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Contact Name
Mesran
Contact Email
mesran.skom.mkom@gmail.com
Phone
+6282161108110
Journal Mail Official
jurnal.jbe@gmail.com
Editorial Address
Jalan Sisingamangaraja No. 338, Medan
Location
Kota medan,
Sumatera utara
INDONESIA
JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
ISSN : -     EISSN : 27164128     DOI : -
Core Subject : Economy, Science,
1. Human Resource Management, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk Management, 15.Syariah banking, 16.Economics of Sharia, and 17.Islamic Capital Market
Articles 14 Documents
Search results for , issue "Vol 3 No 3 (2022): October 2022" : 14 Documents clear
Determinan Manajemen Pajak Pada Perusahaan Aneka Industri Amalia Indah Fitriana; Hendra Galuh Febrianto; Dede Sunaryo
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.1771

Abstract

The purpose of this study was to determine the effect of the intensity of fixed assets, independent commissioners and leverage on tax management in various industrial companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies of various industries listed on the IDX. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The type of data used is secondary data obtained from the IDX website. The analytical method used is panel data regression analysis supported by the Eviews 9 program. The results show that the intensity of fixed assets and leverage have a positive effect on tax management and independent commissioners have no effect on tax management.
Analisis SWOT Strategi Peningkatan Pelayanan Transportasi PT Kereta Api Indonesia (Persero) Daeana Irawati; Dexi Triadinda; Dini Yani
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.1855

Abstract

The purpose of this study is to determine the service improvement strategy that can be applied by PT Kereta Api Indonesia (Persero) DAOP 2 Bandung. Service is an important point in especially business in the service sector, and in service research the problems that occur are improvement strategies. By using SWOT analysis, interview data was processed using the IFE (Internal Factor Evaluation) and EFE (External Factor Evaluation) Matrix. To describe the factors of strength and weakness using IFE while opportunities and threats using EFE. From the results of Strength and Opportunities (SO) of 4.56, Strength and Threats (ST) of 3.65, Weaknesses and Opportunities (WO) of 4.29, Weaknesses and Threats of 3.38. The combination of the highest alternative strategy and being in quadrant I, namely SO, is expected to have strength and can implement opportunities to improve existing services for better services in the future.
Penerapan Pemasaran Digital Sebagai Upaya Meningkatkan Pendapatan Pada UMKM Saung Tutut Tegalsawah di Kota Karawang Indra Kusnadi; Netti Nurlenawati; Dini Yani
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.1929

Abstract

Research on UMKM in Tegalsawah Karawang aims to find out how effective the impact is on the application of digital marketing that has been carried out by these UMKM, with processed snails that have been innovated. This research is qualitative research using a descriptive method. In conducting this research, researchers conducted direct observations and interviews with business owners. In these observations, researchers have direct information when observing social media accounts that are run and conducting in-depth interviews with the owner to conduct research. The results of interviews and this research show the positive impact of the application of digital marketing that utilizes social media, which provides an increase in income for UMKM in Saung Tutut Tegalsawah Karawang.
Model Insentif Finansial Dalam Meningkatkan Kinerja Sulistiyani Sutarlan; Kurnia Budi Dermawan
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.1961

Abstract

The company in doing work tries to improve performance well, therefore the company provides appropriate financial incentives and work life balance for employees in order to improve the quality and quantity of work. This study aims to examine the effect of financial incentives and work life balance in improving performance through organizational commitment. The research method is to apply the SPSS method with a total of 85 respondents. The results of data processing show that financial incentives and work life balances increase performance through organizational commitment.
Analisis SWOT Dalam Menentukan Strategi Kompetitif Pada BPR Rama Ganda Vina Islami; Rani Rani; Syahrir Syahrir
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.2190

Abstract

Global competition requires a company to continue to pay attention to market conditions and compete more competitively. Competitive strategy is one way to find competitiveness in each force. The purpose of this study was to find a competitive strategy at the Rural Bank (BPR) Rama Ganda in order to find out the strengths, weaknesses, opportunities and threats faced by the company in maintaining its survival. Type The research method used is descriptive qualitative. This research was conducted using the SWOT method by conducting IFAS analysis to analyze internal factors, EFAS analysis for external factors. The results showed that the right strategy applied by BPR Rama Ganda was the SO strategy. SO strategy with emphasis on expansion and promotion strategies. BPR Rama Ganda uses a promotional strategy through various activities. These activities are in the form of raffles and socialization. The lottery is intended for customers who use savings and time deposits products. In addition to the lucky draw, BPR Rama Ganda also conducted outreach activities to the MSME markets and communities in Bogor and related institutions to increase the number of customers. BPR Rama Ganda has a socialization program. The socialization program is an introduction to the products of BPR Rama Ganda.
Role of Information Communication Technology in Accelerating the Sustainable Development Goals in Financial Inclusion Elmira Siska; Dante Rio Sebastian
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.2258

