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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 269 Documents
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Pengaruh Arus Kas Bebas, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Syariah Sektor Industri Dasar dan Kimia di Indonesia Anta Fathullah; Efni Anita; Agusriandi Agusriandi
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.1899

Abstract

Upaya penelitian ini bertujuan untuk menyelidiki dampak arus kas bebas, leverage, dan ukuran perusahaan terhadap manajemen laba di perusahaan saham yang sesuai syariah yang beroperasi di sektor dasar dan kimia, sebagaimana terdaftar di Bursa Efek Indonesia selama jangka waktu 2020 hingga 2024. Studi ini menggunakan metodologi kuantitatif, memanfaatkan data sekunder yang berasal dari laporan keuangan tahunan perusahaan yang terlibat. Sampel untuk penelitian ini digambarkan melalui teknik pengambilan sampel yang bertujuan, menghasilkan total 12 perusahaan, dengan agregat 60 pengamatan. Analisis data dilakukan melalui penerapan teknik regresi linier ganda. Hasil penelitian menunjukkan bahwa arus kas bebas, leverage, dan pertimbangan sebagian dan simultan dari ukuran perusahaan memberikan pengaruh positif dan signifikan secara statistik pada praktik manajemen laba. Hasil ini menggarisbawahi gagasan bahwa kondisi keuangan dan karakteristik perusahaan berperan penting dalam memfasilitasi perilaku manajemen laba dalam perusahaan saham syariah. Studi ini memberikan kontribusi wawasan empiris mengenai determinan yang mempengaruhi manajemen laba dalam konteks Indonesia.
Pengaruh Penerapan Green Accounting, Corporate Social Responsibility (CSR), Dan Kinerja Lingkungan Terhadap Kinerja Keuangan Khairul Anam; Dade Nurdiniah
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.2004

Abstract

This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility, and Environmental Performance on financial performance measured by Return on Assets (ROA) in companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This study uses a quantitative approach with multiple linear regression analysis. The data were secondary data obtained from annual financial statements, sustainability reports, and PROPER environmental ratings. Purposive sampling was used to select 19 companies, resulting in a total of 114 observation data. Data analysis was conducted using IBM SPSS Statistics 27, including classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination (R²) tests. The results show that Corporate Social Responsibility has a positive and significant effect on Return on Assets (ROA), while Green Accounting and Environmental Performance do not have a significant direct effect. Simultaneously, Green Accounting, Corporate Social Responsibility, and Environmental Performance significantly influence financial performance, indicating that the integration of sustainability practices contributes to overall profitability. This study provides theoretical and practical insights for companies to improve financial performance by implementing effective sustainability strategies and integrating environmental, social, and financial management.
Pengaruh Implementasi Sistem Informasi Akuntansi (SIA) Dan Sistem Pengendalian Internal (SPI) Terhadap Efisiensi Pengelolaan Penerimaan Negara Bukan Pajak (PNBP) Pada Kejaksaan Negeri Wilayah Sumatera Barat Delsi Delsi; Sri Asyrafil Mustaqmah
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.2020

Abstract

This study aims to analyse the effect of the Accounting Information System (AIS) and Internal Control System (ICS) on the efficiency of Non-Tax State Revenue (PNBP) at the District Attorney's Offices in West Sumatra. The research objects include the Bukittinggi District Attorney's Office, the Agam District Attorney's Office, and the Tanah Datar District Attorney's Office. Efficient management of PNBP is an important aspect of achieving transparent, accountable, and effective state financial governance. Therefore, the implementation of a reliable accounting information system and a strong internal control system is essential to support the optimisation of PNBP management. This study employed a quantitative research method with a survey approach. Data were collected through questionnaires distributed to 30 respondents who were directly involved in PNBP management at the three District Attorney's Offices. The data were analysed using the Structural Equation Modelling–Partial Least Squares (SEM-PLS) method with SmartPLS software. The results indicate that both the Accounting Information System and the Internal Control System have a positive and significant effect on the efficiency of PNBP. The findings also reveal that the Internal Control System has a more dominant influence than the Accounting Information System in improving the efficiency of PNBP management. Based on the findings, it can be concluded that the implementation of an effective Accounting Information System, supported by a strong Internal Control System, contributes to improving the efficiency of PNBP management at the District Attorney's Offices in West Sumatra.
Ekspor Satu Pintu Sebagai Instrumen Pengendalian Transfer Pricing dan Under Invoicing Pada Komoditas Batubara, Nikel dan Sawit Di Indonesia Veronika Camelia; Sis Apik Wijayanto; Jhon Liberty Hutagaol
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.2032

