cover
Contact Name
Jaka Wijaya Kusuma
Contact Email
jakawijayak@gmail.com
Phone
+6285223350626
Journal Mail Official
admin@lppmbinabangsa.id
Editorial Address
Jl. Raya Serang-Jakarta Km. 03 No. 1B (Pakupatan) Kota Serang- Banten
Location
Kota serang,
Banten
INDONESIA
Jurnal Bina Bangsa Ekonomika
ISSN : 2087040X     EISSN : 27217213     DOI : https://doi.org/10.46306/jbbe
Core Subject : Economy,
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.
Articles 497 Documents
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Bening Puspaningtyas; Eny Kusumawati
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.662

Abstract

This study aims to analyze and determine the influence of profitability, liquidity, leverage, corporate social responsiveness, and managerial ownership on the Company's value. The data used in the study is secondary data sourced from the annual report of non-financial companies on the Indonesia Stock Exchange in 2019-2021. The sampling of this study was carried out by the purposive sampling method and 279 data were obtained. The results of the study provide empirical evidence that profitability and liquidity affect the value of the company, while leverage, corporate social responsiveness, and managerial ownership have no effect on the value of the company
PENGARUH INVESTMENT OPPORTUNITY SET, PERTUMBUHAN LABA, KONSERVATISME AKUNTANSI, DAN KOMITE AUDIT TERHADAP KUALITAS LABA Bella Puspitasari; Yuli Tri Cahyono
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.663

Abstract

This study aims to find out and analyze the influence of investment opportunity set, profit growth, accounting conservatism, and audit committee on profit quality. This type of research is quantitative research, the population in this study is the financial statement data of property, real estate, and building construction companies listed on the IDX as many as 109 companies. The sampling method with the purposive sampling method was obtained by 48 companies as samples. Data processing uses multiple linear regression analysis. The results of the data analysis show that accounting conservatism has an effect, while IOS, profit growth, and the audit committee have no effect on profit quality. The results of this study are expected to be considered for evaluation in decision-making, as well as as reference material for future research
PENGARUH STORE ATMOSPHERE, PRODUCT QUALITY DAN SERVICE QUALITY TERHADAP BUYING DECISION PADA NIKALUA COFFEE AND EATERY DI BANGSRI JEPARA Muhammad Deny Setiawan; Nurul Huda
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.664

Abstract

This study aims to analyze the influence of the variables Store Atmosphere (X1), Product Quality (X2), and Service Quality (X3) on the dependent variables of Buying Decision (Y) of Nikalua Coffee and Eatery Bangsri Jepara café consumers. The respondents to the study were consumers who made purchases at Nikalua Coffee and Eatery Bangsri Jepara café totaling 100 respondents. This study uses primary data by collecting data through observation with questionnaires. The data collection medology uses a survey using the accidental sampling method. The results of the multiple liner regression analysis had a positive relationship between the independent variable and the dependent variable. The result of the determination coefficient with an R square value of 91%, meaning that the model in this study can be explained by 91%, while the remaining 9% is explained by other variables outside the research model
THE INFLUENCE OF ORGANIZATIONAL CLIMATE AND SELF EFFICACY ON INNOVATIVE WORK BEHAVIOR STUDY AT PT TRIKARYA CEMERLANG AREA RDTX GROUP Rosdiana Syafitri; Tedi Lukman; Agung Surya Dwianto
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.665

Abstract

This study aims to deeply understand the influence of organizational climate and self-efficacy on innovative work behavior in employees of PT Trikarya Cemerlang Area RDTX Group. Using a qualitative approach with a case study design, this research involved in-depth interviews, participant observation, and document analysis. The results showed that an organizational climate that supports innovation, such as tolerance for risk and rewards for new ideas, has a positive impact on employees' innovative work behavior. In addition, self-efficacy was also proven to be an important factor that encourages employees to be more proactive in generating new ideas and taking risks. The interaction between organizational climate and self-efficacy creates a positive cycle that reinforces innovative behavior. The findings of this study have important implications for companies in designing strategies to enhance innovation
THE EFFECT OF WORK-LIFE BALANCE ON EMPLOYEE PERFORMANCE: CASE STUDY AT PT. KAMIIDEA INDONESIA Ardhia Cahyani; Putri Oktaviana; Agung Surya Dwianto
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.666

Abstract

This research explores the influence of work-life balance on employee performance at PT. Kamiidea Indonesia. Using a qualitative approach with a case study design, this research involved in-depth interviews with employees, participant observation, and document analysis. The research results show that work-life balance has a significant positive correlation with employee performance. Employees who feel they have a good balance between their personal and work lives report higher levels of job satisfaction, motivation, and organizational commitment. Additionally, they also show lower stress levels and better productivity. These findings support previous literature linking work-life balance with various aspects of employee performance. Furthermore, this study identified several mechanisms underlying the relationship between work-life balance and performance. Work-life balance Good ones can increase employees' psychological energy, so they have a greater capacity to engage in work and achieve organizational goals. Besides that, work-life balance can also increase perceptions of organizational justice, which in turn can increase employee commitment. These findings provide an important empirical contribution to a more comprehensive understanding of the relationship between work-life balance and employee performance in the context of companies that implement work flexibility policies
AUDIT FUNGSI MANAJEMEN PADA DISTRIBUTOR GAS LPG 3 KG PT. TRIPLE G KOTA PALEMBANG Saladdin Wirawan Effendy; Poppy Indriani
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.668

