cover
Contact Name
Veni Soraya Dewi
Contact Email
veni@unimma.ac.id
Phone
+6285729001167
Journal Mail Official
jurbe@ummgl.ac.id
Editorial Address
Universitas Muhammadiyah Magelang Jl. Mayjen Bambang Soegeng, Glagak, Sumberrejo, Kec. Mertoyudan, Kabupaten Magelang, Jawa Tengah 56172
Location
Kab. magelang,
Jawa tengah
INDONESIA
Jurnal Analisis Bisnis Ekonomi
ISSN : 16935950     EISSN : 2579647x     DOI : http://10.31603/bisnisekonomi
Core Subject : Economy, Science,
Aim: Jurnal Analisis Bisnis Ekonomi (JURBE) ISSN 2579-647X is a scientific journal of bussiness and economic managed by Universitas Muhammadiyah Magelang. Jurnal Analisis Bisnis Ekonomi (JURBE), an electronic journal, provides a forum for publishing the original research articles, review articles, and case study on the scope. This journal is issued twice a year and it is a tool for researchers, academics, and practitioners who wished to channel their thoughts and findings in the field of Economic and Bussiness. Scopes of JURBE includes: 1. Auditing a) Financial report audits b) Management audits  c) Forensic audits  2. Taxation a) Tax policy b) Tax planning c) Tax complience 3. Financial accounting a) Accounting theory b) Financial accounting standards  c) Accounting policies and methods  d) Accounting measurement and recognition e) Reporting systems f) Financial reporting items g) Financial ratios h) The effect of accounting information i) International financial accounting  4. Public Sector Accounting and other topics related to accounting education 5. Human resource management a)  HR measurement b)  HR performance c)   HR Motivation and intention, turn over, company performance 6. Marketing management a)  Strategy in marketing b)  Market preference c)   Digital marketing d)  Marketing channel e)  Channel of distribution f)   Market analysis g)  Type and size of market 7. Financial management a)  Project and corporate financing b)  Risk management c)   Market analysis d)  Investment theory and practice e)  Economics of sustainability and renewal f)   Financial aspects of statutory regulations, energy and environment g)  Cost evaluation and financial implications 8.   Entrepreneurship a)  Entrepreneurship and entrepreneurs intention b)  Entrepreneurship policy c)   Growth of the business d)  Business sustainability e)  Entrepreneurship context f.) Innovation and creativity. 9. Sharia Accounting and other topics relate to above field.
Articles 5 Documents
Search results for , issue "Vol 21 No 1 (2023)" : 5 Documents clear
Effect of Eco-Friendly Product Experience and Green Identity on Intention to Switch Hirianto, Reno Firman; Adhihendra, Brian Gregory; Candra, Maeda Dicky; Mayasari, Desy; Ayuninggar, Lintang
Jurnal Analisis Bisnis Ekonomi Vol 21 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.6351

Abstract

This research focuses on studies related to green marketing and intention to switch. This is based on the current environmental conditions, which are adversely affected by the sustainability of uncontrolled economic activities. The focus of this research will be to study the intention to switch consumers of packaged beverage products which are influenced by Green Product Experience and Green-self Identity. In addition, this research will also fill in the gaps of previous research, where the variables of Green Product Experience and Green-self Identity were studied more in the context of high-involvement products. The method used in this research is a quantitative survey. The data processing uses the SEM-PLS application. The results of this study indicate that in the context of products with low involvement, consumers tend to have the intention to switch even though they already have an understanding and experience related to environmentally friendly products. Keyword: Green Product Experience, Green-self Identity, Intention to Switch
Consumer Perception on Digital Marketing of Fisheries Product in Lamongan, East Java, Indonesia Anam, M. Khairul; Muntalim, Muntalim; Mas'ud, Faisol
Jurnal Analisis Bisnis Ekonomi Vol 21 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.7865

