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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 235 Documents
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Analisis Pengaruh Kualitas Produk, Distribusi dan Harga Terhadap Kepuasan Konsumen Air Sikumbang di Bangkinang Kota Shah An, Khalil; Hasan, Samsurijal; Fithriyana, Rinda; Farhas, Rizqon Jamil; Librianty, Nany
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

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Abstract

Tujuan penelitian ini adalah untuk menguji bagaimana harga, distribusi, dan kualitas produk memengaruhi kepuasan pelanggan. Sembilan puluh responden diberikan kuesioner sebagai bagian dari pendekatan kuantitatif penelitian menggunakan metode survei. Analisis regresi linier berganda, uji validitas, uji reliabilitas, dan uji asumsi klasik digunakan untuk memeriksa data. Dengan nilai signifikansi uji F sebesar 0,000 (<0,05), temuan menunjukkan bahwa variabel kualitas produk, distribusi, dan harga semuanya secara signifikan memengaruhi kepuasan pelanggan secara bersamaan. Dengan nilai t sebesar 3,490 dan tingkat signifikansi 0,001 (<0,05), kualitas produk memiliki dampak yang agak menguntungkan dan signifikan terhadap kepuasan pelanggan. Dengan nilai t sebesar 2,961 dan signifikansi 0,004 (<0,05), distribusi juga menunjukkan pengaruh yang positif dan signifikan. Pada tingkat signifikansi 0,000 (<0,05) dan nilai t sebesar 5,239, harga adalah variabel yang paling signifikan memengaruhi kepuasan pelanggan. Variabel kualitas produk, distribusi, dan harga dapat menjelaskan 79,4% kepuasan konsumen, dengan faktor-faktor lain di luar model penelitian memengaruhi 20,6% sisanya, menurut nilai koefisien determinasi (R²) sebesar 0,794. Untuk meningkatkan kebahagiaan pelanggan, penelitian ini menyoroti pentingnya strategi pemasaran terpadu melalui kualitas produk yang lebih baik, distribusi yang efisien, dan harga yang wajar.
Risk Measurement of Islamic Banking Financing Portfolio in Indonesia Based on Value at Risk Variance–Covariance Germansah, Germansah; Jiblathar, Panji; Mubarak, Fadhlul
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

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Abstract

This research is motivated by the importance of risk measurement of Islamic banking financing portfolios that have different contract characteristics. The purpose of this study is to analyze the risk of the financing portfolio based on the type of contract using the Value at Risk approach based on variance-covariance. The method used is a quantitative approach with data on the time sequence of Islamic banking financing in Indonesia, which is analyzed through the measurement of returns, volatility, and correlations between financings. The findings show that portfolio risk is heterogeneous, with project-based financing showing the highest level of risk, while asset-based financing shows a greater level of stability. Furthermore, it can be seen that interactive relationships can be leveraged to facilitate risk diversification. In conclusion, Value at Risk-based risk measurement is able to provide a more comprehensive picture of potential portfolio losses and support more effective risk management.
Pengaruh Motivasi, Kepemimpinan dan Lingkungan Kerja Terhadap Kinerja Pegawai Sekretariat DPRD Provinsi Sulawesi Selatan Sari, Andi Nila Ratna; Lantara, A.Niniek F.; Gani, Ackhriansyah Ahmad
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

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Abstract

Abstract This study employed a quantitative approach using a survey method. The population of this research consisted of all civil servants at the Secretariat of the Regional House of Representatives (DPRD) of South Sulawesi Province, totaling ninety-four employees. The sampling technique used was Simple Random Sampling, in which each member of the population had an equal opportunity to be selected as a research respondent. Based on this technique, a sample of eighty employees was obtained. Data were collected through the distribution of questionnaires to respondents, while the data analysis technique used was multiple linear regression analysis, preceded by classical assumption tests to ensure the feasibility of the research model. The results of the study indicate that work motivation has a positive and significant effect on employee performance. This finding shows that the higher the level of work motivation possessed by employees, the better the performance produced. Leadership does not show a significant effect on employee performance, indicating that in bureaucratic organizations employee performance tends to be more influenced by formal work systems and clearly defined job responsibilities. Meanwhile, the work environment shows a positive and significant effect on employee performance, meaning that a conducive work environment, in terms of work facilities, comfort, and interpersonal relationships among employees, can enhance the effectiveness and productivity of employee performance. Simultaneously, work motivation, leadership, and the work environment influence employee performance. This indicates that improving employee performance is the result of the interaction between individual psychological factors, managerial factors within the organization, and work environment conditions that support the implementation of employee duties. Therefore, organizations are expected to enhance employee work motivation and create a more conducive work environment in order to support sustainable improvements in employee performance. Keywords: Work Motivation, Leadership, Work Environment, Employee Performance
Model Integratif Antara Emotional Intelligence, Psychological Capital Dimediasi Job Crafting Dalam Meningkatkan Performance Kerja Hybird Di RSUD Kabupaten Sorong Nanulaitta, Yunita Abidin; Basalamah, Salim; Prihatin, Etik
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

