research design uses quantitative methods with data collection through questionnaires. The population in the study amounted to 112 employees of PT XYZ, and a sample of 112 people. the research was conducted by census. The collected data were analysed using Partial Least Squares Structural Equation Modeling (Smart- PLS). The main findings show that Relationship with suppliers has a positive and significant influence on Company performance. The statistical analysis results show a significant t-statistic value (3.970) and a p-value that is less than 0.05 so it can be concluded that the first hypothesis (H1) is accepted. Relationships with customers have a positive influence on Company performance. The results of statistical analysis show a significant t-statistic value (0.391) and a p-value of less than 0.698 greater than 0.5 so it can be concluded that the second hypothesis (H2) is rejected, meaning that in this study Relationship with Customers has a positive but insignificant effect on Company Performance. Furthermore, the level of information sharing has a positive and significant effect on company performance. The results of statistical analysis show a significant t-statistic value (4.849) and a p-value of less than 0.0000 smaller than 0.05 so it can be concluded that the third hypothesis (H3) is accepted
PENGARUH INFLUENCER, BRAND IMAGE, PRICE, DAN PRODUCT QUALITY TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE DENGAN LIFESTYLE SEBAGAI VARIABEL MODERATING
Yeni Septyani;
Yuli Tri Cahyono
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.652
This study aims to analyze the influence of influencers, brand image, price, and product quality on purchase decisions in e-commerce with lifestyle as a moderating variable. This study uses a quantitative approach method with purposive sampling techniques. The type of data in this study is primary data with a collection method through questionnaires that have been made by researchers. The distribution of the questionnaire was carried out through a google form with a total of 102 respondents. The results of the study provide empirical evidence that influencers and product quality are influential, while brand image and price have no effect on purchase decisions in e-commerce. Furthermore, lifestyle is not able to moderate between influencers, price, and product quality, while lifestyle is able to moderate between brand image and purchase decisions in e-commerce
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, TAX PLANNING, DAN PROFITABILITY TERHADAP TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI BERDASARKAN IDX-IC
Puspita Suci Prasetyana;
Yuli Tri Cahyono
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.653
This study aims to determine the effect of the implementation of good corporate governance, tax planning, and profitability on tax avoidance in energy sector companies based on the IDX-IC for the 2021-2023 period. The type of research is quantitative. The sampling technique used in this study is purposive sampling. A total of 85 companies have met the criteria as observation units. The analysis method used is multiple linear regression. The results of the study provide empirical evidence that tax planning has an effect, while audit quality, audit committee, and profitability have no effect on tax avoidance
PENGARUH BRAND IMAGE, PRODUCT QUALITY, DAN HEDONIC LIFESTYLE TERHADAP PURCHASE DECISION IPHONE DI KOTA JEPARA
Marcello Hata Arswenda;
Nurul Huda
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.654
The study was conducted to analyze the influence of the variables Brand Image (X1), Product Quality (X2), and Hedonic Lifestyle (X3) on the dependent variables of Purchase Decision (Y) consumers of Iphone Users in Jepara City. Primary data were used in this study by collecting data through observation with questionnaires. The data collection methodology uses an accidental sampling method survey with the ancient rao formula with a result of 96.04 rounded to 100. The respondents of the study were smartphone users from the Jepara city iphone brand. The results show that brand image has a significant positive influence on purchase decisions, product quality has a positive and significant influence on purchase decisions, and hedonic lifestyle has a significant positive influence on purchase decisions. Simultaneously, the variables of brand image, product quality, and hedonic lifestyle have a significant positive influence on purchase decisions
KINERJA KARYAWAN: PERAN MOTIVASI KERJA, KEPUASAN KERJA DAN FLEKSIBILITAS KERJA : STUDI KASUS DRIVER GRAB DI JAKARTA TIMUR
Megawati Sihite;
Didin Hikmah Perkasa;
Magito Magito;
Lingga Yuliana;
Agung Surya Dwianto
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/jbbe.v17i2.655
This study aims to analyze the effect of work motivation, job satisfaction and work flexibility on the performance of grab drivers in East Jakarta. This research is descriptive quantitative. The population used in this study were 100 Grab drivers in Cilangkap, East Jakarta. Sampling of 100 people using saturated samples. Data collection tools using questionnaires that have been tested for validity and reliability are distributed via google form. Data analysis was carried out using SEM PLS(Partial Least Square) through testing the outer model, inner model and hypothesis testing. The initial stage determines the indicators of each variable. The next stage tests the validity and reliability of each indicator. The results of his research prove that work motivation, job satisfaction, and work flexibility affect performance. The adjusted R square value shows that 75.7% of driver performance is influenced by the independent variables, namely Work Motivation, Job Satisfaction and Work Flexibility