Abstract

Sebagai salah satu eksportir utama batu bara, nikel, dan minyak kelapa sawit, Indonesia menghadapi risiko kehilangan penerimaan negara serta kebocoran Devisa Hasil Ekspor (DHE) akibat praktik transfer pricing, under-invoicing, dan pengalihan laba lintas yurisdiksi. Untuk merespons permasalahan tersebut, pemerintah memperkenalkan kebijakan ekspor satu pintu melalui PT Danantara Sumberdaya Indonesia (DSI) pada tahun 2026. Penelitian ini bertujuan menganalisis efektivitas kebijakan tersebut sebagai instrumen pengendalian eksternal (external control mechanism) terhadap praktik transfer pricing dan under-invoicing pada sektor komoditas strategis, dengan menggunakan agency theory dan institutional theory sebagai kerangka analisis utama. Penelitian menggunakan pendekatan kualitatif deskriptif-analitis melalui studi literatur dan analisis kebijakan, dilengkapi dengan analisis SWOT untuk memetakan faktor internal dan eksternal implementasi kebijakan. Hasil penelitian menunjukkan bahwa mekanisme ekspor terpusat berpotensi meningkatkan transparansi harga, memperkuat ketersediaan basis data pembanding, mengurangi asimetri informasi antara eksportir (agen) dan pemerintah (prinsipal), serta mendukung optimalisasi penerimaan negara—temuan yang konsisten dengan pengalaman negara berkembang lain dalam mengendalikan trade mispricing komoditas ekspor. Namun demikian, efektivitas kebijakan ini sangat dipengaruhi oleh kapasitas kelembagaan PT DSI, interoperabilitas sistem digital lintas instansi, serta independensi institusi pengelola dari intervensi kepentingan komersial. Penelitian ini bersifat ex-ante karena kebijakan DSI baru memasuki masa transisi, sehingga diperlukan studi empiris lanjutan berbasis data pasca-implementasi untuk mengukur dampak riil kebijakan terhadap penerimaan negara dan stabilitas cadangan devisa nasional.
Adaptasi Sosial Ekonomi Masyarakat terhadap Perubahan Kondisi Ekonomi di Kabupaten Puncak, Provinsi Papua Tengah Tandinus Murib; Miswanto Miswanto; Frasto Biyanto; Baldric Siregar
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.2044

Abstract

Economic transformation has encouraged indigenous communities in peripheral regions to strengthen their socio-economic adaptation in order to sustain their livelihoods. This study aims to examine the effects of external pressure and local social institutions on the socio-economic adaptation of communities in Puncak Regency, Central Papua, with community internal capacity acting as a mediating variable. A quantitative explanatory research design was employed using data collected from 200 respondents selected through purposive sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that external pressure, local social institutions, and community internal capacity have positive and significant effects on socio-economic adaptation. Community internal capacity also partially mediates the relationships between external pressure, local social institutions, and socio-economic adaptation. These findings highlight the importance of strengthening community capacity and local institutions to support adaptive and sustainable development policies in peripheral regions.
Pengaruh Budaya Organisasi Dan Motivasi Kerja Terhadap Kinerja Karyawan pada BPJS Ketenagakerjaan Batulicin Dan Jajaran I Gede Pratiaksa Ardanugraha; Masdar Mas'ud; Annas Plyriadi
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.2060

Abstract

Abstrak  Penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi dan motivasi kerja terhadap kinerja karyawan pada BPJS Ketenagakerjaan Batulicin dan Jajaran. Penelitian ini menggunakan pendekatan kuantitatif dengan mengambil sampel yakni karyawan BPJS Ketenagakerjaan Batulicin dan Jajaran sebanyak 30 orang karyawan. Teknik pengumpulan data melalui penyebaran kuesioner dengan teknik analisis data menggunakan uji instrumen penelitian, uji asumsi klasik serta analisis regresi linear berganda. Hasil penelitian diperoleh temuan bahwa budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan pada BPJS Ketenagakerjaan Batulicin dan Jajaran. Motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada BPJS Ketenagakerjaan Batulicin dan Jajaran. Hasil pengujian secara serempak menunjukkan bahwa budaya organisasi dan motivasi kerja secara bersama-sama atau serempak berpengaruh terhadap peningkatan kinerja karyawan pada BPJS Ketenagakerjaan Batulicin dan Jajaran. Kata Kunci: Budaya Organisasi, Motivasi Kerja Dan Kinerja Karyawan.
Pengaruh Pelatihan Kerja, Kemampuan Teknologi Dan Kompetensi Terhadap Kepuasan Kerja Karyawan PT. Bumi Sarana Utama Cabang Makassar Muh Rais; Baso Amang; Kasnaeny Kasnaeny
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.2093

