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INDONESIA
Jurnal Bina Bangsa Ekonomika
Published by Universitas Bina Bangsa
ISSN : 2087040X     EISSN : 27217213     DOI : https://doi.org/10.46306/jbbe
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 497 Documents
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LINGKUNGAN SOSIAL DAN KEPRIBADIAN PADA PEMBENTUKAN PERILAKU KONSUMEN TERHADAP BARANG MEWAH PALSU Andini, Deviliandri Dwi; Rachmawati, Gina; Kurniaty, Dewi
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.v18i1.725

Abstract

The social environment and personality play a significant role in shaping consumer behavior toward choosing counterfeit luxury goods, a phenomenon increasingly capturing attention in the modern era. This study analyzes the influence of social environment and personality on consumer decisions to purchase counterfeit luxury goods in Indonesia. Using a quantitative approach, data from 200 respondents revealed that the majority, women aged 20-40, spend over Rp1,000,000 per month on luxury items, primarily through online shopping. Regression results show a determination coefficient (R²) of 0.448, indicating that 44.8% of the variation in purchase intention for counterfeit luxury goods is explained by social environment and personality variables, with the remaining 55.2% influenced by other factors. The findings underscore the importance of social pressure and the need for status in the decision to buy counterfeit items. The study’s implications suggest the necessity of educational campaigns emphasizing product authenticity to reduce demand for counterfeit goods
PENGARUH KINERJA KEUANGAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN KEBIJAKAN UTANG TERHADAP NILA PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rahayu, Luluk Atiqah Duwi; Kurniawati, Lintang
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.v18i1.726

Abstract

This study aims to determine the influence of company financial performance, company growth, and debt policy on company value. This research is a quantitative research. The type of data used in this study is secondary data. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses the purposive sampling method according to the criteria that have been determined and 80 final samples are obtained. The data analysis method used is a multiple linear regression analysis model. The results of the study show that the variables of company performance and debt policy have an effect on the company's value, while the company's growth has no effect on the company's value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENDAPATAN PERKAPITA DI PROVINSI JAWA TENGAH Arifin, Muhammad Zainal
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.v18i1.727

Abstract

Per capita income is used to describe the economic conditions in an area played by the community. The amount of per capita income in each region is not the same, so there is an Income Gap between Regions and it becomes a problem of economic equality, especially in countries where welfare is still relatively low. People with high income levels can have their basic needs met so that they tend to develop more easily because they have a prosperous life, while people with low-income levels have limitations in realizing a more prosperous life. This study was conducted to determine the causes of income imbalances between regions using data covering 29 districts and 6 cities. The independent variables of this study include Population, Human Development Index, Average Wages and Number of Tourist Villages. The method used to compile the study was carried out using a panel data regression model. The results of the calculation of the selected model are the Fixed Effect Model (FEM). Therefore, the purpose of this study is to determine whether the independent variables affect per capita income in Central Java in 2019–2023
CREATIVE ECONOMIC INNOVATION IN THE SUSTAINABLE FASHION INDUSTRY THROUGH THE UTILIZATION OF SCRAP FABRIC Suprihandari, Miya Dewi; Purnomo, Teguh; Sanggarwati, Diah Ayu
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.v18i1.732

Abstract

The creative economy has become an important driver in the development of the industrial sector in various countries, including Indonesia. One of the prominent areas in the creative economy is the fashion industry, exploring and innovating textile waste production through the utilization of scrap fabrics. This study explores creative economic innovation in the sustainable fashion industry through the utilization of scrap fabrics. This paper focuses on efforts to reduce textile waste by reusing waste production materials into high-value fashion products (Gardetti, MA, & Torres, AL, 2013). The results of the study indicate that the utilization of scrap fabrics can reduce environmental impacts, increase production efficiency, and make a significant contribution to the growth of the sustainable fashion industry. In addition, this innovation also plays an important role in encouraging consumer awareness of the importance of environmentally friendly fashion (Fletcher, 2008). but also as an innovative strategy in the creative economy that is able to create new economic value. Thus, this study contributes to the literature on the creative economy and sustainable fashion and provides practical recommendations for industry players to adopt similar practices. It is hoped that the results of this study can encourage more innovation in the utilization of waste materials and support the development of a more sustainable fashion industry in the future
KEBERHASILAN DAN KEGAGALAN EKSPATRIAT DALAM MEMIMPIN PERUSAHAAN DI INDONESIA: TINJAUAN LITERATUR DAN ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH Putra, Dian Purnama; Perkasa, Didin Hikmah
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.v18i1.733

Abstract

This literature review aims to identify the key factors influencing the success and failure of expatriates in leadership roles within Indonesian companies, focusing on cross-cultural adaptation in the context of International Human Resource Management (IHRM). This study employs a literature review method to analyze the cultural challenges expatriates face in Indonesia, especially regarding high power distance, collectivism, and a preference for indirect communication. Findings indicate that adaptability to these cultural dimensions is crucial for expatriates’ success, particularly in adjusting their leadership style to align with local expectations that emphasize hierarchy and group harmony. Organizational support, such as cultural training, language assistance, and mentoring programs, is considered essential in facilitating this adaptation process. Paternalistic and democratic leadership styles that prioritize employee well-being and involve employee participation have proven effective in building trust within Indonesian teams. The study also highlights the importance of managing cultural stereotypes and biases and the need for reintegration programs to address reverse culture shock when expatriates return to their home countries. By valuing local culture, expatriates can reduce cultural resistance and enhance team collaboration. These findings suggest that expatriate success relies on strong cultural adaptability and adequate organizational support
PENGARUH ORIENTASI KEWIRAUSAHAAN DAN INOVASI PRODUK TERHADAP KINERJA PEMASARAN UMKM DI SIDOARJO Susanto, Ari
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.v18i1.734

