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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 220 Documents
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PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN Tria Deliyanti; Imam Hadiwibowo; Mohammad Taufik Azis
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.v5i1.407

Abstract

This research aims to examine the effect of Environmental Social Governance (ESG), Intellectual Capital (IC), and Sales Growth on the financial performance of non-financial companies listed on the IDX ESG Leaders in 2020-2023. The research method uses a quantitative approach with secondary data from annual financial reports and sustainability, and uses purposive sampling with a sample of 15 companies. Data analysis techniques include normality, multicollinearity, heteroscedasticity, and panel data regression tests with chow and hausman tests. The results showed that ESG has no significant effect on financial performance, while IC has a significant positive effect, and Sales Growth has no significant effect. The implication of this study is that companies need to focus on managing Intellectual Capital to improve financial performance, while ESG implementation and sales growth require a more mature strategy to have a positive impact on financial performance. This indicates that while ESG practices are important for long-term sustainability, and sales growth is an indicator of business expansion, their influence on financial performance can vary and is not always significant without proper management.
PENGARUH DIGITAL LEADERSHIP DAN WORK ENGAGEMENT PADA INNOVATION WORK BEHAVIOUR PADA GEN Z JAWA TENGAH Kartika Dwi Chandra Sari; Yadi Fakhruzein Terang Jaya; Riska nadiya Salsabela
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.v4i2.414

Abstract

This study aims to asses the relationship between Innovation Work Behavior with Digital Leadership and Work Engagement. The method to select the responden using purposive sampling, and it was conducted on 80 people Gen Z in Jawa Tengah. Further, the study using SEM-PLS with WrapPLS ver 7.0. The result support that Digital Leadership has a positif significant relationship with Innovative Work Behavior and Work Engagement. But, the findings found that the work engagement gen Z in Jawa Tengah didn’t affected Innovative Work Behavior. Gen Z in Indonesia has a realistic trait to face the work life, and the gen Z generally have a low rate of work engagement, but they have an innovative character. It is indicated that gen Z in Jawa Tengah probably didn’t need engage with the work to show innovative behaviour in organization
ANALISIS MANAJEMEN RISIKO PADA HOME INDUSTRI UD. SAFNUR DESA LENGKONG KECAMATAN RAKIT KABUPATEN BANJARNEGARA Muhamad Solekan; Muhammad Aris Pujiyanto; Sarno; Dwi Putriana Nuramanah Kinding
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.v4i2.421

Abstract

UD. Safnur, a home industry in Banjarnegara Regency, focuses on agro-industry using local soybean products. Effective risk management is essential, especially in uncertain times, as home industries contribute significantly to the local economy. This study aims to identify the risk management process, assess potential risks, and analyze strategies to manage these risks. This study involves preparation, data collection, processing, analysis, and conclusion. The study was conducted in June 2024. The risk management process includes three stages: Risk Identification with SWOT analysis, Risk Assessment using a risk matrix, and Risk Response Plan Development. This study identified three main risk factors: Supply Risk, Operational Risk, and Marketing Risk. In the risk assessment, marketing risk is classified as high (red zone), while supply and operational risks are classified as low (yellow zone). Recommended risk responses include basic digital marketing training, offering promotions and discounts, product diversification, establishing partnerships with cooperatives and raw material suppliers, adopting financial technology, and using continuous band sealers. This study shows that by systematically identifying and assessing risks, and developing appropriate risk response strategies, UD. Safnur can manage the risks it faces effectively, so that it can contribute more significantly to the local economy in Banjarnegara Regency
PENGARUH PENGETAHUAN RANTAI PASOK HALAL DAN SIKAP TERHADAP NIAT BELI MAKANAN HALAL Djoko Prasetyo; Rina Sari Qurniawati; Andri Setyawan
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.v5i1.427

Abstract

Recently, the halal concept has gained more attention worldwide. This is due to the increasing demand for halal food products due to the increasing number of global musicians. So far, many Muslims still feel doubtful and not confident that the food sold to the market is truly halal. Knowledge of the halal product supply chain, namely what products and how they are produced, transported and stored, will affect consumer intentions to buy. Attitudes towards halal food are very important in determining consumer behavior towards halal food. This study examines consumer knowledge of the halal supply chain and their attitudes towards the intention to buy halal food. The sample of this study was Muslim students in the cities of Salatiga and Surakarta. The results of this study prove that bringing knowledge of the halal supply chain and attitudes has an effect on the intention to buy halal food
PENGARUH DISIPLIN KERJA, MOTIVASI KERJA DAN LINGKUNGAN KERJA INTERNAL TERHADAP KINERJA PEGAWAI PENGADILAN AGAMA TINGKAT PERTAMA KABUPATEN PURBALINGGA Yumrotun Mahfiroh; Dyah Supriatin; Reza Rahmadi Hasibuan
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.v5i1.433

