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Contact Name
Nuri Aslami
Contact Email
nuriaslami@uinsu.ac.id
Phone
+6285361707176
Journal Mail Official
journaljreb@gmail.com
Editorial Address
Jl Pukat Banting IV NO 41 Medan Kecamatan Medan Tembung Kode Pos 20224
Location
Kota medan,
Sumatera utara
INDONESIA
Journal Research of Economics and Bussiness
ISSN : 28283708     EISSN : 28283716     DOI : https://doi.org/10.55537/jreb.v1i01
Focus J-Reb : Journal- Research of Economic and Bussiness covers in detail a large number of topics related to Economics and Bussiness, comprising the latest empirical studies, country-specific studies, policy evaluations on economics and bussiness. This journal provides a forum for scientific exchange for academicians, practitioners, keen observers, and independent researchers, by publishing high-quality theoretical, empirical, and policy contributions. Scope Microeconomics Macroeconomics Monetary Economics Development Economics International Economics Public and Fiscal Economics Human Resource Management Natural Resource Management Marketing Management Quality Management System Digital Economy Entrepreneur Finance Accounting Banking System Capital Market and Commodities Insurance and Reinsurance Financial Technology Financial Market Finance Strategy Financial Planning Social Fund and Crowdfunding corporate finance Investment Strategy Tax
Articles 5 Documents
Search results for , issue "Vol. 2 No. 02 (2023): Juli 2023" : 5 Documents clear
Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Goods Consumer yang Terdaftar di BEI) Aditya Gede Pratama; Nasution, Yenni Samri Juliati; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.530

Abstract

This study aims to determine the effect of profit management on firm value with corporate governance as a moderating variable (a case study of consumer goods companies listed on the IDX for the 2018-2020 period). This study uses a quantitative method and an associative approach. The sample presentation technique uses purposive sampling with a data population of 61 companies which then becomes the sample of 14 companies for the 2018-2020 period. data collection techniques use documentation. Data analysis techniques using simple linear regression, moderation regression and hypothesis testing. The results of this study indicate that earnings management has an insignificant effect on firm value. Meanwhile, good corporate governance can to moderate the relationship between earnings management and firm value.
Pengaruh Inflasi dan Kurs Terhadap Dana Pihak Ketiga (DPK) Bank Syariah Bukopin Zulfa Eliza; Iskandar; Sarah
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.626

Abstract

This study aims to analyze the effect of inflation and exchange rates on the Bukopin Syariah Bank Funds. The source of data in this study is the financial statements of Bank Syariah Bukopin,the exchange rate and inflation data of Bank Indonesia in 2013-1018. The data was obtained from literature study, documentation and archive data trough the Bukopin Bank Islamic financial report websitevin the from Third Party Funds, and Bank Indonesian publication data in the from of exchange rates and interest rates and Central Statistics Agency data in the from of inflation. The type of reseach is quantitative research. The results of this study indicate that the inflation variable has a negatife and not significant effect on Bank syariah bukopin’s third party funds. The exchange rates variable has a negatife and not significant effect on Bank Syariah Bukopin’s third party funds.
Analisis Pengaruh Hasil Investasi Terhadap Laba Perusahaan Asuransi Jiwa Syariah di Indonesia Tab, Hendra
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.653

Abstract

This study aims to determine the effect of investment returns on profits of Islamic life insurance companies in Indonesia. This study consists of the investment return variable as the independent variable and company profit as the dependent variable. The data analyzed are the company's annual financial statements for the period 2017 to 2022. The results showed that investment returns show a value at an alpha coefficient of 5% (t-stat = 2.498 > 1.667) and prob. 0.015 <0.05. So based on the research results show that the hypothesis is accepted, namely investment results have a significant effect on net income at PT. Sharia Life Insurance Period 2017-2022.
Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah (BAPPEDA) Provinsi Aceh A. Chalil Gibran; Batubara, Chuzaimah; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.677

Abstract

This research aims to determine the extent of shopping compatibility at Bappeda of Aceh Province during 2017-2021 based on analysis of direct and indirect expenditure growth at Bappeda of Aceh Province during 2017-2021. This research method used is descriptive quantitative with data collection techniques through documentation. The subjects of this study are the parties involved in the research that is the Head of Finance Section of the Bappeda Aceh Province. The object of this study is the Financial Performance of Bappeda Aceh Province by looking at the Budget Realization Report (LRA) for five fiscal years during 2017-2021. The result of the study indicate that the compatibility of direct and indirect spending during 2017-2021 is categorized as good. This is because the percentage of direct compatibility during 2017-2021 is greater than the percentage of indirect spending. The biggest decrease in testing direct spending on total spending is in 2019 which is 61%. The lowest percentage in the indirect analysis of total spending is in 2021, which is 34%. The growth of spending with the fiscal years during 2017-2021 is positive or negative. The results of the analysis on the growth of spending in 2017-2018 was positive of 12%.  Furthermore, in 2018-2019 it was negative of -3%, in 2019-2020 it was positive of 3%, and in 2020-2021 it was positive of 1%.
Pelaksanaan Akad Pembiayaan Murabahah Pada Perbankan Syariah yang Terdaftar di Bursa Efek Indonesia Waruwu, Noviza Asni
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.695

Abstract

The aim of this research is to analyze the recognition and measurement, presentation and disclosure of murabahah financing transactions based on PSAK 102 murabahah financing at PT. Bank BTPN Syariah Tbk. The research approach used is a qualitative approach with descriptive methods. The research location taken by the author was at PT. Bank BTPN Syariah Tbk. The data used by researchers is secondary data, which collects data through documentation and literature. This research compares the results of the annual report published by PT. Bank BTPN Syariah Tbk with PSAK 102 concerning murabahah financing. The research results show that the recognition and measurement of murabahah income at PT. Bank BTPN Syariah Tbk, murabahah financing consists of recording acquired assets, recognition and measurement of murabahah profits that are not in accordance with the implementation of PSAK 102, and recognition and measurement of receivables regarding murabahah accounting in practice for murabahah financing carried out by PT. Bank BTPN Syariah is in accordance with PSAK 102 concerning murabahah accounting as a guideline.

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