Perwira Journal of Economics and Business (PJEB)
Jurnal ini merupakan jurnal yang diterbitkan oleh Universitas Perwira Purbalingga, yang menerbitkan manuskrip teotitis dan riset yang berkaitan dengam Isu-isu: 1. Auditing 2. Akuntansi Manajemen 3. Sistem Informasi Akuntansi 4. Akuntansi Keuangan 5. Akuntansi Syariah 6. Teori akuntansi 7. Akuntansi Keperilakuan 8. Akuntansi Sektor Publik 9. Sistem Pengendalian Manajemen 10. Manajemen Keuangan 11. Sistem Informasi Manajemen 12. Manajemen Sistem Informasi 13. Manajemen Biaya
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<![CDATA[ANALISIS PENDAPATAN DAN EFISIENSI INDUSTRI GULA MERAH DI DESA CISUMUR KABUPATEN CILACAP ]]>
<![CDATA[Agus Setiawan, Yudi]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/pjeb.v3i01.129
<![CDATA[The home industry is one part of the community's efforts to improve the welfare and standard of living of the community, especially for the majority of people living in rural areas who generally belong to the economically weak group. So it is necessary to increase income by running an efficient business. Based on data from Cisumur Village, it is known that there are 352 craftsmen for the brown sugar industry. To facilitate the research, the brown sugar craftsmen are grouped so that they become more homogeneous. Brown sugar artisans are grouped into two groups based on their business pattern system, the first group of artisans with a self-owned tree business system of 110 craftsmen, the second group of craftsmen with a coconut tree rental business system of 242 craftsmen. Based on the number of each member in the population according to the group's business pattern system, it is determined that the number of samples in the first group is 110 x 15% = 16.5 or 16 craftsmen, for the sample in the second group is 242 x 15% = 36.3 or 36 craftsman. The data analysis method used is quantitative using income analysis and business efficiency analysis/RC Ratio. Production costs are calculated by the formula TC = FC+VC, gross income or revenue is formulated by TR=PXQ and net income or profit is = TR-TC, RC Ratio = TR + TC. The results showed that the brown sugar industry in Cisumur Village was economically profitable and could provide income for the crafters. Overall the brown sugar industry in each group in Cisumur Village is efficient, with an average level of efficiency Return Cost Ratio (R/C) of 1.66 for the group with self-owned tree business pattern, while for the group with tree rental business system of 1.66 1.86. so it can be concluded that the tree-leasing business pattern is more efficient than the tree-owned system.]]>
<![CDATA[Pengaruh Sektor Perikanan Terhadap PDB Indonesia ]]>
<![CDATA[Desta Sari, Catur]]>;
<![CDATA[Khoirudin, Rifki]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/pjeb.v3i01.147
<![CDATA[The fisheries sector is one of the economic activities that has a big role for people's lives. About 2/3 of Indonesia's territory is the ocean. Therefore, the potential of fish in Indonesia is very abundant, fisheries are also included in one of the renewable natural resource sectors. With the fisheries sector, the potential for biodiversity has great opportunities to be developed, such as food sources, sources of industrial raw materials and cosmetics, and support for industrial development and tourism. This study aims to find out how influential the fisheries sector is on those represented by GDP. The data used is secondary data derived from the official website of the World Bank, the Central Statistics Agency, the Ministry of Fisheries and Fisheries of Indonesia, and Bank Indonesia using the regression model assumption test. Based on the results and language in the study, the variable number of Fishery Production has a positive and significant effect on GDP, Inflation has a negative and significant effect on GDP, and the Dollar Exchange Rate has a positive and significant effect on GDP. Meanwhile, the Labor variable has an insignificant effect on GDP.]]>
<![CDATA[PERAN GURU PENDIDIKAN AGAMA ISLAM DALAM MENUMBUHKAN JIWA WIRAUSAHA SISWA ]]>
<![CDATA[Afdialudin, Zidni]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/pjeb.v3i01.162
<![CDATA[This study aims to determine and analyze the role of Islamic religious education teachers in fostering the entrepreneurial spirit of students at SMK Negeri 1 Slawi. This research is qualitative field research with descriptive data analysis. Data collection methods use interviews, observation, and documentation. This study shows that the role of Islamic religious education teachers in fostering the entrepreneurial spirit of students at SMK Negeri 1 Slawi is to direct students' way of thinking about the spirit of entrepreneurship, provide a basic religious understanding of the importance of working for a living, and strengthen the behavior and attitudes and character of entrepreneurs exemplified through the story of Islamic civilization in Islamic history carried out in class when learning Islamic religion and integrating Islamic religious education material with the world of entrepreneurship because many Islamic religious education materials in vocational high schools contain the value and character of the entrepreneurial spirit.]]>
<![CDATA[Perbandingan Kinerja Perbankan Syariah Antara Sebelum dan Saat Terjadi Pandemi Covid-19 ]]>
