cover
Contact Name
Reza Widhar Pahlevi
Contact Email
rezawidharp@gmail.com
Phone
+62817276108
Journal Mail Official
jcob.feucy@gmail.com
Editorial Address
Jl. Perintis Kemerdekaan Jl. Gambiran, Pandeyan, Kec. Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55161
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Journal Competency of Business
ISSN : 28072650     EISSN : 27771156     DOI : https://doi.org/10.47200/jcob.v5i02
Journal Competency of Business is a peer-reviewed journal published twice a year (July and December) by the Management Study Program at Universitas Cokroaminoto Yogyakarta. Journal Competency of Business discusses management and business broadly and its applications, especially for research relevant to management practices (finance, marketing, operations and human resources) and developing business strategies. It includes the study of how work is done (descriptive) and / or should be done (normative) in various organizational forms, whether in for-profit or non-profit companies, private or public sector institutions, or formal or informal social networks. Topics covered include, but are not limited to: 1. Business & Management Strategy 2. Corporate Governance & Corporate Social Responsibility 3. Entrepreneurship 4. Leadership & Strategy Negotiation 5. Strategic Finance & Investment Management 6. Marketing Management and Market ResearchComputing & Technology Management 7. Innovation & Knowledge-Based Management 8. Islamic Business & Entrepreneurship 9. Operations and Production Management 10. Banking and banking products
Articles 172 Documents
FAKTOR YANG MEMPENGARUHI PENGGUNAAN QRIS PADA UMKM RETAIL DI KEBUMEN, JAWA TENGAH Tegar Tresmanta; Reza Widhar Pahlevi
Journal Competency of Business Vol. 10 No. 1 (2026): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v10i1.3872

Abstract

The development of digital payment systems has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adopt the Quick Response Code Indonesian Standard (QRIS) as an alternative non-cash payment method. However, QRIS usage among MSMEs is influenced by various factors related to technology acceptance. This study aims to analyze the effects of perceived cost, social influence, perceived ease of use, perceived usefulness, and attitude toward using on behavioral intention to use QRIS among retail MSMEs in Kebumen Regency, Central Java. This study employed a quantitative approach with a cross-sectional design. Data were collected through questionnaires from 183 retail MSME owners selected using purposive sampling and analyzed using multiple linear regression with SPSS. The results show that perceived cost, social influence, perceived ease of use, perceived usefulness, and attitude toward using have positive and significant partial effects on behavioral intention to use QRIS. Simultaneously, the five variables also have a significant effect. The model explains 60.6% of the variation in behavioral intention to use QRIS, indicating that these factors play an important role in encouraging QRIS usage among retail MSMEs.
PERAN RASIO KEUANGAN DALAM MENENTUKAN RETURN ON INVESTMENT PADA PERUSAHAAN SEKTOR RETAIL DI INDONESIA Fauzan Yusuf Effendi; Reza Widhar Pahlevi
Journal Competency of Business Vol. 10 No. 1 (2026): Journal Competency of Business
Publisher : Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jcob.v10i1.3882

Abstract

Sektor ritel Indonesia melewati periode 2021–2025 dalam kondisi penuh guncangan, mulai dari pemulihan pascapandemi, pelemahan daya beli masyarakat, hingga perpindahan pola belanja ke kanal digital. Situasi tersebut menuntut kejelasan mengenai rasio keuangan mana yang sesungguhnya menentukan tingkat pengembalian investasi. Penelitian ini bertujuan menguji pengaruh Cash Ratio, Net Profit Margin, Debt to Equity Ratio, dan Total Asset Turnover terhadap Return on Investment pada emiten ritel yang tercatat di Bursa Efek Indonesia. Pendekatan kuantitatif eksplanatori diterapkan menggunakan data sekunder laporan keuangan delapan perusahaan yang dipilih melalui purposive sampling, sehingga diperoleh 38 observasi yang dianalisis dengan regresi linear berganda beserta rangkaian uji asumsi klasik. Hasil pengujian memperlihatkan keempat rasio secara serentak mampu menjelaskan 93,4% pergerakan pengembalian investasi. Secara parsial, margin laba bersih berpengaruh positif sekaligus paling dominan, rasio kas berpengaruh negatif, perputaran aset berpengaruh negatif di luar dugaan, sedangkan struktur utang tidak berpengaruh signifikan. Temuan ini menegaskan bahwa mutu margin jauh lebih menentukan daripada kecepatan perputaran penjualan. Manajemen ritel disarankan menghindari penumpukan kas menganggur serta mengendalikan strategi obral agar profitabilitas tidak tergerus.