Abstract

In 2022 and 2023, the Religious Court of Purbalingga Regency still faced issues related to employee performance. This study aims to analyze the influence of work discipline, work motivation, and the internal work environment on the performance of the employees of the Religious Court of Purbalingga Regency. The type of research used is quantitative. The population of the study consists of 43 employees. The sample used in this study includes the entire population, employing quantitative methods. The results of this study indicate that work discipline has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and the internal work environment has a positive and significant effect on employee performance. Furthermore, work discipline, work motivation, and the internal work environment individually affect employee performance. The coefficient of determination is 0.493, meaning that the variables in this study influence 49% of employee performance, while the remaining 51% is influenced by other factors not examined in this study. Keywords: Work Discipline, Work Motivation, Internal Work Environment
ANALISIS STRATEGI PENINGKATAN PRODUKSI TAHU TEMPE DI DESA WEHALI KECAMATAN MALAKA TENGAH KABUPATEN MALAKA Paulina Rosna Dewi Redjo; Adi Faisal Aksa; Maria Ayuwinda Seran
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.v5i1.467

Abstract

Increasing tofu and tempeh production is an effort made to increase the quantity and quality of tofu and tempeh production. The aim of this research is to find out about the Strategy Analysis for Increasing Tofu and Tempe Production in Wehali Village, Central Malaka District, Malaka Regency using the Analytical Hierarchy Process (AHP) method with the criteria of Raw Materials, Labor, Capital. Data was collected from the opinions of respondents who are owners of the UD Mekar Sari and Abdi Jaya tofu and tempeh businesses in the form of a paired comparison questionnaire using the Saaty scale (1-9). Based on data processing using the AHP method, it produces weighted values ​​for each criterion, namely Raw Materials (0.30), Labor (0.32), Capital (0.37). Meanwhile, the weighted value of each alternative is Efficiency in Use of Raw Materials (0.28), Training and Enhancement of Labor (0.32), Efficiency in Use of Capital (0.37), From the results of data processing criteria, for the most important criteria in increasing tofu and tempeh production is the Capital criterion, and for the best priority is Capital Use Efficiency.
PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Karyawan PT NPI Kabupaten Boyolali) Deva Ameilia; Pandi Afandi; Yanuar Surya Putra; Maria Entina Puspita
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.v5i1.471

Abstract

Accounting fraud was discovered in several companies due to pressure on financial targets. Its caused by internal control, individual morality and employee job satisfaction. The purpose this research to determine the influence of internal control, individual morality and job satisfaction on accounting fraud among PT NPI employees. From the results of the t test it is known that control has a significant effect, while individual morality and job satisfaction have no effect on the tendency for accounting fraud at PT NPI. The F test results of the three variables simultaneously influence the tendency for accounting fraud. As much as 61.3% is influenced by this variable, while the remaining 38.7% is influenced by other variables. Company must maintain and improve internal control and employee job satisfaction, and the employees always maintain good morality.
ANALISIS PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY PADA PERUSAHAAN SEKTOR PERTANIAN Metyria Imelda Hutabarat; Manatap Berliana Lumban Gaol; Rika Surianto Zalukhu
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.v5i1.475

Abstract

This research aims to analyze the influence of profitability and company size on disclosure of corporate social responsibility. The data sample was selected using a census method carried out on agricultural sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample used was 10 agricultural sector companies. This research is a combination of time series data and cross section. The results of this research show that profitability has positive but not significant effect on disclosure of corporate social responsibility. Company size has positive and significant effect on disclosure of corporate social responsibility. The results of the simultaneous analysis show that profitability and company size have positive and significant effect on disclosure of corporate social responsibility.
PENGARUH LITERASI KEUANGAN DAN PENDAPATAN TERHADAP MINAT INVESTASI MAHASISWA DIERA DIGITAL Nastiti Dwi Lestari; Aliza Listiawati
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. .
RETURN SAHAM: CORPORATE SOCIAL RESPONSIBILITY DAN MODERASI GOOD CORPORATE GOVERNANCE Kharisma Dwi Aryani; Ina Mutmainah; Annisa Apriliantika
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.v5i1.480

Abstract

The average stock return in 2021 the average stock return will increase rapidly by 67% because the government, OJK, and Bank Indonesia are working together to carry out various stimulus methods so that the economy can return to stability. In addition, the existence of innovations in terms of banking digitization and CSR implementation has made investors start to look back at banking stocks. From this incident the company seemed to realize that CSR can effectively affect stocks with Good Corporate Governance Mechanisms as a Moderating Variable in Banking Sector Companies Listed on the IDX for the 2021-2023 Period. This research uses a quantitative method that uses secondary data in the form of annual reports and sustainability reports that the company publishes. The sample in this study was selected using a purposive sampling method so that the sample used was 55 companies in the banking sector. The simple regression analysis method and the Moderated Regression Analysis (MRA) test were used in this study to test the hypothesis proposed by the researcher. The results of this study indicate that the CSR variable has a significant effect on stock returns, institutional ownership is not able to strengthen the moderating effect of CSR on stock returns, managerial ownership is able to strengthen the effect of CSR on stock returns, independent commissioners are not able to strengthen CSR moderation on stock returns, and the audit committee is not able to strengthen the influence of CSR on stock returns.

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