Abstract

The UN has assigned Sustainable Development Goals (SDGs) as a framework for development agendas and political strategies for the next 15 years. To accomplish the SDGs, both developed and developing countries must adopt the SDGs. SDGs consist of 17 goals that address a wide variety of sustainable development issues. The objective of this study was to analyze the roles of ICT in accelerating the achievement of the SDGs, to investigate in which number of SGDs the ICT can be utilized to accelerate financial inclusion, and to identify the success factors toward ICT-enabled financial inclusion. This study employed a qualitative research design by using a systematic literature review (SLR) approach. Secondary data gathered from various resources related to the research topic, such as national journals, international journals, proceedings, books, reports, and other relevant scientific sources from 2016 to 2022 were used in this study. The finding of the study highlights the importance of ICT in accelerating the implementation in all of the 17 SDGs. In relation to SDGs in financial inclusion, ICT has an essential role in SDG 1 (ending poverty), SDG 5 (gender equality), SDG 8 (small businesses and entrepreneurship), and SDG 9 (sustainable infrastructure). Some factors that affect the success of ICT-enabled financial services include policy framework between financial institutions and mobile providers, adequate financial and technical resources, and, a collaborative effort among banks, operators, and agents.
Pengaruh E-Service Quality dan Brand Image Terhadap E-Loyalty pada Pengguna Aplikasi Shopee Kornelius Kurniaman Waruwu; Syafrida Hafni Sahir
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.2298

Abstract

The purpose of this study was to determine the effect of e-service quality and brand image on e-loyalty of Shopee application users in Kelurahan Pasar Gunungsitoli. In this study using quantitative data analysis methods. The data analysis method used is descriptive statistics and Structural Equation Model (SEM) which is processed through the smart-PLS (partial least square) program. The population of this research is all Shopee application users in Kelurahan Pasar Gunungsitoli. The sampling technique was purposive sampling, the sample size to be used was 140 respondents. From the results of data processing, it is known that the variable e-service quality (X1) has a negative effect on e-loyalty of Shopee application users in Pasar Gunungsitoli village. While Brand image (X2) brand image has a positive and significant effect on e-loyalty of Shopee application users in Pasar Gunungsitoli Village.
Pengaruh Beban Kerja, Skeptisme Profesional, dan Pengalaman Auditor dalam Mendeteksi Kecurangan dengan Pelatihan Audit Kecurangan sebagai Variabel Moderasi Harry Budiantoro; Meilisa Nurrahmah; Kanaya Lapae
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.2330

Abstract

The purpose of this study is to see how workload, professional skepticism, and audit experience affect the auditor's ability to detect fraud, with fraud audit training as a moderating variable. This research was conducted at a Public Accounting Firm (KAP) in the Jakarta area. This study uses primary data obtained directly through a questionnaire. Multiple linear regression was used as the analytical method. The results showed that Professional Skepticism and Audit Experience had a significant effect on the Auditor's Ability to Detect Fraud, but Workload had no significant effect. Workload, Professional Skepticism, and Audit Experience all have a significant impact on the auditor's ability to detect fraud simultaneously. Fraud Audit Training also proved ineffective in moderating the relationship between Professional Skepticism and Auditor Ability to Detect Fraud, but proved effective in moderating the relationship between Workload and Audit Experience on Auditor Ability to Detect Fraud..
Kebijakan Cina Melakukan Boikot Terhadap Ritel Fesyen Multinasional H&M Terkait Isu Perbudakan Kapas di Xinjiang Novi Ratna Cahyani
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.2345

Abstract

Multinational fashion retailer H&M expressed concern over alleged forced labor carried out by China against ethnic Uighurs in the Xinjiang region. The Chinese government has repeatedly denied the allegations, but China's anger at H&M intensified after other countries sentenced China over the issue. Then the boycott policy was shown to H&M, which has contributed to the Chinese economy with its investment in more than 500 stores across China and as one of the major consumers of Chinese garment companies. This article aims to answer the question, "why is China boycotting H&M on the issue of cotton slavery in Xinjiang?" using the framework of economic coercion analysis. The research method used is qualitative through the analysis and interpretation of secondary data. The results showed that China carried out the boycott policy against H&M to punish H&M, harm H&M, and force H&M to change its policy after H&M harmed China's national interests. The conclusion is that China's coercive policy through a boycott of H&M has proven effective in forcing H&M to submit to China.
Penerapan Anggaran Penjualan dalam Memperkirakan Penjualan Victorianta Br Tarigan; Nurhayati Nurhayati
Journal of Business and Economics Research (JBE) Vol 3 No 3 (2022): October 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i3.2394

Abstract

This study aims to estimate the income that will be obtained for the months of June to December 2022 at the Panglong Tarclo Jaya business and to determine the preparation of the sales budget so that the sales level is in accordance with the sales demand desired by consumers. Data collection techniques used in this study are: observation, interviews, and literature study. Technical analysis of data in forecasting sales is the method of trend moment and least square. After the sales forecast results are found, the company makes a Forecasting Standard Error (SKF) to compare between the two methods which method is the most appropriate to use. To compare the two methods, the Standard Error Forecast (SKF) is used. The results of the research through the SKF that have been carried out show the trend moment method with an SKF value of 78.04, and the least square method with an SKF value of 77.8. The better method to use is the least square method because the difference in the SKF value is 0.24 smaller. So the company uses the least square method in forecasting the sales budget. The sales budget for bricks in Panglong Tarclo Jaya from July 2022 to December 2022 is Rp. 399,277,500 with total sales of 798,600 pieces.

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