Abstract

Digital marketing has recently become a serious concern for economic actors. Consumer perceptions and behavior towards digital marketing of fishery products are very important to determine marketing strategies and market segmentation. This study aims to analyze consumer perceptions and satisfaction of online fishery products using Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI). This study used accidental sampling with 135 respondents. The results showed that product quality, price, discount availability, delivery time, packaging, security, and COD (Cash on Delivery) system had high performance values. While shipping costs have low performance. While the results of consumer satisfaction show that the CSI score is 62.4%, meaning that consumers are satisfied with the online fishery product sales service. However, business actors need to maintain and improve their service performance
The Influence of Entrepreneurship Character, Technology, and Financial Literacy on MSME Business Performance in Central Java and Yogyakarta Efendi, Kurnia; Waharini, Faqiatul Mariya
Jurnal Analisis Bisnis Ekonomi Vol 21 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.8515

Abstract

This study examines the effect of entrepreneurial characteristics, use of technology, and accounting literacy on the business performance of Micro, Small, and Medium Enterprises (MSMEs) in Central Java and the Special Region of Yogyakarta (DIY). This study used 2,684 respondents from owners and managers of MSMEs in seven regencies and cities in Central Java and Yogyakarta. The data that has been collected is analyzed using WarpPLS. The result shows that entrepreneurial characteristics, use of technology, and accounting literacy positively and significantly impact business performance. These results have positive implications that MSMEs are able to achieve business performance by optimizing these three things.
Audit Committee Audit Committee and Firm Performance During Covid 19 azizah, amiril -
Jurnal Analisis Bisnis Ekonomi Vol 21 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v21i1.8921

Abstract

This study aims to analyze the relationship between audit committees and company performance during the Covid-19 pandemic. In a crisis situation like this pandemic, it is important to pay attention to the role of the audit committee in improving company performance. The research method used is secondary data analysis from the financial reports of companies listed on the Indonesia Stock Exchange from January 2019 to December 2020. The results of this study show the audit committee characteristic has a positive correlation with Return on Asset (ROA) and Return on Equity (ROE) as proxies for firm performance. Meanwhile, the result audit committee has no significant impact on Tobin.s Q as a measure of firm performance. Data on this research provided 99 companies with a sample population of 396 listed finance and non-finance companies in the Indonesia Stock Exchange. The sample was determined by using purposive sampling. To analyze the panel data used test estimate; pooled Least Square (PLS), Fixed Effect Model (FE), and Random Effect Model (RE) on the STATA program. Results of this study show the audit committee characteristic has a positive correlation with Return on Asset (ROA) and Return on Equity (ROE) as proxies for firm performance. Meanwhile, the result audit committee has no significant impact on Tobin.s Q as a measure of firm performance. Keywords: Number Audit committee, Audit committee independent, the Number audit committee has financial expert, Firm performance
Learn From The Biggest Accounting Fraud In 95 Years Maharani, Shinta; Ab Rahman, Asmak; Dewi, Veni Soraya
Jurnal Analisis Bisnis Ekonomi Vol 21 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.9215

Abstract

This study analyses the panel data on the 96 most significant fraud cases from 1925 to 2020. The focus will be on agency theory because it affects falsified accounting as the most common type of accounting fraud and then Overstated Assets, Sales, and Revenues. Descriptive statistics with the 96 most prominent cases based on literature have been identified to understand the topic better. The data collected from 1925 to 2020 is presented and summarised in specific tables and graphs for a more immediate understanding. The mixed method was used to analyze 476 data items, both quantitative and qualitative research, with SPSS and Nvivo applications. This research found that 61 out of 96 fraud cases are from the USA, and the most auditor firm being Price Water House. The evidence that emerged is that none of the cases analyzed deals with the pandemic --the fraud occurred years ago- to understand possible practical implications and further theoretical contributions. This research suggests that auditors should apply business ethics to be more proactive and pragmatic, considering how quickly events change and the uncertainty that arises. This study contributes to advancing knowledge of the accounting world, specifically of fraud. As far as the authors know, this is the first study that analyzes the panel data on fraud with mixed methods.

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