cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Published by Ali Institute of Research and Publication
ISSN : 28283708     EISSN : 28283716     DOI : https://doi.org/10.55537/jreb.v1i01
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 40 Documents
 1   2   3   4 
Analisis Laporan Keuangan Masjid Berbasis ISAK No. 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus 5 Masjid di Kabupaten Simalungun) Nirwana, Nirwana Afiah Hidayati; Hendra Harmain; Nurwani, Nurwani
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1061

Abstract

This research aims to determine the financial records of mosques in Simalungun Regency and implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the presentation of financial reports of non-profit oriented entities. This research uses a descriptive qualitative approach method using primary data sources from direct sources or first parties, in this case mosque administrators, as well as secondary data, namely data in the form of books, notes and other documents related to the research object. The data collection techniques used in this research are observation, interviews and documentation techniques. Based on the results of data analysis, research results showed that the recording of the financial reports of the five mosques was not in accordance with ISAK No. 35 due to the management's limited knowledge of accounting and financial reporting. Therefore must creates an accounting cycle for the financial data obtained from the five mosques using financial data for July 2020, starting from the general journal to the financial report in accordance with ISAK No. 35, which includes the Financial Position Report, Comprehensive Income Report, Report on Changes in Net Assets, Cash Flow Statements, and Notes to Financial Statements. It is hoped that this will be able to assist mosque administrators in recording financial reports in the following period to improve the quality of financial reports so that they comply with ISAK No. 35. Keyword: ISAK No. 35, Non-profit Oriented Entity, Financial Statements
Pengaruh Struktur Kepemilikan, Struktur Aset, dan Kebijakan Dividen Terhadap Kebijakan Hutang dengan Resiko Bisnis Sebagai Variabel Moderasi Umi, Umi Kalsum
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.999

Abstract

  This study aims to determine the effect of ownership structure, asset structure, and dividend policy on debt policy with business risk as a moderating variable in food and beverage companies listed on the Indonesian Stock Exchange in 2020-2022. This study is a descriptive study with a quantitative approach. The population used in this study were all food and beverage companies listed on the the Indonesian Stock Exchange, totaling 18 companies. The sample used in this study was using saturation sampling techniques consisting of 18 companies. This study uses a data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study indicate that the variables of ownership structure, asset structure and business risk can affect debt policy while dividend policy cannot affect debt policy in food and beverage companies listed on the the Indonesian Stock Exchange. Simultaneously, the variables of ownership structure, asset structure, dividend policy and business risk together affect debt policy in food and beverage companies listed on the Indonesian Stock Exchange. Furthermore, moderating testing was carried out with results stating that business risk cannot influence the relationship between ownership structure variables, asset structure, dividend policy and business risk on debt policy in food and beverage companies listed on the the Indonesian Stock Exchange. Keywords: Ownership Structure, Asset Structure, Dividend Policy, Debt Policy, Business Risk
Analisis Pengaruh Ukuran Perusahaan Terhadap Laba Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Lubis, Suandi
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1062

Abstract

The purpose of this study is to determine whether firm size has an effect on the profit of manufacturing companies listed on the Indonesian Stock Exchange. This study consists of firm size variables as independent variables and company profit as dependent variables. The data described are the company’s annual financial reports for the period 2019 to 2024 using purposive sampling of 100 companies. From the results of the study, it is known that company size shows a value on the alpha coefficient of 5% (t-stat = 4.441> 1.667) and prob. 0.000 <0.05. Based on the results of the study, the hypothesis accepted is that firm size has a significant effect on the level of profit in manufacturing companies listed on the Indonesian Stock Exchange for the period 2019-2024. Keywords: Firm Size, Profits
Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan Pada PT ANTAM Tbk Irwandi, Miladatul Husni; Lubis, Nasrul Kahfi; Murni, Mayang
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1067

