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Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy

brainy
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Published by Universitas Pasundan

ISSN : - EISSN : 29624622 DOI : https://doi.org/10.23969/brainy

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ekonomi dan Bisnis (Brainy) adalah jurnal ilmiah dari Fakultas Ekonomi dan Bisnis, Universitas Pasundan yang memiliki tujuan sebagai media pertukaran informasi untuk mewadahi pemikiran ilmiah para mahasiswa, akademisi, maupun peneliti pada bidang Ilmu Akuntansi, Ekonomi dan Manajemen. Jurnal ini menerbitkan makalah penelitian atau artikel ilmiah teoritis dan empiris kekinian mengikuti isu-isu kontemporer dibidang ekonomi,bisnis dan keuangan yang sedang berkembang.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 63 Documents

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Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Profitabilitas dan Dampaknya Terhadap Nilai Perusahaan Chita Mega Mawarni
Jurnal Riset Mahasiswa Vol 2 No 1 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

This study aims to provide an overview of the profitability and corporate value of companies in the property and real estate sub-sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period and to determine the effect of Corporate Social Responsibility Disclosure (CSR) on profitability and its impact on corporate value. The operationalization of the variables used in this study is the independent variable, namely Corporate Social Responsibility (CSR) Disclosure, intervening variables, namely Profitability and the dependent variable, which is Company Value. The research method used is descriptive and verification methods. The sampling technique used in this study is non probability sampling with a purposive sampling method. The population of this study amounted to 60 companies and a sample of 6 companies. Analysis of statistical data used in this study uses path analysis. Statistical test results show that the disclosure of Corporate Social Responsibility (CSR) has a significant effect on profitability and firm value. Disclosure of Corporate Social Responsibility (CSR) affects profitability. Profitability has a significant effect on firm value. Disclosure of Corporate Social Responsibility (CSR) affects the value of the company and Disclosure of Corporate Social Responsibility (CSR) affect the value of the company through profitability.

Dampak Subsidi Pendidikan BOS dan KIP Pada Pengeluaran Rumah Tangga Miskin dan Rumah Tangga non Miskin di Wilayah Bandung Timur Yuanisa Mulia Hendriyani; H.R.Abdul Maqin
Jurnal Riset Mahasiswa Vol 2 No 1 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

This study aims to determine and analyze the impact of the education subsidy program on household expenditures for the poor and non-poor households in Babakan Sari Village, Kiaracondong District, East Bandung. The aspects analyzed are differences in people's income, food and non-food expenditures, education subsidies, education expenditures, and education subsidies to food and non-food expenditures, in the poor and non-poor communities. This study uses a primary quantitative data analysis method, from the data processing shows that there are differences in the results of expenditures for poor households with non-poor household expenditures. Through this research, it is hoped that the poor can improve the quality of their education because education has a very important role in the development of a country. For non-poor people, they should care about education by provide financial assistance to schools for the advancement of education.

Pengaruh Lokasi dan Promosi Penjualan Terhadap Keputusan Pembelian Tintin Aininda; Yudhi Koesworodjati
Jurnal Riset Mahasiswa Vol 2 No 1 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

The culinary industry is an industry that has experienced the most significant development in the city of Bandung, where its development is marked by the number of actors trying the culinary business. The growing culinary business makes business actors in this field have to be able to adjust to what consumers want and need in order to make purchases of company products. Location is a factor that determines the success of a business because location is an important factor in determining consumer behavior. In addition to location, sales promotions can also attract new customers, encourage new customers to buy more, give gifts or rewards to existing customers, and prevent consumers from going to other products or services. This study aims to determine the effect of location and sales promotion on purchasing decisions (a survey of consumers at Aditi Coffee House Bandung) simultaneously or partially. The research method used is descriptive and verification method with a total sample of 90 respondents. The data analysis method used is multiple linear regression analysis, multiple correlation and coefficient of determination.

