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.
Articles
321 Documents
<![CDATA[Testing the Relationship of Employee Empowerment and Organisational Performance ]]>
<![CDATA[Badjie, Gibriel]]>;
<![CDATA[Thoyib, Armanu]]>;
<![CDATA[Hadiwidjojo, Djumilah]]>;
<![CDATA[Rofiq, Ainur]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 18 No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v18i2.3732
<![CDATA[The research aimed to test the new measures of employee empowerment in a collectively social oriented society. The study applied questionnaire-based survey to obtain data and test the relationship between employee empowerment and organisational performance. A total of 80 completed questionnaires from the senior HR personnel from 40 organisations in the Gambia took part in the survey. Ten employees were engaged in a face-to-face interview, 2 private and 8 public organisations from among the 40 organisations that participated. Both SPSS and SmartPLS were utilised to analyse data. MGA is used to determine the difference private and public organisations. The study has indicated a significant relationship between employee empowerment and organisational performance. The findings revealed a small but not significant difference between the private and public organisations in their definition of employee empowerment in the Gambia based on MGA report. The findings discovered that the social nature of employees cannot be disputed, and a strong recognition of employees promotes organisation performance. HR department and organisational flexibility relates more to employee’s empowerment and has effect on attitude and behaviour. The study recommends further large-scale research in other environments outside the Gambia.]]>
<![CDATA[Does Interpersonal Relations and Work Incentives Affect Work Motivation and Organizational Commitments? ]]>
<![CDATA[Ramaditya, Muhammad]]>;
<![CDATA[Liana, Lisa Rosa]]>;
<![CDATA[Maronrong, Ridwan]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 18 No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v18i2.3741
<![CDATA[This study aims to determine the effect of interpersonal relationships and work incentives on work motivation and organizational commitment of PT. Technology Karya Mandiri. The research sample was total all employees of 70 respondents. The method of collecting data through a questionnaire and used path analysis method using SmartPLS 3.0. Based on the results of the study, work motivation and organizational commitment has a positive and significant effect on interpersonal relationships. Work motivation and organizational commitment has a positive and significant effect on work incentives. Moreover, Organizational commitment has a positive and significant effect on work motivation. Work motivation has a negative and not significant effect on interpersonal relationships through organizational commitment. Work motivation has a negative and not significant effect on work incentives through organizational commitment. This study gives implications to provide a knowledge and optimization of human resource management strategies. The enhancement of motivation and commitment can be well received by his subordinates and other continuous efforts are made to improve both operational improvement and continuous improvement to create a highly dedicated human resources management.]]>
<![CDATA[Distribution of Optimized Public Assets Utilization in Yogyakarta Province ]]>
<![CDATA[Khoirudin, Rifki]]>;
<![CDATA[Wahyuni, Sri]]>;
<![CDATA[Nugraha, Catur Budi]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v19i1.3757
<![CDATA[Public asset is an integral part of regional assets that is owned and controlled by regional government, this asset could be financed partly or wholly by regional budget. Asset should be distributed proportionally to optimally support the economic development. This study examines the distribution of assets to boost regional economic growth that eventually will increase the regional government revenue. The optimized distribution of public assets is expected to be a source of regional financing and asset management is one of the keys to successfully manage regional economic. The conclusion is that the asset management with innovation and technology could optimize the utilization of regional assets in boosting the economy.]]>
<![CDATA[Granger Causality Test of Net Interest Margin and Liquidity ]]>
<![CDATA[Sari, Pristin Prima]]>;
<![CDATA[Putra, Ardian Prima]]>;
<![CDATA[Rinofah, Risal]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 18 No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v18i2.3821
<![CDATA[The study aims to compute causality Granger test on Net Interest Margin (NIM) and liquidity Bank Listed in Indonesia Stock Exchange for the period 2014-2018. Variable of liquidity uses proxies Legal Reserve Requirement (LRR) and Loan to Deposit Ratio (LDR). The statistics tool is E-Views 8th with Granger Causality test. The Data research is financial statement Bank in IDX. We provide finding in the relationship among NIM, LRR and liquidity ratio Bank. We found result that there is Granger causality NIM and LRR, NIM and Loan to Deposit Ratio (liquidity) and Reserve Requirement and LDR. The study is beneficial for management bank to make policy in net interest margin and liquidity, for future research to develop empirical literature in net interest margin, Legal Reserve Requirement and Loan to Deposit Ratio.]]>
<![CDATA[Customer Experience Factor Analysis Towards Customer Satisfaction Online Shopping ]]>
<![CDATA[Syahnur, Muh Haerdiansyah]]>;
<![CDATA[Basalamah, Jafar]]>;
<![CDATA[Gani, Ackhriansyah Ahmad]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 18 No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v18i2.3822
<![CDATA[Internet based business leads to high intencity of e-commerce usage. One of the strategics that focused on customer service also known by providing WOW Experience can determine satisfaction with service quality. This research was conducted to customers who have made transactions in e-commerce to see how much influence factors of the customer experience towards e-customer satisfaction. The research method was conducted with an explanatory quantitative approach. The results show that the eight dimensions of customer experience that used in this study simultaneously affected 68.7%. The partial test shows that the Personalize dimension is the most dominant. So, the company is expected to be able to give the impression of customers can be recognized by the presence of e-commerce used.]]>