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure, Firm Size, and Profitability on Firm Value at PT. Antam Tbk. The type of data in this study uses quantitative data with the population in this study being PT Antam Tbk. The sampling technique uses the saturated sampling method. The data collection method comes from the company's historical data, namely financial data that has been audited by the company PT. Antam Tbk which is listed on the IDX in the period 2009-2023. The data analysis method used in this study is multiple linear regression analysis by operating SPSS (Statistical Package for the Social Science) Software. The results of this study indicate that the Corporate Social Responsibility (CSR) disclosure variable has a positive and significant effect on firm value at PT. Antam Tbk, the firm size variable has a positive and significant effect on firm value at PT. Antam Tbk, the profitability variable has a positive and significant effect on rirm value at PT. Antam Tbk, simultaneously Corporate Social Responsibility (CSR) disclosure, firm size, and profitability have a significant effect on firm value at PT. Antam Tbk. Keywords: Corporate Social Responsibility (CSR) Disclosure, Firm Size, Profitability, Firm Value
Optimalisasi Penerapan Alokasi Dana Desa dalam Upaya Meningkatkan Pendapatan Desa Gambus Laut Kab. Batu Bara Aini, Nur; Hasugian, Hotbin
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1120

Abstract

This study aims to determine the program for implementing village fund allocation in increasing village income, as well as optimizing village fund allocation as an effort to increase village income, as well as optimizing village fund allocation as an effort to increase village income. Data collection techniques in this study used interview and documentation techniques. The results of the research that researchers have conducted indicate that the program for implementing village fund allocation in gambus laut village are infrastructure development, natural resource development and financial counseling, community empowerment, monitoring and evaluation and development of the agricultural sector. Optimizing village fund allocation in an effort to increase gambus laut village income is mapping village potential, developing the agricultural and fisheries sector, improving tourism infrastructure, empowering village communities and institutions, collaborating with the private sector, and financial institutions, preparing long-term development, monitoring and evaluation. The optimization of the utilization of village fund allocation in gambus laut has been maximally allocated for the implementation of village government policies in increasing village income and shows that in the planning process, the village government has implemented every rule that has been set. Regarding the improvement of the quality of the utilization of village funds themselves, community contributions are important to control the policies of village authorities so that they show benefits for the entire community. Keyword: Village Fund Allocation Program, Optimization, Village Fund Allocation  
Pengaruh Financial Stress dan Pengelolaan Anggaran Terhadap Perilaku Keuangan Masyarakat dengan Dukungan Sosial Sebagai Variabel Intervening Fadhila, Novi; Elvionita, Nadia
Journal Research of Economic and Bussiness Vol. 4 No. 02 (2025): Juli 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i02.1226

Abstract

Some of the economic problems that are currently rife in Indonesia include unemployment, poverty, prices, profits, inflation, debt, economic systems, political economy, welfare and economic growth, so this study aims to analyze the effect of financial stress and budget management on the financial behavior of the community in West Binjai, with social support as an intervening variable. The research is motivated by the phenomenon of low financial awareness, high levels of financial stress, and lack of social support in financial decision-making among the community. A quantitative associativecausal approach was employed, with data collected through questionnaires distributed to 100 respondents residing in West Binjai. Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of SmartPLS software. The results indicate that both financial stress and budget management significantly influence financial behavior, directly and indirectly through social support as an intervening variable. Social support was found to strengthen the influence of both independent variables on financial behavior. This research provides theoretical contributions to the development of personal financial management literature and practical implications for local communities and governments in improving financial literacy and well-being. Keywords: Financial Stress, Budget Management, Financial Behavior, Social Support
Analisis Pengaruh Information Quality Terhadap Re-Purchase Intention Rudi
Journal Research of Economic and Bussiness Vol. 4 No. 02 (2025): Juli 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i02.1234

Abstract

This study was conducted to explore the influence of information quality on repurchase intention on the Traveloka app. The data collection method used was a questionnaire. The sample selection procedure used non-probability sampling and purposive sampling by distributing questionnaires to respondents. Based on the results of the data analysis, it shows that the information quality variable has a significant impact on repurchase intention on the Traveloka app. The research findings explain that repurchase intention can be increased by improving information quality, which is a determining factor in successfully increasing repurchase intention
Analisis Strategi Digital Marketing Untuk Meningkatkan Penjualan Polis Asuransi Syariah Herry
Journal Research of Economic and Bussiness Vol. 4 No. 02 (2025): Juli 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i02.1247

