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 52 Documents
 2   3   4   5   6 
Evaluasi Kinerja Keuangan Berbasis Arus Kas pada PT Perkebunan Nusantara III Siti Aisyah Siregar
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1639

Abstract

This study employs a cash flow-based approach to evaluate the financial performance of PT Perkebunan Nusantara III (Persero), thereby providing an overview of the company's financial condition. The research applies a quantitative descriptive method using annual financial statement data for the 2020–2024 period. The analysis was conducted by calculating several cash flow ratios, including the cash interest coverage ratio, current debt coverage ratio, cash flow to net income ratio, capital expenditure ratio, total debt ratio, and cash flow adequacy ratio. The results indicate that the company has a relatively good capacity to meet interest obligations, maintain earnings quality, and finance investment activities through internal funding sources. However, the company's ability to settle short-term liabilities, total liabilities, and long-term financing needs remains relatively low. These findings suggest that the company needs to improve the management of cash flows generated from operating activities and strengthen its financial structure. Such efforts are essential to support sustainable improvements in the company's liquidity and solvency in the future. Keywords: Performance Evaluation, Financial Performance, Cash Flow, Cash Flow Ratios
Pengaruh Suku Bunga, Nilai Tukar, dan Infrastruktur Terhadap Foreign Direct Investment di Indonesia Lilis Apriliani Lilis; Hilmiatus Sahla
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1676

Abstract

This study aims to analyze the influence of interest rates, exchange rates, and infrastructure on foreign direct investment (FDI) in Indonesia. The data studied in this study are secondary data. This study uses a quantitative research method based on associative approach in the form of time series data for the period 1995-2024 collected from the World Bank and BPS. The population and sample are 30 abservational data. The data analysis technique used the classical assumption test which includes normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Subsequently, multiple linear regression analysis, the hypothesis test and the coefficient of determination test with the Eviews 13 statistical tool. The results of the study indicate that partially the interest rate variable does not have a significant effect on foreign direct investment with a probability score of 0.05589 > 0.05. The exchange rate variable has a significant effect on foreign direct investment with a probability score of 0.0354 < 0.05. The infrastructure variable also has a significant effect on FDI with a probability score of 0.0000 < 0.05. Simultaneously, interest rates, exchange rates, and infrastructure significantly influence FDI with a calculated f value of 67.52277 > Ftable 2.991 and a probability score of 0.000000 < 0.05. The Adjusted R Square score of 0.8731 shows that variations in foreign direct investment can be explained by the variables of interest rates, exchange rates, and infrastructure, namely 87.31%, and the other 12.69% is explained by other aspects outside the study. Keywords: Interest Rates, Exchange Rates, Infrastructure, Foreign Direct Investment
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Isma Wati; Tuti Meutia; Nurliza Lubis
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1695

Abstract

This study aims to analyze the effect of profitability, leverage, and company size on dividend policy in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2024 period. This study uses a quantitative approach. In this study, profitability is measured by the Return on Assets (ROA) ratio, leverage is calculated using the Debt to Equity Ratio (DER), while company size (Size) is determined based on total assets. Dividend policy as the dependent variable is measured through the Dividend Payout Ratio (DPR). The population in this study amounted to 91 energy sector companies listed on the IDX during the study period. The sampling technique applied was purposive sampling, namely a method of selecting samples based on certain criteria that have been determined by the researcher. By using this method, 70 samples were obtained from 10 companies in the energy sector during the observation period. Data analysis in this study includes classical assumption testing and multiple linear regression analysis using the SPSS program. The results of the tests that have been conducted indicate that profitability (ROA), leverage (DER), and company size (Size) either partially or simultaneously have no significant effect on dividend policy in energy sector companies on the IDX. These findings suggest that dividend policy is more influenced by factors outside the research model. Keywords: Dividend Policy, Profitability, Leverage, Firm Size
Pengaruh BI Rate, FED Rate, Utang Luar Negeri, dan Cadangan Devisa Terhadap Nilai Tukar Rupiah di Indonesia Dera Laudy Sari; Hilmiatus Sahla
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1696