Pengaruh Konservatisme Akuntansi dan Mekanisme Corporate Governance Terhadap Penghindaran Pajak Gita Gustiani Erawadi; Dadan Soekardan
Jurnal Riset Mahasiswa Vol 2 No 1 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

This study aims to determine the magnitude of the influence of Accounting Conservatism and Corporate Governance Mechanisms (Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Quality and Audit Committee) on Tax Avoidance. The unit of analysis used in this study is a plantation company listed on the Indonesia Stock Exchange in the period 2014-2018. The method used in this research is descriptive and associative method. This study uses secondary data in the form of annual financial reports and annual reports obtained from the company's official website. The sampling technique used in this research is purposive sampling. In this study a population of 18 companies and a sample of 11 companies listed on the Indonesia Stock Exchange. The results of this study indicate that accounting conservatism has no significant effect on tax avoidance. Institutional Ownership has no significant effect on Tax Avoidance. Managerial Ownership has no significant effect on Tax Avoidance. The Board of Independent Commissioners has a significant effect on Tax Avoidance. Audit Quality has no significant effect on Tax Avoidance. The Audit Committee has a significant effect on Tax Avoidance. Corporate Governance Mechanism.

Pengaruh Motivasi Kerja Sistem Informasi Akuntansi dan Etos Kerja Islami Terhadap Kinerja Karyawan Nenden Humairoh; Dadan Soekardan
Jurnal Riset Mahasiswa Vol 2 No 1 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

This study aims to determine the effect of accounting information systems on work motivation and Islamic work ethic on employee performance. The population used is Islamic banking companies in the city of Bandung as many as 4 Islamic banks. The method used in this research is descriptive and associative methods with a survey approach and using primary data. The statistical analysis used in this study is multiple linear regression analysis, correlation, hypothesis testing using t- test and f-test and analysis of the coefficient of determination with the help of the IBM SPSS Statistical Version 20 program. Based on the results of research conducted can be known the effect of accounting information systems work motivation and Islamic work ethic on employee performance.

Implementasi Total Quality Management (TQM) Dalam Upaya Meningkatkan Kinerja Karyawan di Cv Idola Indonesia Bandung Monny Apriana Sismawati; Dewi Yuliati Indah
Jurnal Riset Mahasiswa Vol 2 No 1 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

This research is motivated by the very tight competitive conditions in the manufacturing industry, where management is required to use a good management system and can be used as a tool to improve employee performance. The purpose of this study was to determine the application of TQM, TQM constraints, and employee performance in CV Idola Indonesia and to determine the effect of TQM implementation in improving employee performance at CV Idola Indonesia. This study uses a descriptive qualitative research approach. This research was conducted at CV Idola Indonesia Bandung. The research informants were the main director, general manager, and employees. The data collection techniques used were observation, interviews, documentation, and literature study. The results of the study can be concluded as follows: (1) The application of TQM in CV Idola Indonesia Bandung consists of five TQM elements which include: focus on customers, obsession with quality, long-term commitment, teamwork, and employee involvement and empowerment. (2) Constraints in the application of TQM at CV Idola Indonesia are differences in attitudes and thoughts between employees. (3) Employee performance at CV Idola Indonesia is seen from the indicators of quality, quantity, timeliness, effectiveness, independence, and work commitment. (4) Employee performance at CV Idola Indonesia increased thanks to the implementation of TQM.

Komitmen Organisasi dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan Pada PT. Pos Indonesia (Persero) Kantor Cabang Asia Afrika Bandung Susan; Dewi Yuliati Indah
Jurnal Riset Mahasiswa Vol 2 No 1 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

This study aims to determine the effect of Organizational Commitment and Work Motivation either partially or simultaneously on Job Satisfaction at PT. Pos Indonesia Bandung. This research is a causal associative study using a quantitative approach. The subjects of this study were employees of PT. Pos Indonesia Bandung, totaling 102 employees. The data were collected using questionnaires and interviews, the sampling technique was purposive sampling, while the data analysis was carried out using multiple linear regression analysis. The results showed that the motivation variable was more dominant, because the partial effect on organizational commitment was 29.4% while motivation was 41.4%. Based on the results of the analysis of the coefficient of determination explaining the relationship between motivation and job satisfaction, the result is 41.4% and this shows that partially motivation has a direct effect on job satisfaction and motivation has a greater influence, meaning that PT.Pos employee morale is high.

