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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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KAJIAN AKUNTABILITAS KEUANGAN DAN TRANSPARANSI DALAM MENILAI KINERJA PEMERINTAHAN DESA Aziz, Nur Jannah Abdi; Winda Ayu; Tiara
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.
Profitablitas dan Likuiditas terhadap Nilai Perusahaan melalui Kebijakan Dividen Solihah; Ghonimah Zumroatun Ainiyah; Maharani, Destin Alfianika
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.
PENGARUH DISKON DAN NIAT BELI TERHADAP KEPUTUSAN PEMBELIAN DI MARKETPLACE SHOPEE PADA MAHASISWA STIE TAMANSISWA BANJARNEGARA Frina Annur, Yulia; Lustono, Lustono; Maesaroh, Siti
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.
ANALISIS FAKTOR-FAKTOR YANG MENENTUKAN KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021 Marsana, Marsana; Karyawati, Danik; 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; Kusumawardhani, Eny; Karyawati, Danik; 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; Rudianti, Walid; 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 Yeristha Asrillia, Auriel; Rohmah, Fitri Nur; Mawarni, Mita; Prasetyani, Oki Dwi
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 Priyadi, Joko; Michael; Wardana, Aditya Wisnu
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.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGN PADA PT. GUDANG GARAM TBK. PERIODE 2016 – 2020 Fira R, Aldes Syah; Musyarofah, Ainun; Rahayu, Mundiyani
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 Karyawati, Danik; 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

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