Abstract

The main objective of this study is to determine influence of the BI rate, the Fed Rate, foreign debt, and foreign exchange reserves on the rupiah exchange rate in Indonesia both the partially and simultaneously. This study uses a descriptive approach and secondary data, namely data from Bank Indonesia from 2015 to 2025, with a total of 44 data samples, with the entire data population consisting of X1, X2, X3, X4, and Y. Data analysis techniques used EViews 10 with classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination (R2) tests. The partial results show that the BI rate has no significant effect on the exchange rate with a value of 0.057 > 0.05. The Fed Rate has an effect on the rupiah exchange rate with a value of 0.031 < 0.05. Foreign debt has no significant effect on the rupiah exchange rate with a value of 0.1228 > 0.05. Foreign exchange reserves have a significant effect on the rupiah exchange rate, with a value of 0.0233 < 0.05. Meanwhile, the BI rate, the Fed Rate, foreign debt, and foreign exchange reserves simultaneously have a significant effect with a probability value of 0.000000, which is less than 0.05. The coefficient of determination test results, with a value of 0.5975, indicate that the independent variables explain 59.75% of the exchange rate variance, while other factors explain the remaining 41.25%. Keywords: BI Rate, FED Rate, Foreign Debt, Foreign Exchange Reserves, Rupiah Exchange Rate
Determinan Pertumbuhan Laba PT. Sinergi Gula Nusantara MKSO Kebun Sei Semayang Berdasarkan Kinerja Keuangan Lisa Amanda; Seprida Hanum Harahap; Nadia Ika Purnama
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1718

Abstract

Problem in this study is how the determinants of profit growth of PT. Sinergi Gula Nusantara MKSO Kebun Sei Semayang based on the company's financial performance. This study aims to analyze the effect of capital structure, company size, and sales growth on profit growth at PT. Sinergi Gula Nusantara MKSO Kebun Sei Semayang. The research method used is quantitative research. The sampling technique uses saturated sampling, where the entire population is used as a research sample. The sample used is the company's monthly financial reports for the last five years with a total of 60 data samples. The data collection technique is carried out through documentation of the company's financial reports. The data analysis technique used in this study is multiple linear regression analysis using the SPSS program and classical assumption testing, t-test, and F-test. The results of the study indicate that partially the capital structure does not have a significant effect on profit growth, while company size and sales growth have a significant effect on profit growth. Simultaneously, capital structure, company size, and sales growth have a significant effect on profit growth at PT. Sinergi Gula Nusantara MKSO Kebun Sei Semayang. Keywords: Capital Structure, Company Size, Sales Growth, Profit Growth
Analisis Penerapan Joint Cost dalam Pengendalian Biaya Produksi pada UD. Batik Tulis Sido Makmur Sendangagung Paciran Lamongan Agus Wahid Suyoto
Journal Research of Economic and Bussiness Vol. 5 No. 02 (2026): Juli 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i02.1773

Abstract

This study aims to analyze the application of the Joint Cost method in controlling production costs at UD. Batik Tulis Sido Makmur, Sendangagung, Paciran, Lamongan. The research employed a descriptive quantitative approach using secondary data, including production volume reports, raw material costs, direct labor costs, manufacturing overhead costs, and product selling prices for the 2024 period. Data were analyzed using the Joint Cost method with the Relative Sales Value Method to allocate joint costs to each product. The allocated costs were then compared with the company's standard costs to evaluate the effectiveness of production cost control. The results indicate that the application of the Joint Cost method generated lower production costs than the company's standard costs, resulting in favorable cost variances for sarong, jarik, gendong, bed sheet, and tablecloth products. The findings imply that the implementation of the Joint Cost method can assist companies in determining the production cost of each product more accurately and improving the effectiveness of production cost control. Keywords: Joint Cost, Production Cost Control, Joint Costs, Batik Industry, Cost Efficiency
Analisis Penilaian Persediaan Obat-obatan Berdasarkan SAK EMKM Pada Apotek Nanda Medika Sunanto; Kiki Wulan Dari; Dian Ofasari; Tika Handayani; Rahmawati Hasibuan
Journal Research of Economic and Bussiness Vol. 5 No. 01 (2026): Januari 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i01.1515

