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Jurnal Bisnis, Ekonomi Syariah dan Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30469880     EISSN : 30469864     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 149 Documents
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Analisis Laporan Keuangan Sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT. Unilever Inonesia TBK Tahun 2020-2023 Sifani Jannah; Dalizanolo Hulu
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1196

Abstract

This study aims to analyze financial statements as a tool to assess the financial performance of PT Unilever Indonesia Tbk for the period 2020–2023. Using a descriptive quantitative approach, this research calculates key financial ratios, including liquidity ratios (current ratio), solvency ratios (debt to equity ratio), activity ratios (total asset turnover), and profitability ratios (net profit margin). The results show that the current ratio experienced a declining trend from 66.09% in 2020 to 55.16% in 2023, reflecting a weakening ability of the company to meet its short-term liabilities. The debt to equity ratio increased from 315.90% in 2020 to 392.85% in 2023, indicating a high dependence on debt financing. Meanwhile, the total asset turnover improved from 315.90% in 2020 to 392.85% in 2023, suggesting better efficiency in utilizing assets to generate sales. However, the net profit margin declined from 16.42% in 2020 to 12.26% in 2023, signaling a decrease in the company's effectiveness in converting sales into net profit. Based on these findings, PT Unilever Indonesia Tbk is advised to enhance the management of current assets, strengthen its capital structure by reducing reliance on debt, and thoroughly evaluate cost control and marketing strategies to improve profitability and ensure business sustainability in the future.
Pengaruh Influencer Marketing dan Word Of Mouth terhadap Minat Beli Skincare Glad2Glow: Studi Kasus pada Mahasiswa Universitas Trunojoyo Madura Hilya Sania Rosada; Mochammad Isa Anshori
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1198

Abstract

This study aims to determine the effect of influencer marketing and word-of-mouth on the interest of Trunojoyo Madura University students to buy Glad2Glow skin care products. Influencer marketing and word-of-mouth are seen as important factors in influencing consumer decisions when making purchases, especially in the beauty industry where recommendations and promotions play a big role. Using a questionnaire method, 22 students of Trunojoyo University Madura participated in this quantitative research. Data were analyzed using multiple linear regression techniques to determine the relationship between influencer marketing and word-of-mouth with purchase intention. The results showed that consumer intention to purchase Glad2Glow products is strongly and positively influenced by word-of- mouth and influencer marketing. These results provide insights to marketers on how to utilize customer recommendations and influencers to increase sales of skincare products in relevant target markets.
Analisis Laporan Keuangan Sebagai Alat dntuk Menilai Kinerja Keuangan Perusahaan pada PT. Jasa Marga (Persero) TBK Tahun 2021 - 2024 Nurul Ghefira; Dalizanolo Hulu
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1201

Abstract

This study aims to evaluate the financial performance of PT Jasa Marga (Persero) Tbk during the period 2021 to 2024 in an effort to assess the effectiveness of financial management within the infrastructure sector. The main focus of the study is to determine whether there has been an improvement in financial performance based on relevant financial indicators. The analysis was conducted using a descriptive quantitative approach based on the company’s published annual financial statements. The results indicate that, in general, PT Jasa Marga has experienced a significant improvement in financial performance over the past four years. This is reflected in improved liquidity, solvency, profitability, and activity ratios. The increase in toll revenue, as the company’s main source of income, along with profit growth and operational efficiency, serve as key indicators of the success of management strategies in addressing post-pandemic challenges and expanding national toll road projects. Additionally, improved debt management is evidenced by the declining leverage ratios year after year. These findings support the hypothesis that there has been an improvement in financial performance during the observation period.
Dampak Reward dan Punishment terhadap Kinerja Karyawan Melalui Disiplin Kerja Sebagai Variabel Intervening di PERUMDA Air Minum Tirta Batang Hari Sufriyan Wahyudin Darmanto; Sry Rosita; Dian Mala Fithriani Aira
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1222