Abstract

The purpose of this study is to audit the management functions at the 3 kg LPG gas distributor PT. Triple G in Palembang City. This research is qualitative, where to obtain an overview and company data, the researcher conducted direct interviews with competent personnel, in-depth observations of indicators causing problems, and then drew conclusions. Based on the research results, it shows that management functions have not been well or effectively implemented by PT. Triple G. This condition can be seen from the poor financial and operational conditions, indicated by the absence of profits for shareholders, loss of potential income, and warnings from Pertamina Patra Niaga regarding the company's administrative governance. This condition will greatly impact the company's current and future operations
PENGARUH PENDIDIKAN DAN PELATIHAN PENGGUNA, KEMAMPUAN TEKNIK PEMAKAI, MOTIVASI MANAJER PUNCAK, DAN UKURAN ORGANISASI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI: STUDI KASUS PADA INDOMARET DAN ALFAMART SE-KECAMATAN KARTASURA Rifqi, Putra Faiz; Arifin, Atwal
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.669

Abstract

Accounting information system performance is an assessment carried out on the implementation of the accounting information system applied to a company to see the achievement of goals in accordance with the responsibility and authority in providing accounting information. This study aims to determine the influence of user education and training, user technical ability, top manager motivation, and organizational size on the performance of accounting information systems. This study uses a quantitative method. The population in this study is all employees who work at Indomaret and Alfamart in Kartasura sub-district. The sampling technique in this study uses a purposive sampling technique. The results showed that the variables of user education and training and organizational size had an effect on the performance of the accounting information system, the technical ability of users and the motivation of the top manager had no effect on the performance of the accounting information system
PENGARUH PEMAHAMAN LITERASI KEUANGAN DAN KEMUDAHAN DIGITAL PAYMENT TERHADAP KINERJA UMKM DI JAWA TENGAH Sultansyah, Akbar; Puspawati, Dewita
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.670

Abstract

This study aims to determine the influence of financial literacy understanding and the ease of digital payment on the performance of MSMEs in Central Java. The population in this study is MSME actors in the Central Java area and have been registered with the Central Java Cooperatives and MSMEs Office. The number of MSMEs in 2023 is 141,806. The sample size in this study was calculated using the slovin formula, so that the number of samples was 106. The data used in this study is in the form of primary data. The results of the study show that the variable of financial literacy understanding has a positive and significant influence on the performance of MSMEs in Central Java Province, while the ease of digital payment has a significant negative influence on the performance of MSMEs in Central Java Province
PENGARUH UPAH MINIMUM REGIONAL DAN JUMLAH PENDUDUK TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DI DESA SLATRI, KECAMATAN LARANGAN, KABUPATEN BREBES Mutholib, Abdul; Dumadi, Dumadi; Zaman, M. Badrun
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.671

Abstract

Land and building tax (PBB) revenue will increase if the regional minimum wage (UMR) is raised. The higher and the increasing population can also add to the increase in PBB revenue in Slatri village. This study aims to determine the influence of UMR and population on UN revenue. Primary data was used in this quantitative research in the form of questionnaire distribution. The research population is all land and building taxpayers in Slatri village as many as 11,203 taxpayers with convenience sampling techniques, obtained by 100 respondents with an error rate of 10%. The analysis technique used is in the form of a multiple linear regression model with the help of IBM SPSS. The results of the study can be concluded that UMR has a significant positive effect on UN revenue and the number of population also has a significant positive effect on UN revenue. Simultaneously, UMR and population have a significant positive effect on UN revenue
PENGARUH TAX AVOIDANCE DAN LEVERAGE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Handayani, Vivi; Das, Nidia Anggreni; Sukraini, Juita
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.672

Abstract

Indonesia's economy is largely driven by increased household consumption and one of the fastest-growing industries is the food and beverage industry. Sales growth was driven by increased personal income and increased spending on food and beverages, mainly from the growing number of middle-class consumers. As a result, it is also an industry where local companies are very ambitious and have grown into successful global exporters. At the same time, the internationalization of local cuisine is a major opportunity for foreign companies to sell their products to Indonesia consumers, who are increasingly open to new foods and flavors. The purpose of this study is to determine the Effect of Tax Avoidance on the Cost of Debt in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2022. The method carried out in this study is a quantitative method with an associative approach. Meanwhile, to analyze the data obtained, classical assumptions were used consisting of (normality test, multicollinearity test, heteroscedasticity test, and heteroscedasticity test, multiple linear regression analysis, determination coefficient analysis and hypothesis test using significance tests (T test and F test). The results of the study show that individually Tax Avoidance (X1) does not have a significant effect on Cost Of Debt (Y), Leverage (X2) has a significant effect on Cost Of Debt, Tax Avoidance Variable (X1), leverage (X2) together have a significant effect on Cost Of Debt (Y).