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INDONESIA
Jurnal Sosial Ekonomi Bisnis
Published by Yayasan Literasi Ilmiah Indonesia
ISSN : -     EISSN : 28284852     DOI : 10.55587
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Engineering Environmental Science Social Sciences
Jurnal Sosial Ekonomi Bisnis Berfokus Pada Bidang Manajemen Sumber Daya Manusia, Pemasaran, Keuangan, Operasional, Perbankan, Pasar Modal, Investasi, Stratejik, Akuntansi Manajemen Dan Biaya, Sistem Informasi Akuntansi, Isu-Isu Etika Dalam Akuntansi Dan Pelaporan Keuangan, Akuntansi Sektor Publik, Auditing, Akuntansi Keuangan Syariah, Perpajakan, Tata Kelola Perusahaan, Sistem Informasi, Ekonomi Mikro, Ekonomi Makro, Ekonomi Terapan, Ekonomi Pembangunan, Ekonomi Regional, Ekonomi Moneter, Ekonomi Publik dan topik lain yang relevan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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Kepercayaan Publik, Kualitas Pelayanan Fiskus Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Wajib Pajak Orang Pribadi Di Daerah Bantul) Novi Bergita Paot
Jurnal Sosial Ekonomi Bisnis Vol 2 No 1 (2022): Maret 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v2i1.33

Abstract

Purpose: To prove the effect of Public Trust, Quality of Fiscal Service and Tax Sanctions on Individual Taxpayer Compliance (Case Study of Individual Taxpayers in Bantul Region). Methods: The sample of this research is individual taxpayers registered at KPP Pratama Bantul. The sample was selected by purposive sampling method. The total sample is 180 respondents with the sampling technique of cluster random sampling method. Findings: The findings of this study indicate that public trust has a positive effect on taxpayer compliance. The quality of tax services has a positive effect on individual taxpayer compliance and tax sanctions have a positive effect on individual taxpayer compliance. Novelty: The novelty in this study is that public trust is a determinant of increasing taxpayer compliance in carrying out the obligation to pay and report taxes. This research was conducted to strengthen the results of previous research and existing theories.
Pengaruh Reward Dan Punishment Terhadap Kinerja Karyawan: Pengaruh Reward Dan Punishment Terhadap Kinerja Karyawan Martinus Febryanto Andy Pratama; Wahyu Prabawati Putri Handayani
Jurnal Sosial Ekonomi Bisnis Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v2i2.46

Abstract

The purpose of this study was to examine the significance of the effect of reward and punishment on employee performance at CV Champion Jaya Sejahtera. We used saturated sampling technique for obtaining 52 employees meeting subject from CV Champion Jaya Sejahtera. Multiple linear regression analysis was employed to describe the effect reward and punishment effect on employee performance. T-test shows that the reward has a significant positive effect on the work discipline employees of CV Champion Jaya Sejahtera. While punishment has insignificant positive effect on employee performance variable
Analisa Pengaruh Quality of Work Life dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan Muhammad Giri; Kusuma Chandra Kirana; Didik Subiyanto
Jurnal Sosial Ekonomi Bisnis Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v2i2.56

Abstract

Tujuan: penelitian ini dilakukan untuk mengetahui pengaruh quality of work life (QWL) dan motivasi kerja terhadap kepuasan kerja karyawan pada RSUD Muhammad Zein. Metode: penelitian ini menggunakan metode penelitian kuantitatif, dengan teknik pengumpulan data melalui penyebaran kusioner dan studi pustaka. Jumlah sampel yang diambil dalam penelitian ini adalah 55 orang karyawan RSUD Muhammad Zein. Uji yang digunakan untuk menguji instrumen penelitian adalah uji vaiditas, realiabilitas, uji asumsi klasik, dan uji hipotesis untuk mengetahui hipotesis diterima atau ditolak. Hasil dan Kesimpulan: hasil penelitian ini menunjukkan bahwa 1). Quality of work life memberikan pengaruh positif dan signifikan terhadap kepuasan kerja karyawan di RSUD Muhammad Zein. Sehingga semakin bagus quality of work life  yang diberikan maka akan diiringi dengan meningkatnya kepuasan kerja karyawan 2). Motivasi kerja memberikan pengaruh positif dan signifikan terhdap kepuasan kerja karyawan. hal ini membuktikan bahwa dengan memberikan motivasi kerja yang baik maka akan meningkatkan kepuasan kerja karyawan. 3). Quality of work life (QWL) dan motivasi kerja secara simultan memberikan pengaruh positif terhadap kepusan kerja karyawan di RSUD Muhammad Zein. Hal ini menunjukkan jika quality of work life dan motivasi berjalan dengan baik maka akan diiringi dengan naiknya tingkat kepuasan kerja karyawan.
Analisis Faktor – Faktor Yang Mempengaruhi Likuiditas Bank Di Indonesia Eka Budiyati; Ratih Kusumawardhani
Jurnal Sosial Ekonomi Bisnis Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v2i2.57