Abstract

This study aims to determine the impact of rewards and punishments on employee performance through work discipline. This study uses quantitative methods, data collection techniques by distributing respondent questionnaires. The sample in this study were 48 employees of PERUMDA Air Minum Tirta Batang Hari. This study uses Descriptive Analysis techniques using the SmartPLS 4.0.0 application as a data processing tool. The results of this study indicate that rewards have a positive and significant effect on performance. Punishment does not have a positive and significant effect on performance. Work discipline has a positive and significant effect on performance. Rewards have a positive and significant effect on work discipline. Punishment has a positive and significant effect on work discipline. Rewards have a positive and significant effect on performance through work discipline. Punishment does not have a positive and significant effect on performance through work discipline.
Faktor-Faktor yang Memengaruhi Financial Distress pada Perusahaan yang Terafiliasi Israel Putri Handayani; Agus Zahron Idris
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1274

Abstract

This study examines the factors that influence financial distress in companies affiliated with Israel, focusing on the roles of profitability, liquidity, leverage, sales growth, and firm size. The research is driven by the phenomenon of boycotts caused by geopolitical conflicts involving Israel, which have impacted the financial performance of several companies, particularly in Indonesia. The study uses a quantitative approach, analyzing a sample of companies listed on the Indonesia Stock Exchange (IDX) that are affiliated with Israel during the 2023-2024 period. The data consists of quarterly financial statements, which are analyzed using the Altman Z-Score bankruptcy prediction model. The findings show that profitability and liquidity have a significant effect on financial distress, while leverage and sales growth have a smaller impact. Firm size is also found to reduce the risk of financial distress. These results suggest that companies linked to Israel are more vulnerable to financial risks due to boycotts triggered by international political tensions.
Pengaruh Promosi Digital, Kualitas Layanan, dan Gaya Hidup terhadap Keputusan Konsumen dalam Penggunaan Jasa Omahbiru Wedding Organizer Fadhila Fatika Hadi; Faisol Faisol; Itot Bian Raharjo
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1302

Abstract

This study aims to examine the influence of digital promotion, service quality, and lifestyle on consumer decision-making in using the services of Omahbiru Wedding Organizer, located in Kediri. The background of this research stems from the increasing competition among wedding organizer businesses in the digital era, which requires service providers to adapt their marketing strategies to the preferences and behavior of modern consumers. A quantitative research approach was applied, with data collected through questionnaires distributed to 108 respondents who had previously used Omahbiru’s services. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method, assisted by SmartPLS 3.0 software. The study examined three independent variables digital promotion, service quality, and lifestyle and one dependent variable, namely consumer decision. The findings reveal that all three independent variables have a significant simultaneous effect on consumer decisions. Individually, lifestyle and service quality have a stronger influence compared to digital promotion, which shows a moderate effect. The R-Square value of 0.488 indicates that these variables explain 48.8% of the variance in consumer decision-making. These results highlight the importance of aligning digital promotional strategies, service excellence, and lifestyle compatibility to attract and retain customers in the wedding organizer industry. Keywords: digital promotion, service quality, lifestyle, consumer decision, wedding organizer Penelitian ini bertujuan untuk mengkaji pengaruh promosi digital, kualitas layanan, dan gaya hidup terhadap keputusan konsumen dalam menggunakan jasa Omahbiru Wedding Organizer yang berlokasi di Kediri. Latar belakang penelitian ini didasarkan pada meningkatnya persaingan antar wedding organizer di era digital, yang menuntut pelaku usaha untuk menyesuaikan strategi pemasarannya dengan preferensi dan perilaku konsumen modern. Pendekatan penelitian yang digunakan adalah kuantitatif, dengan pengumpulan data melalui kuesioner kepada 108 responden yang sebelumnya telah menggunakan jasa Omahbiru. Analisis data dilakukan dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS), menggunakan bantuan software SmartPLS versi 3.0. Penelitian ini menguji tiga variabel independen—promosi digital, kualitas layanan, dan gaya hidup—serta satu variabel dependen yaitu keputusan konsumen. Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh signifikan secara simultan terhadap keputusan konsumen. Secara parsial, variabel gaya hidup dan kualitas layanan memberikan pengaruh yang lebih kuat dibandingkan promosi digital, yang memberikan pengaruh sedang. Nilai R-Square sebesar 0,488 menunjukkan bahwa ketiga variabel mampu menjelaskan 48,8% variasi dalam pengambilan keputusan konsumen. Temuan ini menegaskan pentingnya kesesuaian strategi promosi digital, pelayanan yang unggul, dan penyesuaian gaya hidup dalam menarik dan mempertahankan pelanggan di industri wedding organizer. Kata Kunci: promosi digital, kualitas layanan, gaya hidup, keputusan konsumen, wedding organizer
Pengaruh Desain Produk, Word of Mouth, dan Harga terhadap Keputusan Pembelian Produk Tas TBLZ Official Kediri Alifanisa Bianca Fladysti; Faisol Faisol; Susi Damayanti
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i1.1303