<![CDATA[Organizational Justice and Organizational Citizenship Behavior: The Mediating Effect of Work Satisfaction ]]>
<![CDATA[Widjajani, Susi]]>;
<![CDATA[Rahmawati, Fitri]]>;
<![CDATA[Yulianti, Eka]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v19i1.3843
<![CDATA[The use of village funds in 2020 is prioritized to finance the implementation of programs and activities in the field of development and empowerment of village communities. In order for the use of village funds to be managed optimally, organizational citizenship behavior (OCB) from the Village Apparatus is needed as the implementer. OCB behavior willemerge if Village Apparatus feel the existence of organizational justice and are satisfied with their work. This study aims to examine the mediating role of job satisfaction on the effect of organizational justice on OCB. The study population was 94 village apparatus in the Village Government of Padureso District, Kebumen Regency. The sampling technique used census techniques and data analysis using Path Analysis. The questionnaire used was adopted from previous research and its validity and reliability were tested. The results showed that there was an indirect influence between organizational justice on OCB, with job satisfaction as the mediating variable. The implication of this research is that there is a positive relationship between employees (village apparatus) and the organization if employees feel justice in the organization and job satisfaction]]>
<![CDATA[Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs ]]>
<![CDATA[Prihastiwi, Diah Agustina]]>;
<![CDATA[Sunaningsih, Suci Nasehati]]>;
<![CDATA[Nugraheni, Agustina Prativi]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v19i2.3927
<![CDATA[MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.]]>
<![CDATA[The Debtor’s Behavior in Microfinance Industry: An Exploratory Study of Measurement Scales ]]>
<![CDATA[Susanto, Joko]]>;
<![CDATA[Raharja, Bayu Sindhu]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 18 No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v18i2.4042
<![CDATA[This study is an exploratory descriptive research that attempts to explore the measurement indicators of debtors’ behavior in microfinance industry. It employs as much of previous studies showed little attention in the relation of debtor's behaviour and non-performing loans. On the contrary, they spotlight more on the banking-specific information and macroeconomics factors. Therefore, this research tries to discover the debtor's behaviour which is assumed to have an impact on non-performing loans. The behaviours which employed and proposed are impulsiveness, risk-taking behaviour, and trustworthiness. This study aims to inquiry the measurement scales of proposed behaviours as well as test the validity and reliability of those indicators by employing exploratory factor analysis (EFA). The result shows that there are three indicators accepted being a measuring instrument of impulsiveness, two for risk-taking behaviour, and four signs for trustworthiness. It also examines in the descriptive analysis of the debtor's behaviour based on their socio-demographic criteria such as gender, age, marriage status, and wage. The research result would give an insight into both empirical and practical advantage in terms of microfinancing management. Theoretically, this paper serves a valid and reliable of debtors’ behavior measurement scales that would contribute for future research in testing the relation of such behavior variables to non-performing loans.]]>
<![CDATA[The Effect of Regional Income, Leverage, Regional Property on Internet Financial Reporting Disclosure ]]>
<![CDATA[Iszardani, Cindy Gustiara]]>;
<![CDATA[Hardiningsih, Pancawati]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v19i1.4049
<![CDATA[This study aims to analyze the effect of local revenue, leverage, local government wealth on the disclosure of web-based local government financial statements. The population and sample of this study are the regional government financial reports of Central Java Province which consist of 29 districts and 6 cities for the 2015-2018 fiscal year which have been audited by the BPK. The analysis method uses a multiple regression panel data model with the Eviews 9 application. The results of this study indicate that local revenue and general allocation funds have a significant positive effect on the disclosure of web-based local government financial reports. However, the wealth of the local government in turn has a negative effect on the disclosure of web-based local government financial reports. Meanwhile, leverage has no effect on the disclosure of web-based local government financial statements. The results of this study can be used as a consideration for the government informing regulations, rewards, and sanctions in order to increase the transparency of digital financial reports.]]>
<![CDATA[Intellectual Capital and Risk Management to Overcome Non Performing Loans ]]>
<![CDATA[Azmi, Fika]]>;
<![CDATA[Kurniawan, Pratomo Cahyo]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 19 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31603/bisnisekonomi.v19i1.4253
<![CDATA[The implementation of risk management is an obligation that must be carried out by rural banks in every business activity in accordance with Financial Services Authority regulation 13/OJK.03/2015. This study aims to examine whether the implementation of risk management can strengthen or weaken the effect of intellectual capital on non-performing loans. The sampling method used the saturated method and obtained data of 26 research samples. The selected respondents were the leaders of the rural banks in Semarang City. Data analysis using Moderated Regression Analysis (MRA) shows that intellectual capital has a negative effect to non-performing loans. Furthermore, the implementation of risk management strengthens the relationship between intellectual capital and non-performing loans. This means that optimal management of intellectual capital and supported by effective risk management will reduce non-performing loans]]>
