cover
Contact Name
Bambang Nur Cahyaningrum
Contact Email
jbfe.uvbn@univetbantara.ac.id
Phone
+6285866057739
Journal Mail Official
jbfefeuvbn@gmail.com
Editorial Address
Jl. Letjend. S. Humardani No. 1 Jombor Sukoharjo 57521
Location
Kab. sukoharjo,
Jawa tengah
INDONESIA
Journal Of Business, Finance, and Economics (JBFE)
ISSN : 27466906     EISSN : 27466914     DOI : 10.32585
Core Subject : Economy,
Journal Of Business, Finance, and Economics (JBFE) adalah jurnal ilmiah peer review yang diterbitkan oleh Universitas Veteran Bangun Nusantara. Jurnal JBFE terbit dalam dua edisi dalam setahun, yaitu edisi Juni dan Desember. Kontributor Jurnal JBFE berasal dari peneliti, akademisi (dosen dan mahasiswa) di bidang Manajemen, Ekonomi, Bisnis dan Kewirausahaan. Jurnal Journal Of Business, Finance, and Economics (JBFE) memiliki fokus dan ruang lingkup yang terdiri dari: Studi bisnis, etika; Masalah pendidikan, kewirausahaan, pasar elektronik; Layanan, aliansi strategis; ekonomi mikro; Ekonomi perilaku dan kesehatan; Peraturan pemerintah, perpajakan, masalah hukum; ekonomi makro; Pasar keuangan, teori investasi, perbankan; Ekonomi internasional, FDI; Pembangunan ekonomi, dinamika sistem; Studi lingkungan, masalah perkotaan, pasar negara berkembang; Studi empiris, metode kuantitatif/eksperimental
Articles 31 Documents
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Perbandingan Pengaruh Komite Audit Terhadap CSR Di Perusahaan Publik (Studi Komparasi: Negara Indonesia Dan Malaysia) Eni Kaharti
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3500

Abstract

This study aims to compare the influence of audit committees on CSR carried out by public companies listed on the stock exchange before and during the Covid-19 pandemic. The sub-sectors used are finance, food and real estate. The data used are secondary data for 2019 and 2020. What is being tested is the effect of audit committees on comparative CSR in two countries, namely Indonesia and Malaysia in 2019 and 2020. The amount of data used by Indonesia is the finance sector (198 companies), food ( 46 companies), and property ( 92 companies) a total of 336 companies. For Malaysia, the finance sector (56 companies), food (48 companies), and property 172 (companies), a total of 276 companies. Variable X (Audit Committee) Variable Y (CSR), Control Variables used are profitability and liquidity. During normal times and during endemic cofid 19 adutit committees in Indonesia and Malaysia both had a positive and significant effect on CSR. The research was only conducted on certain companies (finance, food and property), not all companies listed on the Indonesian and Malaysian Stock Exchanges. This study specifically examines and compares the influence of audit committees on CSR in normal and pandemic times in two countries, Indonesia and Malaysia. Keywords: Audit Committee, CSR
Pengaruh Tax Avoidance Dan Nilai Perusahaan Melalui Moderasi Hutang Pristin Prima Sari; Teguh Erawati
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3537

Abstract

Pajak merupakan beban bagi setiap perusahaan, karena sebagian keuntungan perusahaan harus disetorkan kepada negara sebagai kewajiban. Pajak yang dibayarkan kepada pemerintah dapat mengurangi pendapatan yang diperoleh perusahaan, sehingga manajemen menempuh beberapa cara untuk mengurangi pembayaran pajak. Pengurangan pembayaran pajak dikenal sebagai penghindaran pajak. Perusahaan dengan hutang membayar pajak lebih sedikit daripada perusahaan tanpa hutang. Tujuan dari penelitian ini adalah untuk menguji secara empiris peran penggelapan pajak dalam memperkuat hubungan antara leverage dan nilai perusahaan. Hasil penelitian menunjukkan bahwa tax evasion atau penggelapan pajak dapat menurunkan nilai perusahaan dan hutang dapat meningkatkan efek penggelapan pajak dan goodwill. Manfaat dari penelitian ini adalah pemetaan penghindaran pajak, hutang dan nilai perusahaan Indonesia dan pengembangan literatur akademik tentang penggelapan pajak dan hutang di Indonesia.Kata kunci : Penghindaran pajak, hutang, nilai perusahaan, BEI
KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH (STUDI KASUS NASABAH BANK BRI DI GORONTALO) Siti Rahmatia P.Z Saputra; Meriani Angguda; Nabila Azhara
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3892

