Jurnal Analisis Bisnis Ekonomi
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.
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321 Documents
<![CDATA[PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Tarida, Theresa Dina]]>;
<![CDATA[Prasetyo, Andrian Budi]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v16i2.2618
<![CDATA[This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable. The population in this study is the manufacturing companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2016. Samples used in this study are 89 companies that are selected using the purpovise sampling method. This study used multiple liniear regression to examine the hypothesis. The result of this study shows that tax avoidance has a significant negative effect to the firm value. Tax avoidance also has significant positive effect to the agency cost. Lastly, transparency of information succeed to moderate the effect of tax avoidance on firm value become positive effect.]]>
<![CDATA[PROFESIONAL AUDIT DAN ETIKA KERJA TERHADAP TINDAKAN WHISTLEBLOWING ]]>
<![CDATA[Magfiroh, Siti]]>;
<![CDATA[Sunarmo, Agus]]>;
<![CDATA[Primasari, Dona]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v16i2.2619
<![CDATA[The long-term goal of this research is to contribute to the theory and be a material consideration and policy for management in quality human resources and develop various strategies that are able to develop factors that influence whistleblowing actions and for the development of accounting science in the auditing field. Data collection in this study was carried out by distributing questionnaires through distribution or direct delivery to internal auditors in the banking industry who were respondents in Banyumas Regency which was also a population. This study aims to examine the antecedents consisting of professional auditors and work ethics that influence the act of carrying out auditors' whistleblowing. The sampling technique in this study using the census technique. While for data analysis using Statistical Product and Service Solution (SPSS) version 25.00 with multiple linear regression programs. The results of the study show that acceptance of the proposed hypothesis is that the auditor's professional variables and work ethics are proven to influence the actions of conducting auditors' whistleblowing.]]>
<![CDATA[PERAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Alminanda, Putri]]>;
<![CDATA[Marfuah, Marfuah]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v16i2.2620
<![CDATA[The main objective of this study is to examine the role of organizational commitment variable in moderating the influence of human resource competence, utilization of information technology and internal control system on the quality of regional financial report in Bantul Regency. The data collection of this study using questionnaires. Questionnaire submitted to 96 of employees working in accounting/finance in Bantul Regency. Number of questionnaires returned and filled in completely are 90. Based on the results of hypothesis testing with moderated analysis regression (MRA) is summarized as follows: (1) internal control system and utilization of informati technology have a significant positive effect on the quality of regional government financial report and (2) organizational commitment strengthen internal control system and utilization of information technology to the quality of regional government financial report . While the competence of human resources has no significant effect on the quality of regional government financial report.]]>
<![CDATA[PENGARUH PENERIMAAN PAJAK DALAM NEGERI, PEMBENTUKAN MODAL BRUTO, DAN INFLASI TERHADAP PERTUMBUHAN EKONOMI INDONESIA ]]>
<![CDATA[Perwira, Abi Revyansah]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v17i2.2711
<![CDATA[The purpose of this study is to examine and analyze the effect of domestic tax revenues, gross capital formation, and inflation on economic growth. Many theories say that economic growth depends on government spending from the fiscal side, investment for gross capital formation, and inflation from the monetary side. However, government spending as a stimulus in the real sector relies heavily on tax revenues as the main source of financing, especially income tax and VAT where both types of taxes are the biggest contributors to domestic tax revenues. Whereas gross capital formation can create employment and increase production of goods and services. Inflation can lead to a decrease in public consumption which impacts on reducing the production of goods and services, which hampers economic growth. The data in the study are time-series secondary data obtained from BPS-Statistics Indonesia and World Bank during the period 1991 – 2017. The analytical method used is a multiple log-linear regression model. According to the results of the analysis, it could be concluded that domestic tax revenues and gross capital formation have a positively significant influence on economic growth, while inflation has a negatively significant influence.]]>
<![CDATA[CONTRIBUTION OF BALKONDES "SAKA PITU" AS A SUPPORTER OF BOROBUDUR KSPN IN INCREASING ECONOMY OF TEGALARUM ]]>
<![CDATA[Cholisna, Siti Li]]>;
<![CDATA[Setyaningrum, Dewi]]>;
<![CDATA[Kumala, Faizah]]>;
<![CDATA[Yuliani, Nur Laila]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 17 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v17i2.2730
<![CDATA[This research is motivated by the existence of the establishment of the Village Economic Center (BALKONDES) which was initiated by the Ministry of SOEs in 2016 to overcome economic development in Borobudur District. The "Saka Pitu" Balkondes located in Tegalarum Village is the 18th Balkondes out of a total of 19 Balkondes. Balkondes "Saka Pitu" as a supporter of the Borobudur National Tourism Strategic Area (KSPN) and to support the campaign to support Balkondes "Saka Pitu" to promote the Tegalarum community. The sample of this study was 20 informants from Tegalarum residents who were taken based on the Convenience Sampling method. The results of the study announced the contribution of Balkondes "Saka Pitu" as a supporter of the Borobudur National Tourism Strategic Area (KSPN), starting Tegalarum Village to become a tourism village and opening up employment opportunities for the surrounding community. While the influence of Balkondes "Saka Pitu" on improving Tegalarum community in general has not yet had an optimal effect.]]>