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Abstract

This study aims to analyze the integrative model between emotional intelligence and psychological capital, mediated by job crafting, in improving hybrid work performance of employees at Sorong Regency General Hospital. The study sample consisted of 57 employees selected as respondents. This study used a quantitative approach with a survey method, and data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) techniques through the SmartPLS application. The results of the study indicate that emotional intelligence has a positive and significant effect on job crafting. Psychological capital has a positive and significant effect on job crafting. Emotional intelligence has a positive and significant effect on performance. Psychological capital has a positive and significant effect on performance. Job crafting has no significant effect on performance. Job crafting is unable to mediate the influence of emotional intelligence and psychological capital on performance.. Keywords: Emotional Intelligence, Psychological Capital, Job Crafting Performance.
Pengaruh Kebijakan Dividen, Kebijakan Hutang, Keputusan Investasi, Dan Profitabilitas Terhadap Nilai Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Malasari, Nur; Mus, Abdul Rahman; Mahmud, Amir
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

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Abstract

Abstract This study aims to determine the influence of dividend policy, debt policy, investment decisions, and profitability on firm value in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Quantitative research was used. The population in this study consisted of 87 companies, with a sample of 17 food and beverage companies. The sampling technique employed was purposive sampling. SPSS was used for testing. Data analysis utilized multiple linear regression tests, coefficient of determination tests, simultaneous tests, and hypothesis tests. The results of this study indicate that dividend policy, measured by the Dividend Payout Ratio (DPR), has no significant effect; debt policy, measured by the Debt to Asset Ratio (DAR), has no significant effect; investment decisions, measured by the Price Earnings Ratio (PER), have no significant effect; and profitability, measured by the Net Profit Margin (NPM), has a significant effect on firm value, measured by the Price to Book Value (PBV), in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Dividend policy, measured by Dividend Yield, has no significant effect; debt policy, measured by the Total Interest Expense Ratio (TIER), has a significant effect; investment decisions, measured by the Return on Investment (ROI), have a significant effect; and profitability, measured by the Return on Assets (ROA), has a significant effect on firm value, measured by Tobin’s Q, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Dividend policy, measured by Dividend Per Share (DPS), has no significant effect; debt policy, measured by the Debt to Equity Ratio (DER), has no significant effect; investment decisions, measured by the Accounting Rate of Return (ARR), have a significant effect; and profitability, measured by the Return on Equity (ROE), has a significant effect on firm value, measured by Earnings Per Share (EPS), in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. This research contributes academically by strengthening the literature related to Dividend Policy, Debt Policy, Investment Decisions, Profitability, and Firm Value. At the same time, it provides practical implications for investors and companies in enhancing firm value. Keywords: Dividend Policy, Debt Policy, Investment Decisions, Profitability, Firm Value, Food and Beverage Companies.
Pengaruh Current Ratio, Pertumbuhan Penjualan Dan Return On Equity Terhadap Price Book Value Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Reski Nurlia Sari; Mahfudnurnajamuddin Mahfudnurnajamuddin; Amir Mahmud
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): 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.v4i2.1796

Abstract

Abstract This study aims to analyze the effect of Current Ratio, Sales Growth, and Return on Equity on Price Book Value in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange for the 2021-2024 period. The independent variables used in this study are Current Ratio, Sales Growth, and Return on Equity. Meanwhile, the dependent variable is Price Book Value. The sample in this study consisted of 11 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. They were selected based on certain criteria using a purposive sampling method. The analysis used in this study was multiple linear regression, partial t-test, simultaneous t-test (F-test), and determinant test (R²-test) processed using SPSS. The results of this study indicate that the Current Ratio variable has a positive but insignificant effect on Price-to-Book Value in pharmaceutical companies. Sales Growth has a positive but insignificant effect on Price-to-Book Value in pharmaceutical companies. Return on Equity has a positive and significant effect on Price-to-Book Value in pharmaceutical companies. Keywords: Current Ratio, Sales Growth, Return on Equity, Price-to-Book Value
Determinan Tingkat Kemiskinan Di Provinsi Aceh Diana Novita; Asnidar Asnidar; Nurlaila Hanum
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): 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.v4i2.1797

Abstract

Kemiskinan merupakan salah satu permasalahan pembangunan yang masih dihadapi oleh Provinsi Aceh hingga saat ini. Penelitian ini bertujuan untuk menganalisis pengaruh Tingkat Pengangguran Terbuka (TPT), Indeks Pembangunan Manusia (IPM), Tingkat Partisipasi Angkatan Kerja (TPAK), dan jumlah penduduk terhadap tingkat kemiskinan di Provinsi Aceh. Metode analisis yang digunakan adalah regresi linier berganda dengan data sekunder. Hasil penelitian menunjukkan bahwa secara parsial Tingkat Pengangguran Terbuka (TPT) berpengaruh positif namun tidak signifikan terhadap kemiskinan di Provinsi Aceh. Selanjutnya, Indeks Pembangunan Manusia (IPM) berpengaruh negatif dan tidak signifikan terhadap kemiskinan, Berbeda dengan itu, Tingkat Partisipasi Angkatan Kerja (TPAK) berpengaruh positif dan signifikan terhadap kemiskinan, Sementara itu, variabel Jumlah Penduduk berpengaruh negatif dan signifikan terhadap kemiskinan di Provinsi Aceh. Secara simultan variabel independen tingkat pengangguran terbuka, indeks pembangunan manusia, tingkat partisipasi angkatan kerja dan jumlah penduduk berpengaruh signifikan terhadap kemiskinan sebesar 91,98%. Kata Kunci: kemiskinan, TPT, IPM, TPAK, jumlah penduduk.
Pengaruh Perputaran Modal Kerja, Likuiditas, Leverage dan Aktivitas Terhadap Profitabilitas Sub Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Sispa Dasilpa; Masdar Mas’ud; Arifin Arifin
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

