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Perwira Journal of Economics and Business (PJEB)
Published by Universitas Perwira Purbalingga
ISSN : -     EISSN : 2775572X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 100 Documents
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PENGARUH LITERASI KEUANGAN DAN PENDAPATAN TERHADAP MINAT INVESTASI MAHASISWA DIERA DIGITAL Lestari, Nastiti Dwi; Listiawati, Aliza
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.479

Abstract

This research is a quantitative study motivated by the large number of students who do not yet understand the correct investment concepts, due to low financial literacy levels and unstable incomes. This study aims to analyze the influence of financial literacy and income on the investment interest of students at Perwira Purbalingga University. All active students of Perwira Purbalingga University constitute the population, from which a sample of 50 respondents was taken using purposive sampling technique. In conducting data analysis, multiple linear regression analysis was used on the IBM SPSS 27 software, sourced from primary data in the form of a Likert scale questionnaire. The results show that financial literacy and income have a positive and significant impact on investment interest. These findings indicate that an increase in financial literacy can enhance students' interest in investing, while higher income provides flexibility in financial management and participation in investments. .
ELASTISITAS PERMINTAAN TENAGA KERJA DI PROVINSI SULAWESI TENGGARA Teguh Permana; Puspitaningsih, Andriani; Ariani, Waode Rachmasari; Afiat, Muhammad Nur; Surianti
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.502

Abstract

This study aims to determine the elasticity of labor demand in Southeast Sulawesi Province. This type of research is quantitative research with data sources from BPS. The analysis tool used is the labor demand elasticity formula. The findings of this study are that in 2024 the elasticity of labor demand is elastic, while in 2023 and 2022 it is inelastic. The implication is that the government must be careful in determining policies related to minimum wages because it will act quickly on labor demand.
CONTRIBUTION OF THE UN REGIONAL FUND AND ROYALTIES FROM MINERAL AND ENERGY NATURAL RESOURCES TO REVENUE SHARING FUNDS : Empirical Study Across All Provinces of Kalimantan Suwarno, Try Edi; Djajasinga, Nico Djundharto; Rabani, Siti Sarah Al
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.503

Abstract

This study aims to analyze the influence of Regional Land and Building Tax (PBB) and royalties from mineral and coal natural resources (SDA Minerba) on Revenue Sharing Funds (DBH) across all provinces in Kalimantan during the 2022–2024 period. The data used are secondary data, including the realization of PBB, Minerba royalties, and DBH from local government financial reports. The study adopts a quantitative approach using panel data regression and the Fixed Effect Model, selected based on Chow and Hausman tests. The results show that Minerba royalties have a statistically significant effect on DBH, whereas Regional PBB does not show a significant influence. These findings indicate that revenue from extractive sectors plays a dominant role in shaping regional fiscal capacity in Kalimantan. The study recommends optimizing PBB collection and diversifying revenue sources to strengthen sustainable regional fiscal structures.
EFEK MODERASI UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DITINJAU DARI ARUS KAS BEBAS, LEVERAGE DAN KUALITAS AUDIT Amilah, Siti; Mutmainah, Ina
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.541

Abstract

Earnings management is an action carried out by a manager by manipulating financial reports with the aim of benefiting himself (the manager) and the company's profits. This research aims to determine the effect of free cash flow, leverage and audit quality on earnings management, moderated by company size. The population in this research is 55 companies in the consumer goods industry sector listed on the IDX in 2019-2023. The sampling technique in this research was purposive sampling. The sample in this research was 15 companies. This research uses a multiple linear regression test data analysis method with the IBM SPSS Statistics 26 program. The results of this research indicate that leverage and audit quality have a positive and significant effect on earnings management. Meanwhile, free cash flow has no negative and significant effect on earnings management. Company size is able to strengthen free cash flow, leverage, and audit quality on earnings management.
PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA PT. KARYA MEKAR DEWATAMALI Fauzhatul Jannah, Rizky; Anah, Lik
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.552

Abstract

The study intended to explore how job satisfaction and organizational commitment affect organizational citizenship behavior (OCB) at PT. Karya Mekar Dewatamali. A total of 194 employees were included in the research population at PT. Karya Mekar Dewatamali, and 49 employees were selected as the sample using incidental sampling. The research was based on a quantitative approach. Data processing included descriptive statistics, data quality testing (including vailidity and reliability tests), classical assumption testing (including normality, multicollinearity, and heteroscedasticity tests), multiple linear regression analysis, and hypothesis testing. The results of these findings include the following: (1) job satisfaction has a significant and positive relationship with organizational citizenship behavior (OCB) at PT. Karya Mekar Dewatamali. (2) Organizational commitment has a significant and positive relationship with OCB at PT. Karya Mekar Dewatamali. Third, job satisfaction and organizational commitment have a significant, positive relationship with OCB at PT. Karya Mekar Dewatamali.
KETIKA INFLASI DAN KETIDAKPASTIAN MENEKAN: REFLEKSI DOOM SPENDING DAN PENTINGNYA LITERASI EKONOMI Amelia, Shella Rizqi; Anah, Lik; Ulya, Widadatul
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.589

