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
 18   19   20   21   22 
PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN, DEBT EQUITY RATIO, DAN UMUR PERUSAHAAN TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR Hanny Gresya; Anastasia Anggarkusuma Arofah; Aulia Nisa Khusnia
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.v4i2.346

Abstract

Tax Avoidance is an activity to minimize tax financing by companies. Although legally this activity is legal, this is contrary to the government's efforts to increase state tax revenues. One of the tax avoidance practices that can be carried out by companies is to conduct external financing through debt costs. The cost of debt is the rate of return arising from the company's debt transactions to external parties. Factors that are suspected of influencing the cost of debt other than tax avoidance include company size, debt equity ratio, and company age. This research tries to explore the relationship between these factors and the cost of debt in manufacturing companies in the food and beverage sector in 2018–2021. Data from this study used secondary data obtained from the Indonesia Stock Exchange for the period 2018 – 2021. The total sample used in this study was 60 samples. Sampling using purposive sampling technique. Data analysis used multiple linear regression analysis using the SPSS 23 program. The results showed that the variables Tax Avoidance, Company Size and Debt to Equity Ratio had no effect on debt costs, while company age had a positive and significant effect on Cost of Debt in listed manufacturing companies on the Indonesian Stock Exchange.
ANALISIS FAKTOR-FAKTOR YANG MENENTUKAN KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021 Marsana Marsana; Danik Karyawati; Sunarya Sunarya
Perwira Journal of Economics & Business Vol 2 No 2 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i2.347

Abstract

This research aims to investigate the influence of the Current Ratio (CR) on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies listed on the IDX for the period 2016-2021. The data used in this research were obtained from the Indonesia Stock Exchange office, located at Jalan P. Mangkubumi Number 111, Cokrodiningratan, Jetis, Yogyakarta City, along with supporting websites such as www.idx.co.id and finance.yahoo.com. The research was conducted from January 2022 until completion. The analysis results indicate that the CR variable has a probability rounded to 0.05 and a regression coefficient of 0.007062. The CR variable influences the 5% significance level, with a probability value of CR being 0.05, which is equal to 0.05. This indicates that the CR variable individually has a significant influence on the performance of manufacturing companies listed on the IDX. The regression coefficient value indicates that CR has a positive effect on company performance. This means that an increase of 1% in CR will lead to a 0.007% increase in the performance of manufacturing companies listed on the IDX.
PENGARUH KEKUATAN MONITORING, MODAL, NPL DAN ASET TERHADAP MARGIN LABA PADA BPR KARESIDENAN PEKALONGAN Supriyatun Supriyatun; Eny Kusumawardhani; Danik Karyawati; Sumawan Sumawan
Perwira Journal of Economics & Business Vol 2 No 2 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i2.348

Abstract

This research aims to identify the influence of monitoring strength, capital, non-performing loans (NPL), and assets on net interest margin (NIM) in people's credit banks (BPR) in the Pekalongan area. The data analysis method used is multiple linear regression using secondary data obtained from the financial reports of BPRs and related institutions. The data used in this research uses secondary data from Conventional Rural Banks (BPR), which operates in the former Pekalongan Residency, Central Java for the 2018-2020 period, from Rural Bank Publication Financial Reports (LKP) which consist of balance sheets, Profit and Loss reports, administrative accounts and other information which is an integral part of the Published Financial Report, obtained from the Bank Indonesia directory www.bi.go.id. The research results show that monitoring strength, capital, and assets have a significant influence on NIM, while NPL does not have a significant influence. The implication of this research is the importance of managing monitoring power, capital, and assets effectively to increase NIM and the financial health of BPRs in the Pekalongan Resident area. It is hoped that this research can contribute to the understanding of the factors that influence BPR financial performance and become a consideration for related parties in making decisions regarding business strategy and banking policy.
FAKTOR – FAKTOR YANG MEMPENGARUHI PERTUMBUHAN EKONOMI MELALUI BELANJA MODAL Muhariyanto; Walid Rudianti; Ghonimah Zumroatun Ainiyah
Perwira Journal of Economics & Business Vol 2 No 2 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i1.354