Analisis Faktor – Faktor Yang Mempengaruhi Jumlah Pembelian Pakaian Bekas di Pasar Gedebage Kota Bandung Lukman Nul Hakim; Lella N.Q.Irwan
Jurnal Riset Mahasiswa Vol 2 No 1 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

This study aims to examine the factors that affect the total purchase of second-hand clothes by consumers in Gedebage Market, Bandung City. Factors examined in this study are price, income, product diversity, and product quality as independent variables. And the total purchase as a dependent variable. The method is an explanatory method. The population in this study are consumers who buy or have bought second-hand clothes in the Gedebage Market, Bandung City. Sampling technique using the technique of Purposive Sampling, the sample in this study amounted to 60 respondents. The results of this study indicate that the part of the variable price, income, and product diversity have a positive and significant effect on the total purchases of second-hand clothes by consumers in the Gedebage market, whereas product quality has no effect significant. The simultan of price, income, product variety, and product quality has a positive and significant effect on the total purchases of second-hand clothes by consumers in the Gedebage market amounted to 62%.

Pengaruh Kecerdasan Intelektual dan Kecerdasan Emosional Terhadap Kinerja Karyawan di PT.Pos Indonesia Kantor Pusat Cilaki Bandung Ismiralda Beben; Heru Setiawan
Jurnal Riset Mahasiswa Vol 2 No 2 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

The research objective was to analyze the influence of intellectual intelligence and emotional intelligence on employee performance. The research method used is quantitative with research samples are employees at PT. Pos Indonesia Kantor Pusat Cilaki Bandung. The research instrument used was a questionnaire through a test instrument in the form of validity and reliability tests. The data analysis method used is descriptive analysis and verification analysis.

Pengaruh Beban Pajak Tangguhan Terhadap Manajemen Laba Rudi Setiadi; Bardjo Sugeng
Jurnal Riset Mahasiswa Vol 2 No 2 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

This study aims to determine the effect of deferred tax expense on earnings management. The population of companies used in this study are food and beverage companies listed on the Indonesia Stock Exchange from 2014-2018. The sample research technique used purposive sampling which resulted in 8 samples of companies. The analytical technique used in this study is the classical assumption test, normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, hypothesis testing, descriptive analysis, associative analysis, correlation analysis, simple regression analysis, and coefficient of determination. Based on the results of the partial study, it shows that deferred tax expense has a significant effect on earnings management with a contribution of 19.3%.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Glen Lazwardi Qurba

Contact Email
glenlazwardi@unpas.ac.id

Phone
+6285794014850

Journal Mail Official
brainy_feb@unpas.ac.id

Editorial Address
Jl.Tamansari No.6-8, Kota Bandung, Jawa Barat, Indonesia

Location
Kota bandung,

Jawa barat

INDONESIA

Abstract

Abstract

Abstract

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Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Glen Lazwardi Qurba

Contact Email glenlazwardi@unpas.ac.id

Phone +6285794014850

Journal Mail Official brainy_feb@unpas.ac.id

Editorial Address Jl.Tamansari No.6-8, Kota Bandung, Jawa Barat, Indonesia

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Glen Lazwardi Qurba

Contact Email
glenlazwardi@unpas.ac.id

Phone
+6285794014850

Journal Mail Official
brainy_feb@unpas.ac.id

Editorial Address
Jl.Tamansari No.6-8, Kota Bandung, Jawa Barat, Indonesia

Location
Kota bandung,

Jawa barat

INDONESIA