Abstract

This study aims to determine the effect of bank size, Non Performing Loan (NPL) and Net Working Capital (NWC) on bank liquidity. The population of this study is the financial statements of banks listed on the Indonesia Stock Exchange. The sample of this study is the financial statements of banks listed on the Indonesia Stock Exchange which experienced losses in the 2016-2020 period. The research method used for the analysis of this research is the multiple linear regression method. The results of the discussion show that the variables of bank size, NPL and NWC together have an effect on bank liquidity. The results of the partial study with the t-test of the variable bank size had a positive and significant effect on bank liquidity with a significance value of 0.023. While the variables NPL and NWC have a negative and insignificant effect with a significance value of 0.124 and 0.249. Adjust R Square value of 0.177 indicates that the bank's liquidity can be 17.7% by the research variable while the rest is explained by other factors outside of this study.
Pengaruh Profitabilitas, Struktur Aktiva, Dan Pertumbuhan Penjualan Terhadap Harga Saham Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun Wiji Astuti; Risal Rinofah; Pristin Primasari
Jurnal Sosial Ekonomi Bisnis Vol 2 No 2 (2022): Juni 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v2i2.63

Abstract

This study aims to determine the effect of profitability, asset structure, and sales growth on stock prices with capital structure as an intervening variable in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesian stock exchange in 2015-2021. The population in this study were 85 manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling method, in order to obtain 58 sample companies with 7 years of observation so that the total sample is 406 data for 7 years. The research data were obtained from sample companies which were downloaded from the Indonesia Stock Exchange website. The data analysis method used in this research is descriptive analysis, classical assumption test, multiple linear regression test, hypothesis testing, determinant coefficient test, and path analysis test (path analysis). Based on the results of data processing through the IBM SPSS Statistic Software that has been analyzed, the results of this study are that profitability has an effect on stock prices. Asset structure has no effect on stock prices. Sales growth has no effect on stock prices. And the results of data processing obtained from path analysis (path analysis), concluded that the capital structure has no effect on profitability, asset structure, and sales growth through the stock price.
The Role of Innovation in Mediating The Effect of Human Capital and Leadership Style on Msme Performance Nila Sermata; Nando Amos
Jurnal Sosial Ekonomi Bisnis Vol 1 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v1i1.309

Abstract

Purpose: This study aims to examine the influence of human capital and leadership style on MSME performance with innovation as a mediating variable among MSMEs in East Nusa Tenggara, Indonesia. Method: This study employs a quantitative approach with an explanatory research design. The sample consists of 175 MSME owners selected using purposive sampling techniques. Data were collected through a structured questionnaire based on a five-point Likert scale. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM), supported by validity, reliability, and hypothesis testing Findings: The results indicate that human capital and leadership style have positive and significant effects on innovation and MSME performance. Innovation also positively affects MSME performance and significantly mediates the relationship between human capital, leadership style, and MSME performance. Among the examined variables, leadership style shows the strongest influence on innovation, while innovation plays an important role in improving organizational performance Novelty: This study contributes to the literature by integrating human capital, leadership style, innovation, and MSME performance into a single empirical framework in the context of MSMEs in East Nusa Tenggara. The study also highlights the strategic role of innovation as a mediating mechanism that strengthens the influence of organizational resources and leadership on business performance
From Communication to Value: The Mediating Role of Perceived Price Value in Local Perfume Purchase Decisions Nelvin Saputra Halim; Rudiansyah
Jurnal Sosial Ekonomi Bisnis Vol 1 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v1i2.444