Abstract

This study examines how the implementation of Search Engine Optimization (SEO) can drive increased sales of sharia insurance policies at Prudential. The purpose of this study is to understand how SEO strategies can be used as an element of digital marketing to boost sales of sharia insurance policies offered by Prudential. The method used in this study is qualitative with a SWOT case analysis approach, to identify potential strengths, weaknesses, opportunities, and threats. The findings of the study indicate that a well-implemented SEO strategy can be a highly effective digital marketing tool for increasing sharia insurance sales. While there are challenges such as a lack of understanding of SEO and technical complexity, there are significant opportunities such as the increasing number of internet users and the growing demand for sharia insurance that can be utilized
Analisis Transparansi dan Akuntabilitas dalam Pengelolaan Dana Zakat, Infaq, dan Shadaqah (ZIS) Pada LAZISNU Kota Medan Aritonang, Solahuddin; Nasution, Yenni Samri Juliati; Nurwani, Nurwani
Journal Research of Economic and Bussiness Vol. 4 No. 02 (2025): Juli 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i02.1253

Abstract

This study aims to analyze transparency and accountability in the management of Zakat, Infaq, and Shadaqah (ZIS) funds at LAZISNU Medan City. The background of this study is the gap between the potential for large ZIS funds and the realization of revenues that are far below expectations, as well as the lack of public trust due to limited available information. Another problem found is the suboptimal management of funds, especially in aspects of financial reporting and publication of activities that have not been digitally integrated, making it difficult for the public to access. This type of research uses qualitative research with a descriptive approach, namely analyzing and classifying, investigating with survey techniques, interviews, and observations to review documents originating from sources. The results show that LAZISNU Medan City faces challenges in providing information that is easily accessible to the public, such as the lack of use of digital media to publish financial reports and activities, and the lack of an official website as a place to distribute information. In addition, constraints on human resources and information system management also affect the effectiveness of this institution's transparency and accountability. This study emphasizes the importance of strengthening policies, training, and improving technological infrastructure to support better management practices. This study can contribute to improving the governance of ZIS funds in zakat collection institutions. Keywords: Transparency, Accountability, ZIS Fund Management
Pengaruh Modal Kerja, Literasi Keuangan, Terhadap Kinerja UMKM Di Kota Medan Lubis, Putri Amalia
Journal Research of Economic and Bussiness Vol. 4 No. 02 (2025): Juli 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i02.1254

Abstract

This study aims to explore the impact of the implementation of working capital, and financial literacy on the performance of MSMEs in Medan City. The method applied in this study is quantitative, with data obtained through questionnaires and measured using a Likert scale. The sample discussed in this study is all medium-sized MSMEs in Medan City, a purposive sampling technique was used to select samples based on certain criteria, with calculations using the Slovin method, resulting in 99 respondents from MSMEs in the service, culinary, and goods sectors. Data analysis was carried out using multiple linear regression with the help of the SPSS 23 application. The findings of this study indicate that the implementation of the working capital has a significant effect on MSME performance, while financial literacy has a positive and significant impact on MSME performance. Finally, simultaneous analysis shows that the implementation of the working capital, and financial literacy together have a positive and significant effect on MSME performance.

Page 4 of 4 | Total Record : 40

 1   2   3   4 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 02 (2025): Juli 2025 Vol. 4 No. 01 (2025): Januari 2025 Vol. 3 No. 02 (2024): Juli 2024 Vol. 3 No. 01 (2024): Januari 2024 Vol. 2 No. 02 (2023): Juli 2023 Vol. 2 No. 01 (2023): Januari 2023 Vol. 1 No. 02 (2022): Juli 2022 Vol. 1 No. 01 (2022): Januari 2022