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Jurnal Informatika Ekonomi Bisnis

infeb
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Published by Asia Pacific Network for Sustainable Agriculture, Food and Energy

ISSN : 27148491 EISSN : 27148491 DOI : https://doi.org/10.37034/infeb

Core Subject : Economy,

Economics, Econometrics & Finance

The Jurnal Informatika Ekonomi Bisnis (INFEB) is an interdisciplinary journal. It publishes scientific papers describing original research work or novel product/process development. The objectives are to promote an exchange of information and knowledge in research work, and new inventions/developments on the use of Informatics in Economics and Business. This journal is useful to researchers, engineers, scientists, teachers, managers, and students who are interested in keeping a track of original research and development work being carried out in the broad area of informatics in economics and business through a scholarly publication.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 625 Documents

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Analisis Rasio Keuangan dalam Menilai Tingkat Kesehatan Bank Badan Usaha Milik Negara (BUMN) pada Saat Pandemi Covid-19 Riftiasari, Dinar
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

State-Owned Enterprise Banks (BUMN) as financial institutions play an important role in strengthening the national economy at the time of the Covid-19 pandemic when the economic conditions were not good so banking performance needed to be observed by looking at financial reports as indicators in assessing financial performance using ratios so that can be assessed how the level of health of the Bank during the Covid-19 pandemic. This study aims to determine the financial performance of BUMN Banks from the aspects of Risk Profile, Good Corporate Governance (GCG), Earning, and Capital in assessing the soundness of BUMN Banks through a risk approach (Risk-Based Bank Rating) or known as the Risk-Based Bank Rating method (Risk-Based Bank Rating). RGEC). This research method is descriptive analysis with secondary data. The population of this study is state-owned banks listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2019 to 2022. Sampling was determined based on the purposive sampling method, namely four state-owned banks, namely Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and the State Savings Bank (BTN). The analytical method in this study is the RGEC ratio method consisting of the Risk Profile using the Non-Performing Loan (NPL) ratio and the Loan to Deposit Ratio (LDR), GCG using the self-assessment system, earnings using the Return On Assets (ROA) ratio and Net Interest Margin ( NIM), and on the Capital aspect using the Capital Adequacy Ratio (CAR). The analysis of the RGEC method shows that the assessment of the soundness level of BUMN Banks during the Covid-19 pandemic for the 2019-2022 period was at composite 1 (Pk-1) with a very healthy predicate even though in 2020 it was at composite 2 (PK-2) with a healthy predicate.

Pengaruh Profitabilitas, Hedging, dan Tingkat Utang terhadap Nilai Perusahaan Sub Sektor Batu Bara Arrahman, Eggy; Mahardika, Dewa Putra Krishna
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Firm value is the standard price of a company that is considered feasible for potential investors. Firm value helps investors in assessing the performance of a company and also how the company's prospects are. As the value of the company increases, it can lead to an increase in the level of shareholder welfare. The object used in this study is a coal sub-sector company listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The utilization of Indonesian coal continues to increase, both industrial needs and for the fulfillment of people's daily lives. A decrease in coal prices can affect the financial performance of coal companies and by affecting the value of the company. The purpose of this study is to determine the effect of profitability, hedging, and debt level on company value in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021 simultaneously and partially. This research uses data from the annual report and financial statements 2018-2021. The population in this study is coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021. In sample selection, this study used purposive sampling and obtained 13 companies with a research period of 4 years, so that 52 units of research samples were obtained. The data analysis method used is panel data regression analysis. Based on the results of the study, profitability, hedging, and debt levels simultaneously affect the value of the company. Partially, profitability has a significant positive effect on the value of the company, while hedging and debt levels do not have a significant effect on the value of the company.

Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak Asalam, Ardan Gani; Astuti, Anisa Putri
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Taxes make a major contribution to the State Budget (APBN) by contributing the largest revenue. However, the realization of tax revenue in Indonesia in the 2019-2021 period tends to decline due to obstacles in tax collection, namely tax aggressiveness. This study aims to determine the effect of profit management, audit committee, institutional ownership, and corporate social responsibility disclosure on tax aggressiveness. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling technique, then obtained 25 companies with a research period of three years so that the number of research samples was 75 data. The data analysis method used in this study is panel data regression analysis. The results showed that profit management, audit committee, institutional ownership, and CSRD simultaneously influence tax aggressiveness. Partially, profit management, institutional ownership, and CSRD positively affect tax aggressiveness, and audit committees negatively affect tax aggressiveness. This research can contribute to science, especially taxation. Researchers can then use this study as a reference for further research on tax aggressiveness and the factors that influence it.

Pengaruh Kualitas Pelayanan dan Kepuasan Pelanggan terhadap Keputusan Pembelian Produk iPhone Harris, Rizki Maulana; Silvianita, Anita
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.584

In an increasingly digitally connected world, technology products such as the iPhone have become a popular choice among consumers; Service quality and customer satisfaction play an important role in consumer purchasing decisions. The research method used is a survey distributed to participants who are iPhone product users. The collected data were analyzed using regression analysis and descriptive statistics to evaluate how the studied variables relate to one another. This study aims to analyze the effect of service quality and customer satisfaction on purchasing decisions for Iphone products. The number in this study are customers who use Iphone products with a total of 100 respondents. Based on the results of the study indicate that service quality has a positive and significant effect on purchasing decisions. Consumer trust has a positive and significant effect on purchasing decisions. Service quality and consumer trust have a positive and significant effect on purchasing decisions. Better understanding of how service quality and customer satisfaction influence consumer decisions to buy iPhone products allows companies to develop more efficient marketing strategies and increase customer loyalty. Further research can be conducted to explore other components that can influence consumer purchasing decisions for technology products.