<![CDATA[Paramita Amitarwati, Diah]]>;
<![CDATA[Prabowo, Agung]]>;
<![CDATA[Supriyanto, Supriyanto]]>;
<![CDATA[Supriyono, Supriyono]]>;
<![CDATA[Suwali, Suwali]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
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DOI: 10.54199/pjeb.v3i01.167
<![CDATA[The Covid-19 pandemic has had a tremendous impact on all walks of life. The economic sector is one experienced a worsening impact and the banking sector is no exception. Sharia banking will complex challenges when compared to conventional banking considering caused Sharia banking used a profit-sharing contract. For this reason, it is necessary to conduct research that analyzes the performance of Sharia banking during the Covid-19 period. The performance in this study focuses on aspects financing of distribution. The purpose of this study was determined the difference performance of Sharia banking between before and during covid-19, with three variables of TPF, FDR and NPF. The second objective is to see the effect of the three independent variables partially and simultaneously on banking performance both before and during Covid-19. This type of research is quantitative. Statistical tests used include t test, F test, and linear regression. The data used is secondary data obtained from the Indonesian Banking Statistics Report issued by the Financial Services Authority. Data processing is used SPSS. Data period before the pandemic took of January-December 2019 and during the pandemic took of January-December 2020. The results of this research, FDR variable has differences between before and during the Covid-19 pandemic. There is no difference between TPF and NPF variables before and during the Covid-19 pandemic. The results of the second study stated that the TPF and FDR variables had partial and simultaneous effect on the performance of financing distribution, while the NPF variable had no effect either partially or simultaneously on the financing performance of Sharia Banking.]]>
<![CDATA[Analisis Rasio Aktivitas Untuk Menilai Kinerja Keuangan Pada PT Adaro Minerals Indonesia Tbk yang Terdaftar Di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Zuraidaning Tyas, Karunia]]>;
<![CDATA[Dewanty, Amalia Rahmayang]]>;
<![CDATA[Sechan, Cathalina]]>;
<![CDATA[Mukharomah, Indri Nur]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/pjeb.v3i01.172
<![CDATA[Analysis of financial statements is necessary for the company to assess the performance of the company and to compare the condition of the company from the previous year. One of the ratios used in conducting the analysis is the activity ratio. The activity ratio is useful for analyzing the use of resources owned and to support the company's activities. There are several types of activity ratios that are used as a measuring tool to determine the company's ability to use its assets, namely the turnover of total assets, the turnover of working capital, the turnover of fixed assets, the turnover of inventory, and the turnover of receivables. Based on the results of the calculation of the activity ratio in PT. Adaro Minerals Indonesia Tbk shows that there was an increase in all types of ratios in 2020 to 2021, but the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. This needs to be a vigilance of the company to always improve performance and have high competitiveness]]>
<![CDATA[STUDI PERBANDINGAN PERLINDUNGAN HUKUM DALAM TRANSAKSI TABUNGAN EMAS DIGITAL PLUANG DAN INDOGOLD: Studi Perbadingan Pada Aplikasi Pluang dan Indogold ]]>
<![CDATA[Ulya, Widadatul]]>;
<![CDATA[Afifah, Hana]]>;
<![CDATA[Setyanugraha, R. Satria]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/pjeb.v3i01.177
<![CDATA[The interest of the Indonesian people to save gold digitally is getting higher, amid the rise of illegal digital financial institutions. PT PG Berjangka sells Digital Gold Savings products through the Pluang, while PT Indogold Solusi Gadai through the Indogold. PT PG Futures has been registered with CoFTRA and the Futures Clearing House, but PT Indogold Solusi Gadai has not been registered with CoFTRA and also with the Futures Clearing House, even its registered status with the OJK is no longer valid and it is recommended to apply for a permit to the OJK under another work unit. Therefore, researchers are interested in conducting research on legal protection in digital gold savings transactions. This study uses an empirical juridical approach. From the results of the study, it was concluded that the laws and regulations in Indonesia had preventively provided legal protection in Pluang and Indogold digital gold saving transactions. However, Indogold consumers do not get the protection as referred to in the CoFTRA Regulation concerning Technical Provisions for the Implementation of the Digital Gold Physical Market on the Futures Exchange.]]>
<![CDATA[DETERMINAN HARGA SAHAM PADA PERUSAHAAN RETAIL YANG TERBIT DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sekar Waskitho Agung]]>;
<![CDATA[Pangestu, Retno]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/pjeb.v3i01.178