Abstract

This research was conducted to determine how much influence service quality and customer satisfaction have on Bank BRI Gorontalo branch.  The purpose of this study was to determine the effect of service quality on customer satisfaction at BRI bank in Gorontalo.  In this study, we took samples from customers who use BRI bank in Gorontalo.  The method in this study is a quantitative method and data collection using a questionnaire.  The population in this study were all Gorontalo people as customers at BRI Bank in Gorontalo, 100 respondents were sampled.  The results of the study prove that the magnitude of the influence of service quality on customer satisfaction and there is no influence of customer satisfaction on service quality.
ANALISIS PENGARUH INFLASI, NILAI TUKAR , BI RATE TERHADAP TABUNGAN MUDHARABAH PERBANKAN SYARIAH DI INDONESIA PERIODE 2012-2021 Ajeng Windi Astuti; Anjel Ezania Sihombing; Lutfiah Nur Azizah; Hasyim Hasyim
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3914

Abstract

This study aims to determine the simultaneous and partial effect of inflation, exchange rates and the BI Rate on mudharabah savings in Islamic banking for the period 2012-2021.Mudharabah Savings is the dependent variable while inflation, exchange rate and Bi Rate are the independent variables. The method used in this study is quantitative and processed through a regression analysis tool, namely Eviews. The results of this research study indicate that (1) Inflation has a positive and insignificant effect on Mudharabah Savings (2) Exchange rates have a positive and significant effect on Mudharabah Savings (3) Bi Rate has a negative and significant effect on Mudharabah Savings (4) Inflation, exchange rates and Bi Rate have a significant effect on the Mudharabah Savings.
Analisis Produk Banane Shampoo Diana Vimalakirti Chow; Hardi Suandri; Herman Herman; Ricky Ricky
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3922

Abstract

Banana is an agricultural product that is highly developed in Indonesia. Bananas can be easy to grow and reproduce. Rapid and continuous development brings satisfactory results. Bananas need a place to grow in a hot and humid tropical climate to grow and develop. Banana plant is a multifunctional and multipurpose plant. Apart from fruits, other parts can be used. Banana weevil can be processed into chips. Kepok banana peel stems can also be used as a liquid ingredient to remove dirt on the surface of the scalp or/usually as a shampoo. Kepok banana fruit is one type of banana fruit that contains relatively high nutrients. Because kepok bananas contain chromium which has benefits for carbohydrate and lipid metabolism.
TRANSLOG (Learning About Transportation And Logistic Maritim) : Media Pembelajaran Berbasis Tik-Tok Andra Ahmad Fauzan; Taufiqurrahman Baaqir; Shania Amelia Dewi; Shaqnas Zetalia
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3955

Abstract

The use of TikTok-based learning media as an interesting and effective alternative in facilitating student learning. In education, learning that still uses demonstrative methods such as oral delivery of material can be boring and reduce interest in learning. Therefore, it is necessary to make modifications in learning strategies so that students can more easily understand the material through digital media. Keywords:  Learning Media, Types of Learning Media, TikTok-Based Learning Media. In the context of learning, TikTok can be used as an interesting and effective learning medium. The advantages of using TikTok as a learning medium include flexibility, accessibility, a variety of content topics, easy repetition, and interactivity. Through the TikTok application, learners' skills in listening, reading, writing, and arithmetic can be developed. The research method used in this journal is a quantitative method that uses an approach with the calculation of numbers. This method involves observation and interviews as data sources. Observations were made on loading and unloading activities at the port, while interviews were conducted with related parties. The results and discussion of this journal show that the use of TikTok-based learning media can improve the quality of learning, especially in terms of selecting learning materials that are practical, innovative, and easy to understand. Digital learning environments, including the use of TikTok, can enhance interactive and engaging learning. TikTok-based learning about logistics transportation can be an interesting and effective alternative in helping students understand the topic. 
PERAN PEMERINTAH NEGERI DALAM PELAYANAN ADMINISTRASI DI NEGERI HITUMESSING KECAMATAN LEIHITU KABUPATEN MALUKU TENGAH Rika Juita Gea; Pieter. S. Soselisa; H. V. R. Pattimukay
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.3971

