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Benefit : Journal of Bussiness, Economics, and Finance
Published by Yayasan Almahmudi Bin Dahlan
ISSN : -     EISSN : 2986545X     DOI : https://doi.org/10.37985
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Benefit: Journal of Business, Economics, and Finance aims to facilitate and promote the inquiry into and dissemination of research results on business, economy, and finance fields. The scope of our Journal Includes: Business Management, Business Economics, Digital Business, Public Economics, Industrial Economics, Development Economics, Sharia Economics, Economic Education, Financial Accounting, Cost Accounting, Auditing, Managerial Accounting, Accounting Information Systems, Economics Education and Learning.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 218 Documents
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Pengaruh Company Size, Proporsi Komisaris Independen Dan Thin Capitalization Terhadap Tax Aggressive Wibowo, Ananda Reneisha Putri; Ridwan, Muhammad
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1397

Abstract

This study aims to analyze and test the influence of Company Size, the Proportion of Independent Commissioners, and Thin Capitalization on Tax Aggressiveness. This study uses a quantitative approach, using secondary data obtained from the financial reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sampling technique used purposive sampling, resulting in 16 companies meeting the criteria, with a total of 80 observations over five years. Data analysis was conducted using descriptive statistics, panel data regression model selection, and hypothesis testing using EViews 12 software. The results indicate that simultaneously, the variables Company Size (X1), the Proportion of Independent Commissioners (X2), and Thin Capitalization (X3) significantly influence Tax Aggressiveness (Y). However, partially, only the Proportion of Independent Commissioners (X2) and Thin Capitalization (X3) significantly influence Tax Aggressiveness, while Company Size (X1) has no significant effect. The results of the coefficient of determination test indicate an adjusted R-squared value of 0.1671, or 16.71%. This means that the three independent variables in this study are able to explain 16.71% of the dependent variable, Tax Aggressiveness. Meanwhile, the remaining 83.29% is explained by other variables outside this research model.
Pengaruh Brand Image, Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Cat Propan Cabang Palembang Sulaiman, Sulaiman; Helmi, Sulaiman
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1411

Abstract

This study focuses on the analysis of the influence of brand image, product quality, and price on the purchase decision of Propan paint in the Palembang Branch. The basis of this study is the high competition in the paint industry, where the Company must be able to create a solid brand image, product quality, and provide competitive prices to attract consumers. The method applied in this study is a quantitative method using a survey. Data collection was carried out by distributing questionnaires to 100 respondents who were consumers of Propan paint in the Palembang area. To analyze the data, multiple linear regression techniques were used to understand the influence of each independent variable on the dependent variable. The results of the study showed that brand image, product quality, and price had a positive and significant effect on the purchase decision of Propan paint, both partially and simultaneously. Among the three factors, product quality has the greatest impact on purchasing decisions. This finding suggests that companies need to continue to improve product quality and strengthen brand image and pricing strategies in order to maintain and increase consumer purchasing interest.
Pengaruh Word Of Mouth, Kualitas Produk, Dan Kepercayaan Merek Terhadap Keputusan Pembelian Skincare Elbyci Di Klaten Setyaningrum, Liya Cahya; Hargyatni, Titin
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1412

Abstract

This study aims toanalyze the influence of Word Of Mouth, Product Quality, and Brand Trust on Purchasing Decisions for Elbyci skincare products in Klaten. The sample in this research was 95 respondents who were consumers of Elbyci skincare in Klaten.The research method uses quantitative with multiple linear regression analysis. The results of this study indicate that Word Of Mouth has a positive and significant effect on purchasing decisions and Product Quality has a positive and significant effect on Purchasing Decisions, while Brand Trust has a positive effect but is not significant to Purchasing Decisions. The three variables simultaneously have a positive and significant effect on Purchasing Decisions with a contribution of 66.8%. This study provides recommendations for distributors to improve marketing strategies and product quality is usefulto improve product purchasing decisions.
Pengaruh Rasio Kemandirian Daerah, Efektifitas Pendapatan Asli Daerah, dan Pengelolaan Belanja Daerah terhadap Kinerja Keuangan Daerah Pada Pemerintah Kabupaten/Kota di Provinsi Sumatera Selatan Yeyen, Yeyen; Sari, Kartika Rachma; Choiruddin, Choiruddin
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1414

