cover
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
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Published by Universitas Pasundan
ISSN : -     EISSN : 29624622     DOI : https://doi.org/10.23969/brainy
Core Subject : Economy,
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.
Articles 63 Documents
Pengaruh Akuntabilitas Publik dan Transparansi Terhadap Kualitas Laporan Keuangan Arini Kurniawati; Dadang Sadeli
Jurnal Riset Mahasiswa Vol 2 No 2 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.478 KB) | DOI: 10.23969/brainy.v2i2.41

Abstract

The purpose of this study is to determine the effect of public accountability and transparency on the quality of financial statements in local government. This research was conducted at the Regional Work Unit in Bandung with a total sample of 30 respondents. The method in this research is survey method with descriptive and verification approach. To find out public accountability and transparency on the quality of financial statements in local government used statistical testing. Statistical test used is to use regression, Pearson correlation coefficient, hypothesis test and coefficient of determination. The results of this research also shows that simultaneously public accountability and transparency affect the quality of financial statements of 51.5% while the rest of 48.5% is the influence of other factors outside the three independent variables such as government accounting standards. Good coorperate governance, Internal control system
Pengaruh Personal dan Lingkungan Fisik Terhadap Kepuasan Pelanggan Café Waroeng Steak and Shake 3 Muhammad Ihsan Naufal
Jurnal Riset Mahasiswa Vol 2 No 2 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.42 KB) | DOI: 10.23969/brainy.v2i2.42

Abstract

This study aims to examine the effect of personal and physical environment resources on customer satisfaction in Waroeng Steak and Shake Bandung, both simultaneously and partially. This research uses descriptive and verification research methods. This research takes place in Waroeng Steak and Shake Bandung, where the number of café visitors is smaller than the number of other café visitors. The number of complaints of café visitors during 2018 was 109 complaints. From the results of this study, it can be concluded that the magnitude of the simultaneous influence of personal and the physical environment on customer satisfaction is 52.4%. The magnitude of the effect of partial personal on customer satisfaction by 17%, while the effect of partial physical environment on customer satisfaction by 38%.
Pengaruh Kepemimpinan, Kecerdasan Emosional dan Kompetensi Terhadap Kinerja Karyawan Hafidz Naufal Garnita
Jurnal Riset Mahasiswa Vol 2 No 2 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.974 KB) | DOI: 10.23969/brainy.v2i2.43

Abstract

This research was conducted based on the phenomenon that occurred that the Badan Pengelolaan Pendapatan Daerah (BPPD) of Bandung City was still not maximal in implementing leadership, emotional intelligence and competencies that could affect employee performance. The research method used in this research is descriptive and verification research methods with a total sample of 66 respondents. Testing research instruments using validity and reliability tests. The data analysis method used is path analysis, multiple correlation and the coefficient of determination. The results of this study indicate that there is a positive and significant influence between leadership, emotional intelligence and competence on employee performance of the employees of Badan Pengelolaan Pendapatan Daerah (BPPD) either simultaneously or partially. Based on the analysis of the coefficient of determination simultaneously leadership, emotional intelligence and competence have a positive and significant effect on employee performance by 86.8%. Partially, leadership has an effect on performance by 25.23%, emotional intelligence on performance is 26.82% and competence on employee performance is 34.73%.
Analisis Pengaruh Program Keluarga Harapan (PKH) Terhadap Penanggulangan Kemiskinan di Kecamatan Balubur Limbangan Kabupaten Garut Rikna Auliah; Thresna Irijanto
Jurnal Riset Mahasiswa Vol 2 No 2 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.246 KB) | DOI: 10.23969/brainy.v2i2.44

Abstract

Family Hope Program (PKH) on Poverty Reduction in Balubur Limbangan, Garut Regency. This type of research is quantitative descriptive. The population in this study was PKH participants in Balubur Limbangan District. The number of samples in this study were 95 people. The sampling technique in this study uses stratified random sampling. Data collection technique susing field research (Field Research) consisting of interview sand questionnaires (questionnaire research) and library research. The measurement scale uses a likert scale. In the analysis of data using a simple linear regression test using the E-views 10 program. The research program through the distribution of question naires using descriptive analysis illustrates the general Family program in Balubur Limbangan, Garut Regency, which has been running well. This can be seen from every implementation process that runs smoothly. From the results of research on the influence of the Family Hope Program (PKH) on poverty reduction based on the educational aspect which has an important meaning on reducing the poverty level by a percentage of 63.4%, while based on the health aspect has a significant effect on reducing the poverty level with a result of 71.5%.
Impelementasi dan Pengaruh Program Keluarga Harapan (PKH) Pada Tingkat Pendidikan dan Kesehatan Keluarga Sangat Miskin Yusyifa Nurfaridah; Abdul Maqin
Jurnal Riset Mahasiswa Vol 2 No 2 (2021): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.434 KB) | DOI: 10.23969/brainy.v2i2.45

Abstract

Rapid population development can cause many complex problems that occur in society, including poverty. Various efforts have been made by the government to overcome the problem of poverty, one of the efforts made by the government is to issue a Family Hope Program (PKH) for very poor households (RTSM). This study aims to determine the implementation and influence of the family of hope program on the level of education and health in Mandalasari Village. The method used in this research is descriptive quantitative primary data and data collection techniques through interviews, observation and documentation. Results Based on the research, it shows that the influence of the Family Hope Program (PKH) in Mandalasari Village, Cipatat District, West Bandung has a greater influence on the level of education than the level of health. Among other things, the amount of PKH, consumption expenditure, and the number of school children have a partial effect on education. And, there is only one that has a partial effect, namely the number of sick days on health. The processed results show that the variables used have a simultaneous effect on education and health. It is hoped that through this research the government and the public can understand more about education and health for the poor which will ultimately break the chain of poverty in the long term.
Pengaruh Pengungkapan Corporate Social Responsibility dan Manajemen Laba Terhadap Agresivitas Pajak Dea Herfiana; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.623 KB) | DOI: 10.23969/brainy.v2i2.46