Investigasi Aktivitas Lindung Nilai, Ukuran Perusahaan dan Leverage terhadap Kinerja Keuangan Sari, Nada Kania; Mahardika, Dewa Putra Krishna
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

The financial performance of a company is an overview of company achievement in company operations during a certain period. One of the sources that can be reviewed is from financial report so that the things that the company does can be monitored and it can be measured by the amount of net profit over a certain period of time. Therefore, there is a net profit target that must be fulfilled by the company and the company can implement certain strategies to reach good financial performance. The study aimed was to find out the influence of hedging activities measured with the dummy variable, Ln Asset Total measured by firm size, and leverage Debt to Equity Ratio that is measured and proxied by Return on Asset in coal companies from 2017 to 2021 listed on the Indonesia Stock Exchange. The coal industries listed was from 2017 to 2021 comprised the study’s sample. 15 companies were as the samples for this study since a five-year period. Eviews 12 was a data analysis method for examining regression of panel data. And then, secondary data was selected in the form of company financial statements. As a result, hedging activities, company size and financial performance is significantly effected by leverage. Secondary data in the form of financial statements from companies served as the cornerstones for the analysis. The results revealed that hedging activities, firm size, and leverage simultaneously had a significant influence on financial performance. Partially, hedging activities and firm size had significantly positive influence on financial performance. Meanwhile, leverage partially had significantly negative influence on financial performance.

Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi Sari, Putri Intan Permata; Putri, Ebi Abady; Petra, Berta Agus; Dewi, Rindy Citra
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.

Determinan yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Purwasih, Ratih; Yulianita, Anna; Sari, Rela
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

The government is required to present quality financial reports as a form of accountability to the public. This study aims to analyze the effects of the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation on the quality of government financial reports. The population in this study were the employees of finance and state property within the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia, totaling 56 peoples. The sampling technique is the census method, in which all members of the population are sampled. The data used in this research is primary data with data collection techniques through questionnaires. The data analysis method used in this research is SEM-PLS by using SmartPLS. The results of this study indicate that the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation each have a positive and significant effect on the quality of government financial report. This shows that increasing the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of will have an impact on improving the quality of government financial report.

Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Haryadi, Teddy; Septiana, Gina; Rikayana, Hadli Lidya
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.

Analysis of Organizational Justice, Competence and Work Motivation to Improve the Performance Andi Wardana, Miko; Yanita; I Wayan Eka Sudarmawan; Teguh Setiawan Wibowo; Hendrik Pandiangan
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

This study examined the influence of organizational justice, competence, and work motivation on the performance of Denpasar city government. The results indicated that organizational justice, competence, and work motivation had positive and significant effects on employee performance. When employees perceive fairness and justice within the organization, possess the necessary competencies, and are motivated to excel in their work, it positively impacts their performance. The combined influence of these variables accounted for 60.4% of the variance in employee performance, indicating a relatively strong relationship. Based on the findings, it is recommended that Government Office focus on promoting fairness and justice, developing employee competencies, and sustaining motivation to enhance performance. Implementing policies and practices that ensure fairness, providing training and development opportunities, and fostering a supportive work environment can lead to a productive and satisfied workforce, resulting in improved performance outcomes and better service delivery to the community. However, it is essential to consider other factors that may also influence employee performance but were not included in this study.

The Evaluation of the Performance of MSMEs Leaders in Mandailing Natal Regency Faliza, Nur
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

This study examines the relationship between servant leadership, innovativeness, competence, and leadership performance in Micro, Small, and Medium Enterprises (MSMEs) in Mandailing Natal regency. The research aims to determine the significance of these variables and their impact on MSMEs' leadership effectiveness. The study employed a hypothesis testing approach, using a significance level of 0.05, to analyze the collected data. The results revealed that servant leadership, as indicated by a p-value of 0.007, innovativeness (p-value of 0.000), and competence (p-value of 0.000) significantly influenced the performance of MSMEs leaders. The findings suggest that leaders who prioritize serving others, demonstrate innovative thinking, and possess the necessary competencies are associated with improved performance in MSMEs leadership roles. The discussion highlights the importance of adopting a service-oriented leadership style, fostering innovation, and investing in leadership competencies to enhance leadership effectiveness in MSMEs. These results have practical implications for MSMEs in Mandailing Natal regency. By embracing servant leadership values, fostering a culture of innovation, and developing leadership competencies, MSMEs can improve their overall performance, operational efficiency, and strategic decision-making. It is important to note that these findings are specific to the context of MSMEs in Mandailing Natal regency. Further research in different settings and industries would contribute to a broader understanding of the relationship between these variables.

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Reviewer

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Contact Name
Arrianda Mardhika Adif

Contact Email
jmraahome@gmail.com

Phone
+6287895670026

Journal Mail Official
infeb03@gmail.com

Editorial Address
Kampus UNAND Limau Manis Padang

Location
Kota padang,

Sumatera barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Arrianda Mardhika Adif

Contact Email jmraahome@gmail.com

Phone +6287895670026

Journal Mail Official infeb03@gmail.com

Editorial Address Kampus UNAND Limau Manis Padang

Location Kota padang, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Arrianda Mardhika Adif

Contact Email
jmraahome@gmail.com

Phone
+6287895670026

Journal Mail Official
infeb03@gmail.com

Editorial Address
Kampus UNAND Limau Manis Padang

Location
Kota padang,

Sumatera barat

INDONESIA