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Abstract This study aims to determine the effect of working capital turnover, liquidity, leverage, and activity on the profitability of the retail sub-sector listed on the Indonesia Stock Exchange. This study employed quantitative research. The population comprised 32 companies, with a sample size of 19 retail companies. Purposive sampling was used for the sampling. SPSS was used for the testing. Data analysis employed multiple linear regression, coefficient of determination, simultaneous analysis, and hypothesis testing. The results of this study indicate that working capital turnover (Receivable Turnover) does not significantly affect (ROE) in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Liquidity (Quick Ratio) does not significantly affect profitability (ROE) in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Leverage (DAR) does not significantly affect profitability (ROE) in retail sub- sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Activity (FAT) has a negative and significant effect on profitability (ROE) in retail sub-sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Simultaneously, Receivable Turnover, Quick Ratio (QR), Debt To Asset Ratio (DAR), and Fixed Asset Turnover (FAT) simultaneously have a significant effect on Return on Equity (ROE) in retail sub-sector companies listed on the Indonesian Stock Exchange for the 2022-2024 period. Keywords: Working Capital Turnover, Liquidity, Leverage, Activity, Profitability, Retail Companies.
Pengaruh Gaya Kepemimpinan, Kompetensi dan Motivasi Terhadap Kinerja Personel Biro SDM Polda Sulsel Firman Ridwan; Aryati Arfah; Muhammad Akhsan Tenrisau
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

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Abstract

Abstract This study aims to: (1) examine and analyze the effect of leadership style on personnel performance; (2) examine and analyze the effect of competence on personnel performance; (3) examine and analyze the effect of work motivation on personnel performance; and (4) examine and analyze the simultaneous effect of leadership style, competence, and work motivation on personnel performance. This study uses primary data collected through a survey of 100 personnel from the Human Resources Bureau of the South Sulawesi Regional Police (Polda) in 2026, employing a full sampling method. The survey was conducted from February to April 2026. Data were analyzed using SPSS (Statistical Package for the Social Sciences). The results indicate that: (1) leadership style has a positive and significant effect on personnel performance; (2) competence has a positive and significant effect on personnel performance; (3) work motivation has a positive and significant effect on personnel performance; and (4) leadership style, competence, and work motivation simultaneously have a significant contribution to improving personnel performance. These findings imply that personnel performance is strongly influenced by the quality of leadership style, the level of competence, and work motivation. The more effective the leadership in managing subordinates, the higher the competence of personnel, and the stronger the work motivation, the better the resulting performance. Therefore, these three factors are key determinants in achieving organizational success. Research recommendations are as follows: (1) for leaders, it is recommended to continuously develop effective leadership styles, including decision-making ability, communication, motivation, supervision of subordinates, responsibility, and emotional control to maintain optimal personnel performance; (2) for personnel, it is expected to enhance competence through the development of character, knowledge, skills, and work motivation to support better performance achievement; and (3) for organizations, it is recommended to pay attention to personnel motivation by ensuring the fulfillment of physiological needs, safety, social needs, esteem, and self-actualization, in order to create a conducive and productive work environment. Keywords: Leadership Style, Competence, Work Motivation, Personnel Performance.
Pengaruh Profitabilitas, Likuiditas, dan Aktivitas Terhadap Nilai Perusahaan dengan Struktur Modal sebagai Variabel Intervening Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Syerin Annisa Sam; Abdul Rahman Mus; Budiandriani Budiandriani
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 2 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

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Abstract

Abstract This study aims to determine the impact of profitability, liquidity, and activity on firm value, with capital structure as an intervening variable. The sample in this study was 28 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2020-2024 period. This study used a quantitative approach with time series data. The data analysis technique used panel data regression with the help of E-Views. The results show that profitability and liquidity have a negative but significant effect on capital structure. Activity has a positive but insignificant effect on capital structure. Profitability has a positive and significant effect on firm value. Liquidity and activity have a negative but insignificant effect on firm value. Capital structure has a negative and significant effect on firm value. Capital structure is unable to mediate the effects of profitability and liquidity on firm value, while capital structure is able to mediate the effect of activities on firm value. Keywords: Profitability, Liquidity, Activities, Capital Structure, Firm Value

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