Abstract

An issue that is often heard among the public in APBD management is allocating capital expenditure as an effort to increase economic growth. This research aims to examine the influence of Regional Original Income, General Allocation Funds, Special Allocation Funds on economic growth through Capital Expenditures in district/city governments in Central Java province in 2015-2019. The research data used in this research comes from secondary data. The method in this research uses a quantitative method with a saturated sample, meaning that the entire population is sampled. The population used is all districts/cities in Central Java province. The data analysis technique used is path analysis using SPSS as a statistical test tool. The research results prove that Regional Original Income directly has a significant effect on Economic Growth, while General Allocation Funds and Special Allocation Funds directly have an insignificant effect on economic growth. Capital expenditures have no direct effect on economic growth. Regional Original Income, General Allocation Funds and Special Allocation Funds have a significant effect on Capital Expenditures. Regional Original Income, General Allocation Funds and Special Allocation Funds have no effect on Economic Growth through the intervening variable Capital Expenditure. The implication of this research is that there are differences in the results of previous research and adding the capital expenditure variable as an intervening variable.
STRATEGI PEMASARAN TERHADAP K-STREET BYUNDONG DALAM MENGHADAPI PASAR DI ERA PANDEMI COVID-19 DI KOTA PURBALINGGA Auriel Yeristha Asrillia; Fitri Nur Rohmah; Mita Mawarni; Oki Dwi Prasetyani
Perwira Journal of Economics & Business Vol 2 No 2 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i2.355

Abstract

MSMEs are trading businesses managed by individuals who have economic businesses with criteria that have been applied by law. Even in terms of management, it still has a close relationship with the community's economy. However, around the beginning of March 2020, Indonesia was hit by an outbreak of a disease called Covid-19 (Corona Virus). Corona virus is a contagious disease. The global Covid-19 pandemic certainly has an impact on various sectors, especially in the economic sector. This study aims to examine the strategy of K-Street ByungDong in dealing with the market in the era of the Covid-19 pandemic and find out the efforts made by K-Street ByungDong in overcoming marketing constraints during the Covid-19 pandemic. The research method used in this study is a descriptive qualitative method. In this study, the object of research is the strategy of K-Street ByungDong in dealing with the market in the era of the Covid-19 pandemic. Data analysis methods used are interviews and documentation. Based on the results of the study, it shows that digital marketing is effectively carried out as a marketing strategy in dealing with the market in the era of the covid-19 pandemic
PENGARUH PENJUALAN DAN HARGA POKOK PENJUALAN TERHADAP LABA BERSIH Joko Priyadi; Michael; Aditya Wisnu Wardana
Perwira Journal of Economics & Business Vol 2 No 2 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i2.356

Abstract

This study aims to determine, explain, and analyze the effect of Sales and Cost of Goods Sold on Net Profit in manufacturing companies in the basic and chemical industrial sectors of the wood and processing sub-sectors listed on the Indonesia Stock Exchange in 2018-2020. The number of samples taken is 4 (four) wood and processing sub-sector companies from 5 populations of wood and processing companies that have published complete annual financial reports during the study period. The sampling technique used is purposive sampling. The research method used in this study is a quantitative verification method. Based on the results of the research data analysis, the results obtained where; sales have a significant positive effect on net income. and Cost of Goods Sold in the partial test has a positive effect on net income, in the simultaneous or concurrent test, Sales and COGS are known to have a significant effect on net income.
PENGARUH DEMOKRASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Maryani Mryn; Imahda Khoiri Furqon
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.v4i2.359

Abstract

This study aims to determine the influence of democracy on economic growth in Indonesia within three years, namely 2020-2022. This study uses a quantitative approach with secondary data taken from the website of the Badan Pusat Statistik (BPS) Indonesia with democratic variables represented with data on aspects of civil liberties, aspects of political rights and aspects of democratic institutions as independent variables and economic growth as the following variables. The result of this study is that democracy simultaneously has a significant effect on economic growth in Indonesia, but the strength of influence is very weak at 11,89%. Partially, aspects of civil liberties have a significant effect on economic growth, but aspects of political rights and aspects of democratic institutions do not have a significant effect on economic growth in Indonesia.
Pengaruh Jumlah Penduduk, Pendidikan, dan Pengangguran Pada Jumlah Penduduk Miskin Di Jawa Tengah Arinal Husna
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.v4i2.360