Abstract

This research is motivated by the development of the local fashion industry driving increasingly competitive competition, including in the bag product sector. This study aims to determine the effect of product design, word of mouth, and price on purchasing decisions for TBLZ Official bag products in Kediri, both partially and simultaneously. The approach used is quantitative research with a causal research type. The sample in this study amounted to 100 respondents who were TBLZ Official consumers. The sampling technique used the purposive sampling method, while data analysis was carried out using multiple linear regression using SPSS software version 25. The results of the study indicate that partially the variables of product design, word of mouth, and price have a significant effect on purchasing decisions, as indicated by their respective significance values ​​below 0.05. Simultaneously, the three variables also have a significant effect on purchasing decisions, with a calculated F value of 330.712 and a significance of 0.001. The coefficient of determination (Adjusted R²) value of 0.909 indicates that 90.9% of the variation in purchasing decisions can be explained by the three independent variables. Thus, companies are advised to focus on design innovation, strengthen word of mouth strategies, and consider appropriate pricing in order to increase consumer purchasing decisions. Keywords: Product Design, Word of Mouth, Price, Purchase Decision, Tblz Official Abstrak. Penelitian ini dilatar belakangi oleh perkembangan industri fashion lokal mendorong persaingan yang semakin kompetitif, termasuk dalam sektor produk tas. Penelitian ini bertujuan untuk mengetahui pengaruh desain produk, word of mouth, dan harga terhadap keputusan pembelian produk tas TBLZ Official di Kediri, baik secara parsial maupun simultan. Pendekatan yang digunakan adalah penelitian kuantitatif dengan jenis penelitian kausal. Sampel dalam penelitian ini berjumlah 100 responden yang merupakan konsumen TBLZ Official. Teknik pengambilan sampel menggunakan metode purposive sampling, sedangkan analisis data dilakukan dengan regresi linier berganda menggunakan bantuan software SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial variabel desain produk, word of mouth, dan harga berpengaruh signifikan terhadap keputusan pembelian, yang ditunjukkan dengan nilai signifikansi masing-masing di bawah 0,05. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap keputusan pembelian, dengan nilai F hitung sebesar 330,712 dan signifikansi 0,001. Nilai koefisien determinasi (Adjusted R²) sebesar 0,909 mengindikasikan bahwa 90,9% variasi dalam keputusan pembelian dapat dijelaskan oleh ketiga variabel independen. Dengan demikian, perusahaan disarankan untuk fokus pada inovasi desain, memperkuat strategi word of mouth, serta mempertimbangkan penetapan harga yang sesuai agar dapat meningkatkan keputusan pembelian konsumen.   Kata kunci: Desain Produk, Word Of Mouth, Harga, Keputusan Pembelian, Tblz Official
Efektivitas Penggunaan SAP dalam Pencatatan Transaksi Keuangan : Pengalaman Magang di PT Pos Indonesia Regional V Surabaya Dela Wahyu Putri Awanda; Uhti Noer Choliza Safitri; Devina Shava Amalia; Ataina Rusyda Fauziyah
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 1 (2025): Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i2.1309

Abstract

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.
Peranan Rekonsiliasi Bank dalam Meningkatkan Akurasi Laporan Keuangan PT Adhibaladika Agung Celine Amanda Sarifatul Sabrina; Yolanda Maghdalena Sihaloho
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v2i3.1321

Abstract

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Pada Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Alsha Fianingsih Putri; Sigit Puji Winarko; Faisol Faisol
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of firm size, profitability, and liquidity on firm value in the transportation and logistics sector listed on the Indonesia Stock Exchange during 2020–2023. This study uses a quantitative approach with secondary data obtained from annual financial reports. The sample was selected through purposive sampling and resulted in 11 companies over 4 years, totaling 44 observations. Panel data regression analysis was performed using STATA-14. The results show that partially, firm size and liquidity do not significantly affect firm value, while profitability has a significant positive effect. Simultaneously, all three variables significantly affect firm value. This finding implies that profitability is a main concern for investors when assessing firm value.

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