Abstract

Purpose: This study explains how celebrity endorsement and electronic word of mouth (e-WOM) influence local perfume purchase decisions through perceived price value. Method: The analysis uses 119 complete survey responses. Standardized mediation paths are estimated with HC3 robust inference, while 5,000 bootstrap samples evaluate the indirect effects. Finding: Celebrity endorsement (β = 0.245, p = 0.007) and e-WOM (β = 0.607, p < 0.001) positively predict perceived price value. Perceived price value predicts purchase decision (β = 0.743, p < 0.001). The indirect effects are significant for endorsement (β = 0.182; 95% CI = 0.054–0.319) and e-WOM (β = 0.456; 95% CI = 0.282–0.678), whereas their direct effects become nonsignificant. Novelty: The study develops the promotional model by repositioning price evaluation as a psychological value mechanism rather than a parallel predictor. The findings show that communication affects purchasing mainly when it strengthens consumers’ value-for-money judgment in an uncertain sensory-product setting.
The Delayed Effect oof Esg Risk Score on IDX ESG Leaders Stock Prices Risal Rinofah; Septiana Ika Lestari
Jurnal Sosial Ekonomi Bisnis Vol 1 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v1i1.445

Abstract

Purpose: This study examines whether ESG Risk Score has a delayed relationship with stock prices of IDX ESG Leaders companies. Method: The secondary panel contains 22 companies from 2020–2024. After creating a one-year lag, the effective sample consists of 88 observations. The model uses log closing price, firm size, firm and year fixed effects, and firm-clustered standard errors. Finding: The previous year’s ESG Risk Score has a negative coefficient (β = −0.0237), but it is not significant (p = 0.250; 95% CI = −0.0641 to 0.0167). Contemporaneous, return, and bootstrap tests provide the same conclusion. Lower ESG risk is directionally related to higher valuation, but the evidence is insufficient in this short panel. Novelty: The study changes the design from a same-year ESG–price relationship to ESG(t−1) → price(t), allowing a direct test of delayed ESG information processing in the Indonesian market. This design provides clearer temporal ordering. for interpreting the findings
Do Consumer Voices Outperform Celebrity Influence? Relative Effects of E-Wom, Endorsement, and Price on Local Perfume Purchase Decisions Galuh Mira Saktiana; Rudiansyah
Jurnal Sosial Ekonomi Bisnis Vol 1 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v1i2.446

Abstract

Purpose: This study tests whether consumer-generated electronic word of mouth (e-WOM) has a stronger relationship with local perfume purchase decisions than celebrity endorsement, while controlling for perceived price. Method: The study uses 119 complete survey responses and 19 five-point Likert items. Construct means are analyzed through multiple regression with standardized coefficients and HC3 heteroskedasticity-robust standard errors. A 5,000-replication bootstrap evaluates the difference between the e-WOM and celebrity-endorsement coefficients. Finding: Perceived price is the only significant predictor (β = 0.743, p < 0.001). Celebrity endorsement (β = −0.092, p = 0.353) and e-WOM (β = 0.032, p = 0.794) are not significant after the predictors are considered together. The bootstrapped e-WOM-minus-endorsement contrast is also nonsignificant (95% CI = −0.233 to 0.441). Novelty: Instead of examining promotional variables separately, the study directly compares paid celebrity influence with consumer-generated information for a sensory experience product. The findings challenge the assumption that stronger average e-WOM scores necessarily represent a stronger unique purchasing effect and identify perceived value as the dominant driver.
The Role of Moral Judgment and Corporate Social Responsibility in Shaping Investment Decisions Della Ayu Ningtias; Risal Rinofah
Jurnal Sosial Ekonomi Bisnis Vol 1 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jseb.v1i2.447

Abstract

Purpose: This study examines whether corporate social responsibility (CSR) information and investors’ moral decision-making considerations influence investment decisions in an experimental asset market. It also tests whether expected dividend changes the CSR–investment relationship. Methods: Participants evaluate six fictitious companies—three with strong and three with weak CSR records—using 30 seven-point items representing Multiple Attribute Utility Theory (MAUT), the Theory of Planned Behavior (TPB), and the Issue-Contingent Model (ICM). They subsequently trade the companies’ shares across three sessions in which expected dividend is experimentally varied. Investment behavior is captured by bid–ask decisions and analyzed using OLS models with a CSR × expected-dividend interaction. Novelty: The study integrates rational utility, social-norm, and moral-intensity explanations in one market-based design while separating CSR information from financial payoff signals. Findings: Based on 67 valid participants and 277 recorded transactions, CSR positively affected investment behavior (β = 3.387, p < 0.001), and its interaction with expected dividend was also positive (β = 0.597, p = 0.001). Expected dividend alone was not significant. MAUT showed a positive effect at the 10% level (β = 0.605, p = 0.075), while ICM was positive at the 5% level (β = 0.665, p = 0.043). The CSR model explained 87.9% of the variance, whereas the moral-model equation explained 18.5%. TPB results were not reported in the available statistical chapter.

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