cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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)
Published by Universitas Veteran Bangun Nusantara
ISSN : 27466906     EISSN : 27466914     DOI : 10.32585
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 31 Documents
 1   2   3   4 
Search results for , issue "Vol. 4 No. 1 (2023): Journal Of Business, Finance, and Economics (JBFE)" : 31 Documents clear
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN GROBOGAN Nurhana - -; Maryono - -
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3545

Abstract

This study aims to determine the factors that influence taxpayer compliance in paying motor vehicle taxes in Grobogan Regency. The factors tasted in this study are knowledge of taxation, tax sanctions, quality of tax service, and the application of E-SAMSAT. Sampling a number of 101 respondents using accidental sampling method. Data collection was carried out by distributing questionnaires directly and through the online to taxpayers according to the accidental sampling criteria, then analyzed using multiple linear regression analysis test. The result of this research analysis indicate that tax knowledge and tax sanctions have a positive effect on motor venicle taxpayer compliance. The variable quality of tax service and application of E-SAMSAT shows that these factors have no effect on motor venicle taxpayer compliance.Keywords: Tax Knowledge, Tax Sanctions, Quality of Tax Services, and E-SAMSAT
Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Wirosari Kabupaten Grobogan Diki Putiarawati; Maryono Maryono
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3565

Abstract

ABSTRACTThis study aims to examine the effect of taxpayer awareness, tax sanctions and tax knowledge on taxpayer compliance in paying land and building taxes. This research was conducted in Wirosari District, Grobogan Regency. The population in this study are all taxpayers who are subject to land and building taxes in Wirosari District, Grobogan Regency. The sampling method in this study was by using the slovin formula and using a random sampling technique with a total of 100 respondents distributed questionnaires. Testing the hypothesis in this research uses multiple linear regression analysis method. The results of the analysis in this study show that the variable of taxpayer awareness has a positive effect on taxpayercompliance, knowledge of taxation has a positive effect on taxpayer compliance. Meanwhile, the tax sanction variable has no effect on taxpayer compliance in paying land and building taxes.Keywords: Taxpayer Awareness, Tax Sanctions and Tax Knowledge
ANALISIS PENGARUH KEMISKINAN TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI SUMATERA SELATAN TAHUN 2012-2021 Muhammad Rafi Zain; Umar Hariyadi; Muhammad Athaya Kailashandy; Isvan Aditya Nugraha; Firdaus Aulia Fauzi; Deris Desmawan
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3671

Abstract

Poverty and economic growth in South Sumatra Province need attention from the government of South Sumatra, if there is a correlation between the examined variables. The variable being tested is the independent variable, namely poverty and the dependent variable, namely economic growth. This examination utilizes the quantitative approach and relies on secondary data sources in the form of information from the Central Bureau of Statistics. The results obtained after being tested multiple linear regression analysis, namely poverty, found no relevant effect on economic growth. If the poverty rate increases, then it cannot be determined that the economic growth rate will decrease in South Sumatra Province.
PENGARUH KUALITAS PRODUK, DESAIN PRODUK, DIRECT MARKETING DAN STRATEGI DIFERENSIASITERHADAP KEPUTUSAN PEMBELIAN MOBIL MITSUBISHI MOTORS Reni Anggraini; Christina Dewi Wulandari; Sriyanto Sriyanto; Fema Dewita
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3773

Abstract

Mitsubishi Motors presents Monochoque SUVs such as the Pajero Sport, LMPV (Low Multi Purpose Vehicle) such as Xpander and LSUV (Low Sport Utility Vehicle) such as Eclipse and Outlander. The purpose of this study was to analyze Product Quality (X1), Product Design (X2), Direct Marketing (X3) and Differentiation Strategy (X4) on Purchasing Decisions (Y) and to find out which variables are most dominant in Mitsubishi Motors car buying decisions. The analytical method in this study used primary data which was processed using SPSS version 26. The analysis technique used was validity and reliability testing, the classic assumption test consisting of heteroscedasticity test, multicollinearity test, normality test, multiple linear regression analysis, t test, test f and test the coefficient of determination (R2). Valid data collected by 100 respondents. The sample method in this study was non-probability sampling with purposive sampling technique.The results showed that partially Product Quality, Product Design, Direct Marketing had an effect on Purchasing Decisions, while the Differentiation Strategy had no effect on Purchase Decisions. Product Quality, Product Design, Direct Marketing and Differentiation Strategy simultaneously influence Purchase Decision.
Analisis Komparasi Kinerja Keuangan Perusahaan Pertambangan Batubara Sebelum Dan Sesudah Akuisisi Ardhyan Putra Christyanto; Sri Rakhmawati; Lisna Kustamtinah; Budiasih Budiasih; Heni Heryandini
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3775

