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 2 Documents
Search results for , issue "Vol 22 No 2 (2024)" : 2 Documents clear
Linking Accounting Information and Internal Controls to Sustainable Performance: Evidence on the Mediating Role of Management Control Systems Sinarasri, Andwiani; Murniningsih, Rochiyati
Jurnal Analisis Bisnis Ekonomi Vol 22 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.15066

Abstract

This study examines the influence of the Internal Control System (ICS), Accounting Information System (AIS), and Management Control System (MCS) on Sustainability Performance among 88 Islamic Microfinance Institutions (IMFIs) in Central Java, Indonesia. Employing Smart PLS for data analysis, the findings reveal that: (1) the ICS exerts a significant effect on the MCS, with the MCS mediating the relationship between ICS and sustainability performance; and (2) the AIS does not significantly affect the MCS, nor does the MCS mediate the relationship between AIS and sustainability performance. The key theoretical contribution lies in highlighting the mediating role of MCS in translating ICS functions as internal control mechanisms into improved sustainability outcomes. Practically, the findings enrich the management accounting literature, offering insights for enhancing the design and application of MCS to support sustainability-oriented performance in Islamic microfinance institutions.
A Multidimensional Development Theory Perspective on Mobile Fintech Privacy: Evidence from Indonesian Millennial Users Purwantini, Anissa Hakim; Maharani, Betari
Jurnal Analisis Bisnis Ekonomi Vol 22 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.15069

Abstract

In today's digital economy, privacy concerns in the context of financial technology (FinTech) have become critically important. This research aims to investigate both the enabling and inhibiting factors influencing Internet Privacy Concern (IPC) among users of mobile FinTech services, specifically targeting the millennial generation in Indonesia. The research model is grounded in the Multidimensional Development Theory, encompassing four dimensions: environmental, individual, information management, and interaction management. This study employed an online survey method to distribute questionnaires to respondents, and through convenience sampling, 432 respondents were obtained. Utilizing Structural Equation Modeling - Partial Least Squares (SEM-PLS) analysis, the results demonstrate that familiarity with government legislation, risk avoidance and privacy protection have positif effect on IPC. While industry self- regulation, collectivism, previous privacy invasion experience, internet knowledge, information sensitivity and social presence did not influence IPC. Furthermore, benefit of information disclosure has a negative effect on IPC.

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