Abstract

This study aims to test and analyze empirically the effect of Corporate Social Responsibility Disclosure and Earnings Management on Tax Aggressiveness in Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The factors tested in this study are Disclosure of Corporate Social Responsibility, Earnings Management and Tax Aggressiveness. The method used in this research is descriptive method and verification method. This study uses secondary data obtained from the website www.idx.co.id. The sample used in this study was using purposive sampling technique, so that the sample used in this study amounted to 5 (five) Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange period 2014-2018. Testing research hypotheses using world test statistics (partial). The statistical analysis process uses SPSS 26 for windows. To determine the effect of Corporate Social Responsibility Disclosure and Earnings Management on Tax Aggressiveness, simple linear regression analysis, correlation analysis, and coefficient of determination are used. The results of this study indicate the Disclosure of Corporate Social Responsibility affects the Tax Aggressiveness with the percentage of influence of 33.9% and Earnings Management influences the Tax Aggressiveness with the percentage of influence of 20.4%.
Pengaruh Role Ambiguity Dan Burnout Terhadap Kinerja Auditor Internal Mira Oktapia Lisa; Justinia Castellani
Jurnal Riset Mahasiswa Vol 4 No 1 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v4i1.17

Abstract

This study aims to determine the effect of role ambiguity and burnout on performance of internal auditors at the internal auditors of PT. Telekomunikasi Indonesia Tbk. The research approach used in this research is descriptive analysis and verification using primary data. The population in this study are auditors who work at PT. Telekomunikasi Indonesia Tbk. and the number of samples taken as many as 30 auditors. The sampling technique used is non-probability sampling with saturated sampling technique. Statistical analysis used in this study is multiple linear regression, correlation and coefficient of determination. While the hypothesis testing used is the statistical method of t and F tests. Based on the results of the research conducted, it can be seen that the role ambiguity partially has a significant negative effect on the performance of the internal auditor by 62.2%. The burnout variable partially has a significant negative effect on the performance of internal auditors by 21.7%. The variables of role ambiguity and burnout simultaneously have a significant negative effect on the performance of internal auditors by 83.9%, meaning that the lower the role ambiguity and burnout of the internal auditors, the better the performance of internal auditors will be.
Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual Dan Kecerdasan Spiritual Auditor Terhadap Kualitas Audit Panji Sentika; Liza Laila Nurwulan
Jurnal Riset Mahasiswa Vol 4 No 1 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v4i1.47

Abstract

This study aims to determine the magnitude of the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on audit quality at 10 Public Accounting Firms in Bandung City registered with the Indonesian Institute of Certified Public Accountants (IAPI) emotional intelligence, intellectual intelligence and spiritual intelligence as independent variables, audit quality as the dependent variable. The research approach used in this research is descriptive analysis and verification using primary data. The sampling technique used is purposive sampling. From the established criteria, the number of samples taken is 53 auditors. Statistical analysis used in this research is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, t test and f test. Based on the results of research conducted, it can be seen that there is a reciprocal relationship between emotional intelligence and intellectual intelligence of 69.3%, emotional intelligence with spiritual intelligence of 60.5% and intellectual intelligence with spiritual intelligence of 74.2% partially emotional intelligence has a significant effect on audit quality with a contribution of 30.1% intellectual intelligence has a significant effect on audit quality with a contribution of 27.1%. spiritual intelligence has a significant effect on audit quality with a contribution of 30.5% emotional intelligence, intellectual intelligence and spiritual intelligence have a positive effect simultaneously giving an influence of 87.7%. This shows that the better emotional intelligence, intellectual intelligence and spiritual intelligence, the higher the quality of the audit results.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Pada Grabfood Di Layanan Aplikasi Grab Di Kota Bandung Try Oktora Akbar
Jurnal Riset Mahasiswa Vol 4 No 1 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v4i1.51

Abstract

This study to determine how much influence the service quality and price have on customer satisfaction. The research method used is descriptive and verification methods. The descriptive method in this research is used to find out how service quality, price and customer satisfaction at Grabfood in the Grab application service in Bandung City. While the verification method in this study is used to test the truth of the hypothesis in order to determine the effect of service quality on customer satisfaction at Grabfood in the Grab application service in Bandung City. From this research, it is known that the results of multiple regression analysis show that there is an influence between the variables of service quality and price on customer satisfaction which is systematically stated by statistics. The result of multiple correlation analysis shows that the value of R is included in a strong relationship between the variables of service quality, price and customer satisfaction.
Pengaruh Promosi Jabatan Dan Kompetensi Terhadap Kinerja Karyawan Linda Mulia Permatabunda; Heru Setiawan
Jurnal Riset Mahasiswa Vol 4 No 1 (2023): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v4i1.52

Abstract

This study aims to empirically examine the Effect of Position Promotion and Competence on Employee Performance Case Study at PT Bank Tabungan Negara KCU Bandung both simultaneously and partially. This study uses a research method that is descriptive and verification with a sample of 70 respondents. Data collection techniques used were observation, interviews and distributing questionnaires. The data analysis method used is multiple linear regression analysis, multiple correlation analysis, coefficient of determination analysis and hypothesis testing. The results showed that the Promotion of Position, Competence and Employee Performance of PT Bank Tabungan KCU Bandung State can be said to be good, but there are still some that are not good. Position and Competence Promotion has an influence on employee performance, which is 79.1%. The influence of the dominant independent variable is Competence with a coefficient of 71.8%, while the Job Promotion coefficient is 16.4%.