Abstract

This study aims to examine the effect of population, education, and unemployment on the number of poor people in Central Java in 2021. the sample applied is data on population, education, unemployment, and the number of poor people in all regencies/cities in Central Java Province in 2021. This research uses a quantitative approach. The research was taken from secondary data belonging to the Central Bureau of Statistics. The results of this study state that population has a positive and significant effect, the higher the population, the higher the number of poor people, and vice versa. Meanwhile, education has a significant negative effect. Unemployment has a negative and insignificant effect, the high and low unemployment does not affect the number of poor people. The results also show that population, education, and unemployment simultaneously affect the number of poor people in Central Java in 2021. The implications of this study suggest that policymakers should focus on improving educational access and quality to reduce poverty effectively. Furthermore, effective population control policies are necessary to manage the positive correlation between population growth and poverty. Future research should include additional variables such as health access, infrastructure, and comprehensive longitudinal data to provide a more detailed understanding of poverty dynamics.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGN PADA PT. GUDANG GARAM TBK. PERIODE 2016 – 2020 Aldes Syah Fira R; Ainun Musyarofah; Mundiyani Rahayu
Perwira Journal of Economics & Business Vol 2 No 2 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i2.362

Abstract

This research was conducted to analyze the financial performance of PT. Gudang Garam Tbk in the 2016-2020 period based on liquidity, solvency and profitability ratios. The research approach used is a quantitative approach. This research uses descriptive research. The subjects in this research were PT. Gudang Garam Tbk, while the object of this research is the annual financial report of PT. Gudang Garam Tbk. 2016-2020. The data analysis technique used is to calculate and analyze PT's financial reports. Gudang Garam Tbk in the 2016-2020 period using liquidity, solvency and profitability ratios. The company's financial performance is reviewed from the liquidity ratio as measured by PT's Current Ratio. Gudang Garam Tbk, is declared liquid, however the quick ratio (Quick Ratio) and cash ratio (Cash Ratio) are declared illiquid. Then the company's financial performance is reviewed from the solvency ratio as measured by DTAR and DTER, PT. Gudang Garam Tbk, was declared completely solvable. Meanwhile, if the company's financial performance is viewed from the perspective of profitability ratios as measured by ROA and ROE, PT. Gudang Garam Tbk, declared overall profit. This research is expected to provide data, information, references and an overview of the analysis of company financial performance in terms of liquidity ratios, solvency ratios and profitability at PT. Gudang Garm Tbk.
PENGARUH NIM, DEP, LOANS, SIZE TERHADAP CAR PADA BANK UMUM DI BURSA EFEK INDONESIA Danik Karyawati; Marsana Marsana; Sunarya Sunarya; Sumawan Sumawan
Perwira Journal of Economics & Business Vol 2 No 2 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i2.366

Abstract

This research aims to analyze the influence of Net Interest Margin (NIM), Deposit Equity Ratio (DEP), Loans to Assets Ratio (LOANS), and bank size (SIZE) on the Capital Adequacy Ratio (CAR) in commercial banks listed on the Stock Exchange Indonesia (IDX). The data used is for 4 years, namely 2014, 2015, 2016, and 2017 with a total of 28 banking companies, using the pooled data method to obtain 112 data. The panel regression analysis method is used to test the relationship between these variables. The research results show that NIM has a significant positive influence on CAR, indicating that banks with higher net interest margins tend to have higher capital adequacy ratios. In addition, DEP and LOANS have an insignificant negative effect on CAR, indicating that banks with a higher deposit to equity ratio tend to have a lower CAR. The higher the LOA, the lower the CAR level. However, SIZE does not have a significant influence on CAR in this context. These findings provide important insights for bank management and regulators in understanding the factors that influence bank capital adequacy levels and designing appropriate policies to ensure financial system stability

Page 20 of 22 | Total Record : 220

 18   19   20   21   22 

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