cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Maman Sulaeman
Contact Email
mamansulaeman@unperba.ac.id
Phone
+6281312131166
Journal Mail Official
lppm@unperba.ac.id
Editorial Address
Jl. Letjend S Parman Nomor 53 Purbalingga
Location
Kab. purbalingga,
Jawa tengah
INDONESIA
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 220 Documents
 17   18   19   20   21 
PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS TERHADAP PRICE EARNING RATIO Syarifatul Ula; Tri Widodo; Joko Pramono; Maria Entina Puspita
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.299

Abstract

The aim of this research is to determine the effect of liquidity, solvency, profitability and activity on price earning ratios in food and beverage companies, either partially or simultaneously. The data used is secondary data published by the Indonesian Stock Exchange in 2022. The research type is explanatory research with multiple linear regression data analysis, t test, F test and coefficient of determination. Based on the partial test the results showed that the Liquidity, Solvency and Activity variable had no significant effect on the price earnings ratio. Profitability variable has a significant effect on the price earnings ratio. In the results of the simultaneous test, there is a significant influence of the variables liquidity, solvency, profitability and activity simultaneously on the price earning ratio of food and beverage companies on the Indonesia Stock Exchange. The coefficient of determination results obtained were 15.5%, these four variables influenced the price earning ratio, while 84.5% were influenced by other variables not examined in this research such as cash ratio, debt ratio, gross profit margin, total assets and turnover ratio. As an investor, you can optimize current assets, apart from that, investors can also increase the company's capital and profits. For further research, it is recommended to use companies from other sectors to obtain variations in research results.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA Alfarisi Akbar Efendi
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.300

Abstract

This research aims to analyze and provide empirical evidence regarding the influence of corporate governance and company characteristics on Islamic Social Report (ISR) disclosure in Islamic banks in Indonesia. This analysis uses independent variables: commissioner size, sharia supervisory board, company size, leverage and profitability. Meanwhile, the dependent variable is Islamic Social Reporting. The sample used in this research is sharia banking in Indonesia which reports its annual reports for the 2013-2016 period.
KAJIAN AKUNTABILITAS KEUANGAN DAN TRANSPARANSI DALAM MENILAI KINERJA PEMERINTAHAN DESA Nur Jannah Abdi Aziz; Winda Ayu Anggraini; Tiara Pradani
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.301

Abstract

This study aims to explore the effect of financial accountability and transparency on village government performance in managing village finances. The research method used is quantitative method using multiple regression analysis. Data were collected through the distribution of questionnaires, documentation techniques, and  interviews. The results showed a significant relationship between financial accountability, transparency, and village government performance. The supporting evidence found in this study states that village governments that have a high level of financial accountability and a good level of transparency tend to have better performance in managing village finances. Next research can be enriched by involving qualitative analysis and involving a wider sample of respondents.
ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PT WIJAYA CAHAYA TIMBER TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Joko Priyadi; Cita Akhmalia Sari; Heni Purwantini
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.302

Abstract

This research aims to determine the financial performance of PT. Wijaya Cahaya Timber Tbk in terms of profitability ratios for the period 2021 - 2022. The type of research used in this research is quantitative. Profitability ratios are used to see how much profit the company gets based on performance that affects financial statement records. There are several types of Profitability ratios that are used as measuring tools, namely Profit Margin on Sales, Return on Investment / ROI (Return on Investment), Return on Equity / ROE (Return on Equity for total asset turnover), Earning Per Share of Common Stock (Earnings Per Common Share). Based on the calculation results Profitability ratio at PT. Wijaya Cahaya Timber Tbk shows that there has been a decrease in all types of ratios from 2021 to 2022, the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. In this case it is necessary to improve the company's operations in order to improve the company's performance and financial condition which is much better.
PENTINGNYA WORK ENGAGEMENT, WORK-STUDY CONFLICT DAN WORK-LIFE BALANCE : BAGI KARYAWAN YANG KULIAH SAMBIL KERJA Mokhammad Khukaim Barkhowa Barkhowa; Dina Auliya
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.325

Abstract

Universities that offer courses to employees generally hold them outside of working hours, such as evening courses or weekend courses. Human resources are one of the key factors that companies focus on to meet job needs. The aim of this study seeks to examine the influence of work-study conflict and work-life balance on the work engagement of those studying while working in Salatiga City. This research was conducted on employees who study while working, the population of which is unknown. For a population whose size is unknown, the sample is a total of 16 indicators multiplied by 6, so the sample is 96 respondents. This type of research is quantitative with the data source being primary data and data collection using a questionnaire. The sampling technique uses simple random sampling. In hypothesis testing using multiple regression analysis, so that the resulting analytical model is declared good, it is necessary to test the validity, reliability, goodness of the model and classic assumption tests. The research results show that work study conflict has a negative and significant effect on work engagement, work life balance has a positive and significant effect on work engagement
Profitablitas dan Likuiditas terhadap Nilai Perusahaan melalui Kebijakan Dividen Solihah; Ghonimah Zumroatun Ainiyah; Destin Alfianika Maharani
Perwira Journal of Economics & Business Vol 3 No 01 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i01.326