Abstract

This research is a qualitative descriptive study that aims to identify and analyze the Role of the State Government in Administrative Services in Hitumessing District, Leihitu District, Central Maluku Regency. This research was conducted in Hitumessing Country. With data collection techniques used in the form of observation, interviews, and documentation with a number of informants who are considered to be directly involved in the Role of the State Government in Administrative Services in Negeri Hitumessing, Leihitu District, Central Maluku Regency. The results of this study indicate that the role of the State Government in Administrative Services in Hitumessing District, Leihitu District, Central Maluku Regency has not been optimal or has not been implemented properly. This can be seen from the results of research on service standards, which have several indicators, namely: service procedures, turnaround time, facilities and infrastructure, and competence of service providers. This study concluded that it is necessary to increase the discipline, knowledge and expertise of officers so that the service process can be carried out properly.
Penerapan Akuntansi Pada Umkm Level Up Bistro Kota Gorontalo Mattoasi Mattoasi; Hapsawati Taan; Siti Verogita Ahmad
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4006

Abstract

This study aims to determine the Application of Accounting in Micro, Small and        Medium Enterprises at the Level Up Bistro in Gorontalo City. The problem discussed in       This study is whether the application of accounting in MSME Level Up Bistro is in      accordance with SAK-EMKM.This study uses a qualitative approach. Data was collected using the interview method with the owner and employees of Level Up Bistro and documentation.The results of this study indicate that Level Up Bistro SMEs apply accounting by changing the recording model to simple and not following the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). From the results of the interviews conducted, it was shown that the recording carried out at Level Up Bistro was only limited to recording income and expenses.
Evaluasi Kinerja Ekonomi Keuangan Dengan Menggunakan Metode Value For Money Pada Badan Keuangan dan Aset Daerah Kota Medan Muhammad Syahbudi; Rizky Febrian Saragih
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4030

Abstract

The goals of this study are to: (1) analyze the day-to-day operations of the Bank for Foreign Exchange in Kota Medan; and (2) determine if the procedures for opening bank accounts there comply with the rules governing pending transactions. (1) Value for money-focused banking work at BPK Kota Medan is very good and adheres to three principles: efficacy, effectiveness, and warning; and (2) Opening a bank account at the BPK Kota Medan. This means that business initiatives must be carried out in a way that maximizes financial resources and is especially focused on the needs of the general populace or the local populace.
DAMPAK BANTUAN SOSIAL TUNAI (BST) COVID-19 TERHADAP KESEJAHTERAAN KELUARGA DI KABUPATEN BULELENG Nyoman Anggaditha Mahatriandini; Putu Ayu Pramitha Purwanti
Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4075

Abstract

For the government, the Cash Social Transfers program is a form of policy in order to help ease the burden of living for impoverished communities and affected by the Covid-19 pandemic. Cash Social Transfers is a form of social security program by the central government in the form of cash benefits to protect family welfare during the Covid-19 pandemic. Cash Social Transfers does not directly impact on increasing people's purchasing power, but the program brings benefits to them, generally short-term, namely to meet daily needs such as basic necessities, because the burden of expenses that must be borne is higher than the funds received from the Cash Social Transfers program. This research was conducted on all families in Buleleng Regency with a sample size of 100 respondents. Data collection in this study was conducted using observation, questionnaire, and interview methods. The data analysis technique used in this research is logit (logistic regression). The result of the research concludes that the variables of Cash Social Transfers and demography variables (age, education, occupation, number of family members, and gender) simultaneously affect or have positive correlation with family welfare in Buleleng Regency. Partially there is a positive correlation between Cash Social Transfers and demography variables (age, education, occupation, number of family members, and gender) to the family welfare.

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