Abstract

The phenomenon of doom spending, or impulsive consumption behavior as an emotional escape, has become increasingly prevalent amid global economic uncertainty. Economic crises, high inflation, and job insecurity are key drivers of irrational consumer behavior. This study aims to systematically review the literature examining the relationship between macroeconomic pressures, doom spending behavior, and the role of economic literacy as a mitigation tool. Using a systematic literature review approach, this research analyzes scholarly articles published between 2018 and 2025 from reputable sources. The findings indicate that macroeconomic pressure significantly contributes to doom spending behavior, and economic literacy plays an essential role in shaping rational consumer decision-making. However, economic literacy alone is insufficient without self-regulation and digital awareness of consumerist influences. This study highlights the urgency of enhancing economic literacy programs that are adaptive to digital challenges and macroeconomic dynamics. Keywords: doom spending, economic literacy, macroeconomic pressure, consumer behavior, literature review
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT NASABAH DALAM MELAKUKAN PINJAMAN DI KOPERASI KREDIT IMACULATA ATAMBUA Redjo, Paulina Rosna Dewi; Kase, Marce Sherly; Kun, Virgilia Filomena
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.600

Abstract

Minat merupakan motivasi yang mendorong orang untuk melakukan apa yang mereka inginkan. Setiap minat akan memuaskan suatu kebutuhan. Tujuan dalam penelitian ini untuk mengetahui pengaruh antara variabel tingkat suku bunga, prosedur peminjaman, dan kualitas pelayanan terhadap minat nasabah dalam melakukan pinjaman. Data yang digunakan dalam penelitian ini berupa data primer. Studi ini menggunakan analisis regresi berganda. Hasil penelitian menunjukan terdapat pengaruh yang signifikan antara Tingkat Suku Bunga (X1) terhadap Minat Melakukan Pinjaman (Y). Terdapat pengaruh yang signifikan antara Prosedur Peminjaman (X2) terhadap Minat Melakukan Pinjaman (Y). Terdapat pengaruh yang signifikan antara Kualitas Pelayanan (X3) terhadap Minat Melakukan Pinjaman (Y). Hal ini dibuktikan dengan nilai probabilitas sebesar 0,000. Variabel Tingkat Suku Bunga (X1), Prosedur Peminjaman (X2), Kualitas Pelayanan (X3), secara simultan memiliki pengaruh yang signifikan terhadap Minat Melakukan Pinjaman (Y). Hal ini dibuktikan dengan nilai F- statistik sebesar 24,240 dan probabilitas sebesar 0,000.
MEMAKSIMALKAN KEPATUHAN PAJAK MENGGUNAKAN TINGKAT PENDIDIKAN DAN TINGKAT PENDAPATAN MELALUI SELF ASSESMENT Purwantini, Heni; Maharani, Destin Alfianika
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.607

Abstract

The purpose of this study is to analyze the relationship between education level and income level on tax compliance through self-assessment. The study was conducted on the Srikandi Women's Business Group (UMKM) in Bojongsari Village, Bojongsari District, Purbalingga Regency, with 45 members. The sample size used in this study was 45. The sampling method used was saturated sampling. The data obtained were analyzed using path analysis. The results indicate that education level has a direct effect on self-assessment, while income level does not. Both education and income levels positively influence tax compliance. In addition, self-assessment serves as a mediating variable that strengthens the relationship between education and income levels and tax compliance.
PENGARUH FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI: (Studi Empiris Pada Perusahaan Sektor Bahan Dasar Yang Terdaftar Di BEI Periode Tahun 2021-2023) Aulia, Nazarina; Setiyono, Taufiq Andre
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.609

Abstract

This study aims to examine the effect of financial distress and profitability on earnings management with audit quality as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study consists of 103 basic materials sector companies. Out of 103 companies, only 38 companies met the criteria. The observation period for this study spans 3 years, from 2021 to 2023, resulting in a final data of 114 companies. Sampling was conducted using the purposive sampling technique. The study employs Moderated Regression Analysis (MRA) processed through the IBM SPSS 27 application. The results show that, partially, financial distress has a significant negative effect on earnings management, profitability has a significant positive effect on earnings management, audit quality strengthens the effect of financial distress on earnings management, and audit quality does not moderate the effect of profitability on earnings management. Investors and creditors should be more cautious in allocating and lending their funds. They should also consider audit quality in their decision-making process.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN: (Studi Empiris Pada Perusahaan Sektor Teknologi yang Terdaftar di BEI Periode 2021-2023) Himmah, Faiqotul; Setiyono, Taufiq Andre
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.610

Abstract

This study aims to empirically determine and examine the effect of profitability, capital structure, firm size, and company growth on firm value as measured by Tobins’Q. The population in this study are technology sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023, namely 27 companies. This study uses secondary data obtained from the company’s financial statements and this type of research is quantitative research. Determination of the sample using purposive sampling method using certain criteria and obtained 11 technology sector companies are obtained as research samples. The data analysis method used is multiple linear regression analysis using the IBM SPSS version 25 program. The results of this study indicate that profitability measured by Return on Equity (ROE) has a significant positive effect on firm value. Meanwhile, capital structure measured by Debt to Equity (DER) have no effect on firm value. Firm size have no effect on firm value. And company growth have no effect on firm value.

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