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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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ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PT WIJAYA CAHAYA TIMBER TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Joko; Sari, Cita Akhmalia; Purwantini, Heni
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.
PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PRODUKSI PT HASTA PUSAKA SENTOSA PURBALINGGA Barima, Hima; Puspitawati, Endah; Supriatin, Dyah
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.
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN Deliyanti, Tria; Hadiwibowo, Imam; Azis, Mohammad Taufik
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 PENGETAHUAN RANTAI PASOK HALAL DAN SIKAP TERHADAP NIAT BELI MAKANAN HALAL Prasetyo, Djoko; Qurniawati, Rina Sari; Setyawan, Andri
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 Mahfiroh, Yumrotun; Supriatin, Dyah; Hasibuan, Reza Rahmadi
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 Redjo , Paulina Rosna Dewi; Aksa, Adi Faisal; Ayuwinda Seran, Maria
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) Ameilia, Deva; Afandi, Pandi; Putra, Yanuar Surya; Puspita, Maria Entina
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 Hutabarat, Metyria Imelda; Lumban Gaol, Manatap Berliana; Zalukhu, Rika Surianto
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.
RETURN SAHAM: CORPORATE SOCIAL RESPONSIBILITY DAN MODERASI GOOD CORPORATE GOVERNANCE Aryani, Kharisma Dwi; Mutmainah, Ina; Apriliantika, Annisa
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.
PENGARUH REPUTASI PERUSAHAAN & SOSIAL MEDIA TERHADAP MINAT MELAMAR KERJA GENERASI Z: (STUDI KASUS MAHASISWA POLITEKNIK STIBISNIS TEGAL) Nurlaeli, Fenti; Heriman Setio, Alfred; Caludya, Merisa
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.v5i1.481

Abstract

Companies find it difficult to maintain a quality workforce because generation Z likes to change workplaces in a short period of time. In fact, the company's success can be seen from the quality of its services, products, and ability to attract and retain a quality workforce. The purpose of this study is to find out the extent to which company reputation and social media affect the interest in applying for jobs in generation z, especially students of Stibisnis Tegal Polytechnic. This study uses a quantitative method with a population of 68 Stibisnis Polytechnic students in 2021 – 2023.The sampling technique used in this study is using nonprobability sampling with purposive sampling technique. The results of the study explain that company reputation and social media have a significant influence on the interest in applying for jobs of generation z in Stibisnis Tegal Polytechnic students both partially and simultaneously.Based on the results of the study, this indicates that the effective application of company reputation and social media can increase the interest in applying for jobs in Stibisnis Polytechnic students.

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