Abstract

The purpose of the irnir regulation is to test and refine the influence of business operations and product innovation in the face of the MSME marketing process dir Sirdoarjo. Mertoder pernerlirtiran irnir uses the quantity of derngan mertoder derskrirptirf. The population in the irnir management is the MSME population in the Sirdoarjo dir. The number of samples used in the irnir circulation is 100 rerspondern.  The resultsof the  irnir business are: 1) the original  business (X1) in a participatory way with a positive influence and a circular in the face of the business owner (Y) MSME dir Sirdoarjo. 2) Product innovation (X2) in a part way with a positive influence and in the business direction (Y) MSME dir Sirdoarjo. 3) Product innovation (X1) in the business environment (X1) and product innovation (X2), the circulant cirmultan with the influence of sirgnirfirkan facing the traffic of (Y) MSMEs dir Sirdoarjo. 4) The  impact of business operations (X1) and product innovation (X2), facing the market situation (Y) of MSMEs dir Sirdoarjo is 40.2% of the total number of employees (40.2%), 59.8% of the total number of employees who are not involved in the irnir business
PENGARUH STORE ATMOSPHERE DAN LOKASI TERHADAP MINAT BELI KONSUMEN DI MINIMARKET PUCUK IBUN Stafrezar, Burhan
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.v18i1.735

Abstract

The purpose of the irnir circulation is to know and explain how the atmospheric storer affects the atmosphere of the store and the location of the mirnat berrir consumer in the mirnirmarkert Pucuk Irbun. The population of irnir is the consumption mirnirmarkert Pucuk Irbun. For example, the number of people who have been recruited is as many as 100 people, using random random cases. The data on the irnir narrative was processed using SPSS verrsir 26. Hasirl pernerlirtiran proves that the parsiral bairk storer atmospherrer as well as the location of the perirr influence of the posirtirf and sirgnirfirkan are facing the mirnat berlir consumern in the mirnirmarkert of Pucuk Irbun. Serlairn irtu storer atmospheric pherrer and location of sircara sirhaltan with a positive influence and sirgnirfirkan facing mirnat berlir consumern in mirnirmarkert Pucuk Irbun. The influence of the atmospheric storer and the location facing the mirnat berlir consumer in the mirnirmarkert of Pucuk Irbun is 31.3%
PENGARUH KOMPETENSI DAN SISTEM INFORMASI TERHADAP KINERJA PEGAWAI DIMEDIASI KOMITMEN ORGANISASIONAL M., Sumarlin; Akob, Muh.; Alam, Syamsul
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.v18i1.740

Abstract

The use and utilisation of information systems in developing countries, such as Indonesia, has not been optimally utilised so that it has an impact on employee performance. This study aims to examine the effect of competence and information systems on employee performance mediated by organisational commitment. The originality of the research is indicated by the limited research that analyses organisational commitment and employee performance by including perceptions of employee competence and information systems. The research problem is the effect of competence and information systems on employee performance with organisational commitment as intervening. This research was conducted at KPPBC TMP B Makassar with a sample unit of 55 employees. The research data were obtained by distributing questionnaires which were then analysed using the SEM-PLS method. The results of data analysis provide evidence that employee competence, information systems, and organisational commitment have a meaningful effect on improving employee performance. It was found that employee competence and reliable information systems proved to increase employee organisational commitment. The role of organisational commitment as an intervening variable is proven in explaining the impact of competence on employee performance, but different results were found on the effect of information systems on employee performance
PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Azizah, Eva; Dumadi, Dumadi; Wulandari, Hilda kumala
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.v18i1.741

Abstract

This study aims to analyze the influence of deferred tax assets and deferred tax burden on profitability in companies in the food and beverage sector during the 2021-2023 period. The regression analysis method is used to evaluate the relationship between these variables and the profitability of the company as measured using Return on Assets (ROA). The results of the study show that deferred tax assets have a positive and significant influence on profitability with a significance value of 0.040 indicating a meaningful relationship between deferred tax assets and company profitability. On the other hand, the deferred tax burden did not have a significant effect on profitability with a significance value of 0.255 which exceeded the limit of 0.05, indicating that the deferred tax expense did not have a significant impact on profitability. The F test shows that simultaneously, both variables (deferred tax assets and deferred tax expenses) affect profitability with a significance value of 0.017. The reliability test value showed 44.6%, with the remaining 55.4%, indicating that there was a variation in the data that needed attention. The limitation of this study is that profitability measurement only uses ROA, which may not cover all aspects of a company's profitability. This study provides insight into how the management of deferred taxes affects the financial performance of companies in the food and beverage sector
FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayundah, Yuyun; Nasiruddin, Nasiruddin; Dumadi, Dumadi
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.v18i1.742

Abstract

This study aims to prove the influence of financial distress, profitability, profit quality, company size, and reputation of KAP (Public Accounting Firm). This type of research is a quantitative research with a type of secondary data obtained from the audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection technique is purposive sampling based on certain criteria. The data were analyzed by descriptive statistical analysis test, classical assumption test, multiple regression analysis, and hypothesis test. The test is assisted by  SPSS software. Based on the tests that have been carried out, financial distress, profitability, and the size of KAP partially have a negative and significant effect on audit delay; The quality of profits partially does not have a significant effect on audit delays; the size of the company has a positive and significant effect on audit delays. In addition, financial distress, profitability, profit quality, company size, and KAP reputation simultaneously have a significant effect on audit delays

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