Abstract

This study aims to determine the effect of the Regional Independence Ratio, the Effectiveness of Regional Original Income, and Regional Expenditure Management on Regional Financial Performance in Regency/City Governments in South Sumatra Province. The population used in this study were all Regencies and Cities in South Sumatra Province consisting of 13 Regencies and 4 Cities starting from the 2018 to 2023 Budget Period. This study is a quantitative study using secondary data obtained from the official website of the Audit Board of Indonesia (www.BPK.go.id). This study was analyzed by multiple linear regression using Eviews 12 Software. The results of this study indicate that the Regional Independence Ratio, the Effectiveness of Regional Original Income, and Regional Expenditure Management have an effect on Regional Financial Performance.
Pengaruh Work Life Balance Pengembanga Karir dan Kepuasan Kerja Terhadap Loyalitas Karyawan Pada UD. Trinadi Garmen di Kabupaten Bangli Darmayani, Ni Luh Ika; Sumartana, I Made; Herlambang, Putu Gede Denny
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1425

Abstract

A company's success is directly tied to the dedication and effort of its personnel. The importance of cultivating employee loyalty and holding on to good employees is growing in today's competitive job market. One company or industry that relies on loyal employees is UD. Trinadi Garmen in Bangli Regency. Low levels of loyalty persist among UD. Trinadi Garmen employees. The goal of this study is to look at how UD. Trinadi Garmen in Bangli Regency deals with work-life balance, career growth, and job satisfaction in relation to employee loyalty. A total of 35 individuals from UD. Trinadi Garmen were included in the sample for this quantitative investigation, which utilised saturated samples as its sampling method. For this investigation, SPSS version 25 for Windows was used for data processing. Multiple linear regression analysis, the coefficient of determination test, the F-test, the t-test, the research instrument validity and reliability test, and the classical assumption test are all used in the data analysis process. Employee loyalty is positively and significantly impacted, in part, and simultaneously, by work-life balance, career advancement, and job satisfaction.
Pengaruh Citra Merek Kualitas Pelayanan Dan Kepercayaan Terhadap Loyalitas Pelanggan Pada Konveksi Nuri Collection Di Kabupaten Bangli Widnyana, I Nyoman; Amrita, Nyoman Dwika Ayu; Meryawan, I Wayan
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1426

Abstract

Companies are compelled to innovate in order to sustain consumer loyalty in the face of fiercely competitive market conditions brought about by the ever-increasing speed of corporate development. Several aspects, including trust, service quality, and company image, impact the ability to build good client loyalty. The degree to which trust, service quality, and brand image all have partial and simultaneous effects on consumer loyalty is investigated in this study. Using a purposive sampling technique and a total of ninety consumers, this study compiles quantitative data. This research makes use of SPSS 25.00 for Windows to process the data. Various statistical tests, including t-tests, F-tests, multiple linear regression analysis, tests for coefficient of determination, reliability and validity of research equipment, and testing for classical assumptions are used to process the data. The study's findings show that trust, service quality, and brand image all contribute to consumer loyalty in their own unique ways. Building a positive reputation for the business, providing excellent customer service, and earning the confidence of consumers are all direct ways to increase customer loyalty, which is very important in the convection industry.
Euforia atau Kehati-hatian? Studi Persepsi Gen Z terhadap Pinjaman Online berbasis Fintech di Era Digital Sukasih, Ni Kadek Dewi; Jayantini, Ni Nyoman Meita; Sari, Ni Ketut Ping Purnama; Utami, Ni Putu Meiling
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1427

Abstract

Penelitian ini mengkaji persepsi Generasi Z terhadap penggunaan pinjaman online berbasis fintech di era digital, dengan fokus pada tiga variabel utama: literasi keuangan, kepercayaan terhadap fintech, dan gaya hidup konsumtif. Melalui pendekatan kuantitatif dan analisis regresi, ditemukan bahwa literasi keuangan memiliki pengaruh paling signifikan dalam membentuk persepsi dan keputusan finansial Gen Z. Kepercayaan terhadap platform fintech juga berperan penting, menunjukkan bahwa aspek keamanan dan kredibilitas menjadi pertimbangan utama. Sementara itu, gaya hidup konsumtif turut berkontribusi, namun dampaknya relatif lebih rendah dibanding dua variabel lainnya. Model regresi yang digunakan menunjukkan tingkat prediktabilitas sebesar 47,2%, menandakan kelayakan model dalam menjelaskan fenomena yang diteliti. Temuan ini memberikan implikasi penting bagi pengembangan edukasi keuangan dan strategi pemasaran fintech yang lebih etis dan berkelanjutan.
Persepsi Mahasiswa Tentang Menggunakan Fasilitas Kampus Untuk Mendukung Proses Pembelajaran (Studi Pada Mahasiswa Pendidikan Ekonomi Semester VIII Universitas Bhinneka PGRI) Happy Rudista, Delia Ananda; Suryaningsih, Tutut
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1285