Abstract

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.
PENGUKURAN KINERJA KEUANGAN MENGGUNAKAN ANALISIS RASIO AKTIVITAS PADA PT WAHANA SEMESTA BANYUMAS Anastasia Anggar; Karunia Zuraidaning Tyas; Sepriati
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.333

Abstract

Financial performance is one of the most important things in a company-related business world, both internally and externally. In assessing the performance of a company, financial reports are one of the keys. From this element of financial statements, company management can carry out a financial ratio analysis. One of the ratios used in conducting the analysis is the activity ratio. The activity ratio is used to measure the efficiency level of the utilization of the company's resources or to assess the company's ability to carry out its activities Based on the results of the calculation of the activity ratio at PT. Wahana Semesta Banyumas shows that there has been an increase in several types of ratios from 2021 to 2022, 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 the vigilance of the company to continuously improve performance and have high competitiveness.  
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI GREEN ACCOUNTING DAN KARAKTERISTIK PERUSAHAAN Kharisma Fadlilah; Ina Mutmainah
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.336

Abstract

Corporate Social Responsibility has an important role because it meets regulations, laws & regulations; as a corporate social investment to get a positive image; part of the company's business strategy; part of the company's risk management to reduce and avoid social conflicts. Corporate Social Responsibility in this case shows its concern for the sustainability of development but remains balanced in the economy and environment. This will give the public confidence in the company. This research includes a type of causality research with quantitative methods. The population of this study is companies listed in the Jakarta Islamic Index for the 2017-2022 period. The sample in the study was the annual report of companies listed in the Jakarta Islamic Index for the 2017-2022 period. The results of this study show that green accounting, liquidity, profitability and company size do not affect corporate social responsibility, while leverage has a positive effect on corporate social responsibility. Simultaneously, the variables of green accounting, leverage, liquidity, profitability and company size affect corporate social responsibility
PENGARUH DISKON DAN NIAT BELI TERHADAP KEPUTUSAN PEMBELIAN DI MARKETPLACE SHOPEE PADA MAHASISWA STIE TAMANSISWA BANJARNEGARA Yulia Frina Annur; Lustono Lustono; Siti Maesaroh
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.339

Abstract

Shopee is one of the largest marketplaces in Indonesia. Various facilities are offered from this marketplace. Ranging from electronic goods, fashion to daily necessities are also available. The problem in this research is the increase in purchasing decisions at major Shopee events that offer big discounts. The purpose of this study was to determine the effect of discounts and purchase intentions partially and simultaneously on purchasing decisions in the Shopee marketplace for STIE Tamansiswa Banjarnegara students. This research uses quantitative methods. Data collection techniques by distributing questionnaires and research samples as many as 87 people. The analytical tools used are instrument test and classical assumption test. The data analysis technique used is multiple linear regression, t test, F test, and coefficient of determination test R square with the help of SPSS program. The results of this study indicate that partially discount (X1) has a significant positive effect on purchasing decisions and purchase intention (X2) has a significant positive effect on purchasing decisions. Then simultaneously discount and purchase intention have a significant positive effect on purchasing decisions. The value of the coefficient of determination R square is 57.9 percent of the purchasing decision variables influenced by the discount variable and purchase intention. While the remaining 42.1 percent is influenced by other variables not examined in this study. The conclusion in this study is that the higher the discount rate and purchase intention, the higher the purchasing decisions made by consumers.
PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PRODUKSI PT HASTA PUSAKA SENTOSA PURBALINGGA Hima Barima; Endah Puspitawati; Dyah Supriatin
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.341

Abstract

Human resources are the most important asset of the company, therefore to improve the efficiency and productivity of the company, the company has the responsibility to improve the quality of productivity of its human resources. Work motivation and work discipline is one of the solutions to improve HR productivity. Work productivity can be influenced by internal and external factors, so leaders who are able to motivate are needed. This study aims to determine the effect of work motivation and work discipline on the work productivity of production workers in PT Hasta Pusaka Sentosa Purbalingga. The sampling technique in this study used simple random sampling technique, namely random sampling technique in the population and the research sample using the Slovin formula so that the research sample became 77 people. The results of the study partially show that work motivation has no effect on employee productivity, while partially show that work discipline affects employee productivity. While simultaneously work motivation and work discipline affect employee productivity. The implications of the previous research motivation has a positive and significant effect while work motivation also has a positive and significant effect.

Page 19 of 22 | Total Record : 220

 17   18   19   20   21 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol 6 No 2 (2026) Vol 6 No 1 (2026) Vol 5 No 2 (2025) Vol 5 No 1 (2025) Vol 4 No 2 (2024) Vol 4 No 1 (2024) Vol 3 No 01 (2023) Vol 3 No 2 (2023) Vol 2 No 2 (2022) Vol 2 No 1 (2022) Vol 1 No 2 (2021) Vol 1 No 1 (2021) More Issue