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 321 Documents
The Green Entrepreneurship Behavior: A Literature Review Maisaroh, Maisaroh; Sawitri, Hunik Sri Runing; Ramli, Nor Hanuni
Jurnal Analisis Bisnis Ekonomi Vol 20 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i1.6753

Abstract

Research on green entrepreneurship behavior is still leaving questions related to the support against the grand theory that has been already acknowledged by academicians or practitioners. This article serves as a literature review of recent findings related to green entrepreneurship behavior variables reviewed from the underlying theories. Using content analysis from previous research articles, the researchers conducted a study that focused on the underlying theories and antecedents of the green entrepreneurship behavior variable. The article selection process is based on internationally reputed journals published over the past five years (2017-2021), searches on the Science Direct web, using the keywords 'green entrepreneurship', 'sustainable entrepreneurship', 'ecopreneurship', environment entrepreneurship, and 'antecedents'. The results showed that there are various theoretical concepts that can be used to explain and determined the antecedents of green entrepreneurship behavior. This includes psychological, personality traits, and contextual factors that were identified as antecedents of green entrepreneurship behavior. For further research, there are many related issues that can be analyzed, such as the decision-making process to become green entrepreneurs, the implementation of green entrepreneurship practices, etc.
Has there been a Change in the Need for Additional Funds due to Covid 19? Influencing Factors Hermuningsih, Sri; Sari, Pristin Prima; Rahmawati, Anisya Dewi
Jurnal Analisis Bisnis Ekonomi Vol 20 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i1.6841

Abstract

The need for additional funds is very much needed in situations of increased sales and macroeconomic conditions. Covid-19 Outbreak affects the firm's financial condition. The need for additional funds can be influenced by internal financial factors such as the amount of capital intensity, spontaneous and current liabilities and retained earnings. This study aims to empirically examine the factors that influence the need for funds on the 2018-2020. Observation of the data using the 2018-2020 quarterly data study. The method used to calculate the formula for additional funding needed during crisis and non-crisis and use the SPSS IBM 20 statistical tool for multiple linear regression that examines the causal relationship of variables for additional funds. The results obtained are that there is effect of the capital intensity factor, current liabilities and retained earnings on the need for additional funds, while partially the capital intensity and retained earnings have a positive effect on the need for additional funds, but the current liability factor cannot significantly affect the need for additional funds. The results of this study contribute that quarterly data provide more detailed results in developing literature related to the need for additional funds and capital intensity and the factors that influence them more so that changes can be analyzed periodically, not annually.
An Integrated Investment Scheduling Model for New Job Shops: A Phase-In Approach Idris, Musibaudeen Olatunde; Adeboye, Busayo Sunday; Yusuf, Fatai Abolore; Adekanye, Selimat Aderike
Jurnal Analisis Bisnis Ekonomi Vol 20 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i1.6851

Abstract

The establishment and sustainability of the small-scale manufacturing sector is a great contributor to any nation's economic and technological development. A job shop is a typical small-scale manufacturing system that produces simple equipment and machine parts as well as technical services in developing nations. This type of manufacturing system requires versatile production machines for its activities. This requires enormous capital that most interested investors could not afford, and a majority of the commercial banks are not willing to provide financial assistance. This study develops a model using the theory of internal funding by employing the little initial capital in phasing- in the acquisition of the needed machinery, construction of factory space in modular forms, and adequate consideration for recurrent expenditure (i.e. working capital). The initial capital is periodically augmented from the ploughed-back earnings for the gradual acquisition of other machinery until a fully functional job shop emanates within the shortest possible time. Job shop general scheduling methods available in the literature could not be employed to solve the model developed in this study due to its peculiarities. Hence a special heuristic that employs suitable decision rules was formulated and solved using software developed for the purpose. The model developed in this study will be helpful to the investors in job shops, especially in developing nations, to overcome the problem of financing the venture.
The Perceived Value For International Halal Makeup Product In Thailand Ismaja, Delvicka; Kijkasiwat, Ploypailin
Jurnal Analisis Bisnis Ekonomi Vol 20 No 2 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i2.7157

Abstract

The current level of awareness of halal cosmetics is still low. The main reason behind this phenomenon lies in the scarcity of halal cosmetics on the market. Due to a lack of understanding of halal and haram/halal, consumers in turn lack awareness of halal products. Despite the industry's potential, consumers are not adequately exposed to halal brands, and as a result, halal cosmetic items have a poor level of reactivity. Gaining a better understanding of how consumers view halal cosmetic brands is essential. Most of the available literature on halal matters has primarily been undertaken in food science, with studies on the cosmetic business receiving little attention. Even though a few studies on halal cosmetics exist, most of them rely on anecdotes and case studies, with the majority considering the role of theory of reasoned action (TRA) in purchasing behavior. Thus, this study aimed to examine Thai people's knowledge about halal makeup and their awareness, and how product quality and perceived value can influence customer satisfaction. Data were collected using online questionnaires distributed to the consumers selected by the clustered sampling method. The questionnaires were distributed in some areas across the provinces in Thailand. The population was makeup users, e.g., Thai people or Muslin or non-Muslim people residing in Thailand. With Thailand’s population of 70,030,726, a sample of 400 consumers in various regions in Thailand, e.g. men and women with an age range of 16-50 years, was invited to fill out a research questionnaire based on the aims and interests of the research.
Market Capitalisation and Financial Performance: Evidence from Banking Listed Company in Indonesia Roosmawarni, Anita; Fatihudin, Didin; Mauliddah, Nurullaili
Jurnal Analisis Bisnis Ekonomi Vol 20 No 2 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i2.7835

Abstract

Market capitalization is a vital performance tool for the banking companies, the current profit and the future earnings of the banks also have an important impact on the market capitalization of the banks. This study aimed to determine Return on Equity effect, Capital Adequacy Ratio, Non Performing Loan and Firm Size on the banking sectors market capitalization listed on the Indonesia Stock Exchange 2010-2020. This research method used multiple linear regression analysis with data processing using the tools Stata 15 program. The sampling method of this research used a purposive sampling technique. The F-test results showed that simultaneously Return on Equity, Capital Adequacy Ratio, Non Performing Loan, and Firm Size had a significant effect on market capitalization with a significance value of 0,0%. The test results with the t-test show that Capital Adequacy Ratio and Firm Size has a significant positive effect on market capitalization with a significance level less than 0,0%.
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
Level of Financial Literacy of Women Informal Sector Workers on Welfare and Professionalisme Nazihah, Naura; Rusdjijati, Retno; Murniningsih, Rochiyati
Jurnal Analisis Bisnis Ekonomi Vol 20 No 2 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i2.8351

Abstract

Women dominate informal sector workers, as their working hours are irregular and do not require expertise and skills based on specialized formal education. The problem faced by workers is the level of welfare and professionalism that is not optimal. There are still many who live in poverty and do not work wholeheartedly. Likely influenced by low financial literacy. Therefore, this study aims to examine the influence of welfare and professionalism on financial literacy. The Stratified Random Sampling method was used to determine the sample and 487 respondents were obtained. The research data obtained were then processed using multiple linear regression SPSS. The hypothesis testing method uses a significance level of 5%. The results showed that well-being has a simultaneous effect on financial literacy. Professionalism simultaneously affects financial literacy
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.