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis persepsi mahasiswa Pendidikan Ekonomi Semester VIII Universitas Bhinneka PGRI mengenai penggunaan fasilitas kampus dalam mendukung proses pembelajaran. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, yang melibatkan pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa memiliki persepsi positif terhadap fasilitas yang disediakan oleh kampus, termasuk ruang kelas yang nyaman, laboratorium yang lengkap, dan perpustakaan dengan koleksi buku yang memadai. Mahasiswa merasa bahwa fasilitas-fasilitas ini sangat membantu dalam meningkatkan kualitas pembelajaran dan memberikan kenyamanan selama proses belajar. Namun, penelitian ini juga mengidentifikasi beberapa kendala yang dihadapi mahasiswa, seperti koneksi internet yang tidak stabil, terutama saat digunakan secara bersamaan oleh banyak mahasiswa, serta kurangnya pemeliharaan pada beberapa fasilitas. Temuan ini diharapkan dapat memberikan wawasan bagi pihak universitas dalam upaya meningkatkan fasilitas kampus agar lebih mendukung keberhasilan akademik mahasiswa secara optimal. Kata Kunci: Persepsi Mahasiswa, Fasilitas Kampus, Pembelajaran, Kepuasan, Pendidikan Ekonomi.
Social Media Marketing Sanny, Annisa; Fahri, Muhammad; Syahri, Raihan Faturrahman
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1333

Abstract

Perkembangan teknologi informasi dan komunikasi telah mendorong kemunculan media sosial sebagai platform utama dalam pemasaran digital melalui Social Media Marketing (SMM). Penelitian ini menggunakan pendekatan kualitatif deskriptif untuk mengkaji pengertian, peran, strategi, dampak, serta tantangan dalam penerapan SMM pada pelaku usaha, khususnya UKM. Hasil penelitian menunjukkan bahwa SMM efektif dalam meningkatkan visibilitas merek dan interaksi konsumen dengan memanfaatkan komunikasi dua arah serta fitur analitik platform sosial. Strategi yang berhasil meliputi konsistensi konten, penggunaan visual menarik, komunikasi persuasif, dan pemanfaatan tren serta fitur interaktif seperti video pendek dan live streaming. Meski demikian, pelaku usaha menghadapi tantangan seperti perubahan algoritma media sosial, keterbatasan sumber daya manusia, dan persaingan konten yang ketat. Untuk mengatasi hambatan tersebut, pelaku usaha menggunakan kolaborasi dengan influencer mikro dan iklan berbayar. Penelitian ini menyimpulkan bahwa SMM merupakan alat pemasaran yang krusial dalam membangun merek yang kuat dan komunitas pelanggan loyal, sekaligus meningkatkan daya saing di pasar digital yang terus berkembang.
Analisis Dampak Isu Kenaikan PPN, Persepsi Keamanan Dan Sistem Pembiayaan Terhadap Minat Pengguna Qris Di Kota Mataram Vebiana, Ildha Ayu Putri; Sriwinarti, Ni Ketut; Ayu, Baiq Dinda Puspita
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1372

Abstract

Pajak merupakan sumber pendapatan negara selain sektor migas dan non-migas, termasuk dari transaksi melalui QRIS. QRIS merupakan standarisasi sistem pembayaran berbasis QR yang dikeluarkan oleh Bank Indonesia bagi seluruh penyelenggara fintech. Penelitian ini merupakan penelitian mix method. Penelitian ini bertujuan untuk menganalisis dan menguji terkait dampak dari isu kenaikan PPN bagi penguna QRIS khususnya pelaku UMKM yang berada di Kota Mataram. Populasi dan sampel dalam penelitian ini adalah 100 responden. Teknik analisis data menggunakan analisis linier berganda, statistic deskriptif, uji asumsi klasik, uji T, uji F, dan uji koefisien determinasi dari jawaban kuesioner serta analisis data kualitatif. Berdasarkan hasil penelitian, diketahui bahwa kenaikan Pajak Pertambahan Nilai (PPN) tidak berdampak terhadap minat pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menggunakan QRIS. Temuan kuantitatif ini diperkuat oleh data kualitatif, yang menunjukkan bahwa pengenaan PPN pada sistem QRIS tidak memengaruhi minat pelaku UMKM untuk mengadopsi QRIS sebagai sistem pembayaran non-tunai dalam kegiatan usahanya. Sebaliknya, persepsi terhadap keamanan berdampak terhadap minat pengguna dalam menggunakan QRIS. Hasil ini didukung oleh data kualitatif, di mana responden menyatakan bahwa sistem keamanan QRIS memberikan rasa aman dan kepuasan selama penggunaan.

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