<![CDATA[The purpose of this study is to provide evidence regarding the influence of liquidity and profitability of companies on stock prices. The financial ratios studied are Current Ratio and Gross Profit Margin as independent variables and stock prices as the dependent variable. The number of samples used in this study are retail companies registered on the IDX that are actively traded from 2019 to 2021. The sampling method used is purposive sampling where sampling is carried out based on certain conditions. The statistical method used in this study is the multiple regression method. The results of this study indicate that the ratio variables Current Ratio and Gross Profit Margin statistically simultaneously do not have a significant effect on predicting stock prices to be traded. Meanwhile, statistically the partial variable Gross Profit Margin has a significant effect on predicting stock prices that will be traded on the stock exchange.]]>
<![CDATA[ANALISIS IMPOR BERAS DI INDONESIA (RICE IMPORT DEVELOPMENT ANALYSIS IN INDOENSIA) ]]>
<![CDATA[HENDRI, AFIF]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/pjeb.v3i01.190
<![CDATA[Indonesia is one of the largest rice consuming countries in the world. Rice is a staple food that experiences many problems in providing stock. Domestic rice production has not been able to meet national consumption needs, so the government needs to import rice from abroad. The reason why Indonesia has to import rice is the decreasing area of rice fields. Many rice fields that were originally used for rice farming have been converted to other economic activities. Increasing population growth is a challenge for the government in meeting national rice needs. This research aims: (1) To determine the development of rice imports in Indonesia for the period 2011 to 2020. (2) To determine the contribution of rice imports in Indonesia to the availability of national rice stocks for the period 2011 to 2020. This research uses a case study method with a quantitative approach. The data used is secondary data for the period 2011 to 2020, namely the volume of Indonesian rice imports for the period 2011 to 2020, the value of Indonesian rice imports for the period 2011 to 2020 and the volume of domestic rice production for the period 2011 to 2020. The analysis used is descriptive statistical analysis and contribution analysis. rice imports to national rice stocks. The research results explain that (1) The development of rice imports in Indonesia for the period 2011 to 2020 is fluctuating. Average Indonesian rice imports are 1,138 235.1 tonnes per year. The highest rice imports occurred in 2011 amounting to 2,750,476 tons. (2) The average contribution of Indonesian rice imports to the national rice stock is 2.5 percent, namely 1,138235.1 tons per year. Most of Indonesia's rice imports come from Vietnam and Thailand.]]>
<![CDATA[KEUNGGULAN BERSAING: IMPLIKASI DARI SUPPLY CHAIN MANAGEMENT DAN KINERJA PERUSAHAAN ]]>
<![CDATA[Barima, Hima]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/pjeb.v3i01.191
<![CDATA[The development of a dynamic industry in the current global era become a trigger for many organizations Usaha Kecil Menengah (UKM) to explore the potential, as well as identifying the key success factor to excel in an increasingly competitive rivalry. One felt the most impact is in the textile industry. This relates to the competitiveness of the industry which is an important factor to be able to survive and become a winner in the competition. The business environment today is characterized by the development of technology that is faster, shorter product life cycles, and a more intense global competition. To be more responsive to customer needs and market requirements, the company should be more than the speed of delivery and quality products. It is also necessary integration in the supply chain. This study was conducted to investigate the effect of supply chain management in the company's performance and its application on competitive advantage. Questionnaires were sent to centers shirt Sacred Road Bandung and using 70 questionnaire as a measuring tool. Through a simple regression analysis and three hypotheses. The results showed that supply chain management has a significant impact on the company's performance and its application on competitive advantage.]]>
<![CDATA[Profitablitas dan Likuiditas terhadap Nilai Perusahaan melalui Kebijakan Dividen ]]>
<![CDATA[Solihah]]>;
<![CDATA[Ghonimah Zumroatun Ainiyah]]>;
<![CDATA[Maharani, Destin Alfianika]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 3 No 01 (2023) ]]>
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DOI: 10.54199/pjeb.v3i01.326
<![CDATA[This aim of this study was to determine the effect of profitability and liquidity on company value through dividend policy. The objects examined in this study is company listed on the Jakarta Islamic Index for the period 2014-2018.This type of research is quantitative research. The data used in this research is secondary data. The population in this study is company listed on the Jakarta Islamic Index during 2014-2018..The results showed that partially profitability and liquidity had a positive and significant effect on firm value. Profitability has a positive and significant effect on dividend policy. Liquidity has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. Dividend policy cannot mediate the relationship between profitability and firm value. Dividend policies can mediate the relationship between liquidity and firm value.]]>