Abstract

ABSTRACT This study aims to determine the effect of Job Training, Technological Capability, and Competence on Employee Job Satisfaction at PT. Bumi Sarana Utama Makassar Branch. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 43 respondents. The sampling technique used is saturated sampling, because the entire population was used as the research sample. The data obtained were analyzed using multiple linear regression with the assistance of the SPSS program. The results of the study show that partially, Job Training has a positive and significant effect on Employee Job Satisfaction, with a t-value of 2.602 and a significance value of 0.013. Technological Capability has a positive and significant effect on Employee Job Satisfaction, with a t-value of 3.237 and a significance value of 0.002. Competence also has a positive and significant effect on Employee Job Satisfaction, with a t-value of 3.531 and a significance value of 0.001. Simultaneously, Job Training, Technological Capability, and Competence have a significant effect on Employee Job Satisfaction, with an F-value of 30.475 and a significance value of 0.000. The coefficient of determination, R Square, of 0.701 indicates that Job Training, Technological Capability, and Competence are able to explain 70.1% of Employee Job Satisfaction, while the remaining 29.9% is explained by other factors outside this study. The most dominant variable influencing Employee Job Satisfaction is Technological Capability, with a Beta value of 0.389. Keywords: Job Training, Technological Capability, Competence, Employee Job Satisfaction.
Strategi Komunikasi Digital UMKM: Perspektif Pragmatik dalam Manajemen Layanan Pelanggan pada WhatsApp Business Dita Rosa Utami; Mirza Agustin Rahma Putri; Dona Fitria; Bela Putra Perdana
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.1765

Abstract

Penelitian ini mengkaji strategi komunikasi digital dalam manajemen layanan pelanggan UMKM melalui perspektif pragmatik. Di tengah dominasi teknologi, peran bahasa dalam membangun hubungan pelanggan di platform pesan instan seperti WhatsApp Business sering kali terabaikan. Fokus penelitian diarahkan pada komunitas UMKM Level Up di Bogor yang mengelola layanan pelanggan secara mandiri pascapelatihan digitalisasi. Dengan menerapkan metode campuran (mixed methods), data dikumpulkan melalui dokumentasi percakapan dan kuesioner. Temuan menunjukkan bahwa interaksi digital didominasi oleh tindak tutur direktif guna menjamin efisiensi transaksi, serta tindak tutur representatif untuk membangun kepercayaan melalui akurasi informasi produk. Sebaliknya, penggunaan tindak tutur ekspresif yang berfungsi menjaga profesionalisme dan hubungan interpersonal cenderung menurun secara signifikan pada jam sibuk akibat tingginya beban kerja komunikasi. Hasil ini menegaskan bahwa efektivitas layanan pelanggan tidak hanya bertumpu pada aspek teknis, tetapi juga pada kecakapan pragmatik pelaku UMKM dalam mengonstruksi pesan. Secara manajerial, optimalisasi strategi komunikasi merupakan faktor kunci dalam meningkatkan pengalaman pelanggan dan keberlanjutan bisnis di ranah digital.
Pengaruh Kompetensi Digital dan Strategi SDM terhadap Kinerja Bisnis Lestari Homestay Jimbaran I Putu Dony Indrayana
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.1857

Abstract

Abstract This study aims to analyze the influence of digital competence and human resource (HR) strategies on the business performance of Lestari Homestay Jimbaran. This study uses a qualitative approach with a descriptive research type. Data were collected through interviews, observations, and documentation. Data analysis techniques use SWOT analysis. The results show that digital competence and HR strategies play an important role in improving homestay business performance. Digital competence is reflected in the ability to manage social media, utilize online booking platforms, Google Maps, and digital communication through WhatsApp Business. HR strategies are implemented through employee capability development, service quality improvement, and adaptation to digital technology. The main strengths lie in responsive service, strategic location, and digital adaptability, while weaknesses include limited human resources and suboptimal digital content management. Opportunities arise from increasing tourist arrivals in Bali, while threats come from intense competition among accommodation businesses. Digital competence and HR strategies have proven to improve business visibility, customer loyalty, and homestay business performance.
Budaya Organisasi Memoderasi Pengaruh Komunikasi Internal dan Kepemimpinan Transformasional terhadap Employee Engagement Dimençia Canossa Da Costa Amaral; Miswanto Miswanto; Frasto Biyanto; Anacleto Roberto Carolina Soares; Baldric Siregar
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 4 (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.v4i4.1933

Abstract

Employee engagement is an important factor in improving performance and effectiveness within public sector organizations. However, employees’ level of engagement is often influenced by the quality of internal communication, leadership practices, and organizational culture. This study examines the effects of internal communication service quality and transformational leadership on employee engagement, with organizational culture serving as a moderating variable among civil servants in Timor Leste. A quantitative survey approach was employed involving 250 respondents selected through proportional random sampling. Data were collected using questionnaires and analyzed using Partial Least Squares Structural Equation Modeling. The findings indicate that internal communication service quality and transformational leadership have positive effects on employee engagement. Organizational culture was also found to strengthen the relationship between these variables and employee engagement. The study highlights the importance of effective communication, transformational leadership, and a supportive organizational culture in fostering higher employee engagement in public sector institutions.

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