<![CDATA[PERAN COUNTRY OF ORIGIN PADA PEMBENTUKAN BRAND EQUITY ]]>
<![CDATA[Ariningsih, Endah Pri]]>;
<![CDATA[Ekowati, Titin]]>;
<![CDATA[Budiyanto, Budiyanto]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v17i1.2739
<![CDATA[Various variations mobile phone brands that enter the Indonesian market, consumers provides many alternatives to choose the products that best suit their needs. But on the other hand it can make consumers experience difficulties in making choices on the products they will buy. Marketers must be observant to see exactly what makes consumers interested in making purchases on handphone products. At present there are many mobile brands from China that have entered Indonesia and are in great demand by consumers in our country. Even though many years ago many considered Chinese-made products to be of poor quality In this study the researcher wanted to know how the role of the country of origin to be treated using three different countries using the COM difference was seen as the impact on the brand equity of the product. Research will be conducted using experimental design using 6 factors. The analysis tool that will be used in this study is different testing using One Ways ANOVA. The results showed that there were only one of the six groups which proved to be significantly different between before and after the treatment. While the results of testing the impact of providing information proved that COO had an effect on brand equity for two products.]]>
<![CDATA[ANALISIS FAKTOR PENDAPATAN DAN RELIGIUSITAS DALAM MEMPENGARUHI MINAT MUZAKKI DALAM MEMBAYAR ZAKAT PROFESI ]]>
<![CDATA[Pristi, Eka Destriyanto]]>;
<![CDATA[Setiawan, Fery]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v17i1.2740
<![CDATA[Penelitian ini membahas tentang faktor pendapatan dan religiusitasdalam mempengaruhiminat muzakki dalam membayar zakat profesi melalui Lembaga Amil Zakat di Ponorogo. Lembaga Amil Zakat Infaq Sodaqoh (LAZISMU) Ponorogo dipilih sebagai objek penelitian. Penelitian ini didasari pada masih enggannya masyarakat dalam membayar zakat profesi khususnya melalui lembaga amil zakat. Faktor pendapatan dan religiusitas dipilih dalam penelitian ini, sebagai salah satu faktor yang dianggap penting dalam mempengaruhi minat muzakki dalam membayar zakat profesi. Penelitian ini menggunakan metode kuantitatif dengan populasi adalah muzakki yang membayarkan zakatnya di salah satu LAZISMU Ponorogo. Karena jumlah populasi sedikit, maka peneliti menggunakan semuanya sebagai sampel. Data yang diperoleh dianalisis menggunakan aplikasi Structural Equation Model (SEM) dengan program Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa faktor pendapatan dan religiusitas memiliki pengaruh positif terhadap minat membayar zakat profesi melalui Lembaga Amil Zakat di Kabupaten Ponorogo. Kata kunci: zakat profesi, pendapatan, religiusitas, minat]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK EMKM ]]>
<![CDATA[Silvia, Bella]]>;
<![CDATA[Azmi, Fika]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v17i1.2745
<![CDATA[This study aims to analyze the factors that influence the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. These factors include the level of education, utilization of information technology, length of business, turnover and provision of information and socialization of SAK EMKM. The data used in this study was obtained from a questionnaire. The population in this study was furniture SMEs in Jepara Regency. Determination of the sample used quota sampling so that 75 furniture SMEs were selected in Jepara Regency. The data analysis tool used is multiple linear regression analysis. The results showed that the level of education, utilization of information technology and length of business did not affect the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. However, the turnover and the provision of information and socialization of SAK EMKM had a positive effect on the perception of MSME entrepreneurs regarding the importance of EMKM-based SAK financial statements in furniture SMEs in Jepara District.]]>
<![CDATA[PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA ]]>
<![CDATA[Sweetenia, Amanda Mutiara]]>;
<![CDATA[Caesari, Eka Pinditya Ayu]]>;
<![CDATA[Aprillia, Arum Frida]]>;
<![CDATA[Purwantini, Anissa Hakim]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v17i1.2752
<![CDATA[This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.]]>
<![CDATA[Analysis of Funds for Community Empowerment Programs for Economic Development ]]>
<![CDATA[Setianingsih, Novie Astuti]]>;
<![CDATA[Aalin, Elmi Rakhma]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 18 No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v18i1.2756
<![CDATA[This research is concerned to analyze the possible economic impacts caused by infrastructure development. This research focuses on a community empowerment program called Prodamas, from the City of Kediri, East Java. Research methods using descriptive quantitative analysis. The analysis of this study is to observe the allocation of Prodamas funds through how much the remaining funds per RT are returned to the City Government of Kediri. The results of his research are an increase in absorption of production allocation funds from year to year which can indicate an increase in infrastructure, social and economic development. It can be concluded that there is an increase in the community empowerment program (Prodamas) which occurred in the City of Kediri. It also reflected the large impact caused by the economic development of the community with the existence of Prodamas.]]>