Abstract

This study aims to determine how the inventory of medicines is assessed using the MPKP cost formula (first entry first out) and the Weighted Average (Average) based on SAK EMKM at the Nanda Medika Pharmacy. Nanda Medika Pharmacy is a business activity that is engaged in trading various kinds of drugs. This research is a quantitative descriptive study, while the subject of this research is Nanda Medika Pharmacy, and the objects of this research are the inventory of Mexon, Dexsa, and Graze drugs. The types of data are primary data and secondary data. Data collection techniques in this study were in the form of observation, questionnaires and interviews. The type of data in the form of primary data and secondary data. The data analysis technique used is calculating drug inventory using the MPKP and Average methods based on SAK EMKM. The results of the analysis of the assessment of 3 types of drug inventory using the MPKP and Average cost formulas based on SAK EMKM at Nanda Medika Pharmacy are based on initial balance, purchase, and sales data. Based on the discussion, it was found that the assessment of drug materials at Nanda Medika Pharmacy had not yet carried out an inventory assessment using both the first-in-first-out (MPKP) method and the weighted average (Average) method and based on the results of the calculation of the cost of goods sold using the first-in-first-out (MPKP) method was lower than using the weighted average (Average) method. This will cause the profit generated from the calculation using the first-in-first-out (MPKP) method to produce a higher profit and ending balance than the weighted average (Average) calculation. Keywords: Inventory, first in first out method (MPKP), Moving Average, SAK EMKM
Manajemen Operasional Pada Perusahaan Asuransi : Strategi Efisiensi Dan Kualitas Pelayanan Farhan A; Ridho Afito
Journal Research of Economic and Bussiness Vol. 5 No. 01 (2026): Januari 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i01.1554

Abstract

This study aims to examine the operational management practices in insurance companies, focusing on business processes, operational efficiency, and service quality. The insurance industry has unique characteristics that require the integration of information technology, risk management, and responsive customer service. Through literature review and qualitative analysis of best practices, this paper identifies the key challenges and strategic solutions in operational management within the sector. The findings suggest that  digitalization, process standardization, and performance measurement are essential elements in enhancing operational effectiveness and customer satisfaction.  Keyword: Operational Management, Insurance Industry, Service Quality, Digital Transformation, Process Efficiency, Customer Experience
Implementasi Prinsip Takaful dalam Asuransi Syariah : Analasis Perspektif Surah Al-Maidah Ayat : 2 Ahmad Farhan; M.Fikri Ariga
Journal Research of Economic and Bussiness Vol. 5 No. 01 (2026): Januari 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i01.1555

Abstract

Takaful, which means mutual protection, serves as a mechanism whereby individuals or groups help each other in the face of unforeseen risks. This verse emphasizes the importance of helping each other in goodness and piety, which is at the core of the takaful concept. In the context of everyday life, this principle encourages individuals to play an active role in the community, support each other, and avoid harmful behavior. Through education and public awareness of takaful products, it is hoped that participation in the system can increase, thereby creating stronger social solidarity. In this journal, we can also see the importance of openness and honesty in every community interaction, so that trust between the community and takaful organizers can be maintained. Keyword : Takaful, Sharia, Society, Islam
Penilaian Kinerja Keuangan Berdasarkan Rasio Arus Kas Isna Ardila
Journal Research of Economic and Bussiness Vol. 5 No. 01 (2026): Januari 2026
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v5i01.1556

Abstract

This study aims to analyze the cash flow performance of PT Unilever Tbk for the 2020-2024 period through cash flow ratios. A Quantitative descriptive method was chosen as the method in this study. PT Unilever Tbk as the object of research and the subject of research is the financial statements of PT Unilever Tbk for the 2020-2024 period. The data taken from the financial statements are secondary data, namely the income statement, statement of financial position, and cash flow statement. The data analysis technique in this study is by calculating the ratio of operating cash flow to current liabilities, cash-based interest coverage ratio, operating cash flow to total debt ratio, operating cash flow to net income ratio, and capital expenditure coverage ratio. The results of the study indicate that cash from operating activities is not yet fully strong enough to meet short-term obligations and tends to weaken at the end of the period, so that the potential for liquidity risk increases. On the other hand, the company’s ability to pay interest from operating cash flows was very strong, and net income continued to be supported by operating cash flows despite a decline at the end of the period. The company was also able to finance capital expenditures from operating cash flows; however, the long-term decline in capital expenditures should be monitored as it may affect asset renewal and future efficiency. Overall, the company remains strong in terms of interest-paying capacity and cash-based earnings quality, but it needs to strengthen operating cash flows and manage liabilities to keep liquidity pressures under control. Keywords: Financial Performance, Operating Cash Flow, Ratio

Page 5 of 6 | Total Record : 52

 2   3   4   5   6 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 02 (2026): Juli 2026 Vol. 5 No. 01 (2026): Januari 2026 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