Abstract

In 2016, Indonesia's economic growth increased from 4.88% to 5.02% due to an increase in exports which coal became one of the commodities that rose in price. This causes many coal mining companies are starting to expand their business. Many strategies are used to develop a business, one of them is acquisitions. This study aims to compare the company's financial performance before and after the acquisition in 2016 using the ratio of TATO, ROA, ROE, and NPM. This study used the Paired Sample T-Test. The samples in this study were PT Adaro Energy Tbk and PT Golden Energy Mines Tbk. This study compares the values of TATO, ROA, ROE, and NPM before and after the company makes an acquisition. Based on the Paired Sample T-Test, it was found that the TATO value before and after the acquisition did not have a significant difference, but the values of ROA, ROE, and NPM before and after the acquisition had significant differences. The comparison of the average value before and after the acquisition showed that there is an increase in the TATO, ROA, ROE, and NPM value of the companies. 
Analisis Tingkat Kesehatan Bank dengan Metode RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) Pada PT. Bank Jago Tbk Periode 2019 – 2021 Apriana Anggreini Bangun; Wuri Purnamasari; Gita Asti Diah aprilia
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3777

Abstract

The Bank's soundness level is one of the important aspects in the banking world to maintain and protect public trust, thus the bank's soundness level must be maintained and maintained. The purpose of this research is to analyze the soundness level of PT Bank Jago, Tbk using the RGEC method for the 2019-2021 period. The type of data used in this study is secondary data sourced from the Annual Financial Report of PT Bank Jago, Tbk. The results of this research show that PT Bnak Jago, Tbk for the 2019-2021 period in terms of Risk Profile using credit risk gets a very healthy predicate and using liquidity risk gets a fairly healthy predicate, in terms of Good Corporate Governance gets a healthy predicate, in terms of Earnings using ROA and ROE get unhealthy predicate and using NIM get healthy predicate, in terms of Capital get very healthy predicate, and in terms of RGEC aspect get pretty healthy predicate.
Pengaruh Perputaran Modal Kerja, Perputaran Piutang, Perputaran Persediaan, Perputaran Kas Terhadap Profitabilitas Perusahaan Manufaktur Subsektor Makanan Dan Minuman Periode Tahun 2018-2021 Aniqotunnafiah Aniqotunnafiah; Heru Yulianto; Utami Puji Lestari
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3778

Abstract

This study aims to analyze the effect of working capital turnover, accounts receivable turnover, inventory turnover and cash turnover on profitability in food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in the study are food and beverage companies listed on the Stock Exchange Indonesia. The samples that meet the criteria based on the purposive sampling method in this study are 48 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The analysis used is multiple regression analysis which serves to see the effect of independent variables on the dependent variable both jointly and individually which is preceded by the classic assumption test which consists of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done using the t test. The results of data analysis show that working capital turnover has an effect on profitability, accounts receivable turnover has no effect on profitability, inventory turnover has an effect on profitability, cash turnover has no effect on profitability.
ANALISIS SEKTOR PARIWISATA SEBELUM DAN SESUDAH PANDEMI COVID 19 DILIHAT DARI JUMLAH TAMU HOTEL DI PROVINSI JAMBI Agus Santoso; Trie Hierdawati; Rian Dani
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3779

Abstract

The purpose of the first research on the condition of the tourism sector before and after the COVID-19 pandemic seen from the number of foreign hotel guests in Jambi Province where before the pandemic in 2017 to 2018 the number of foreign hotel guests increased by 5.59% with the number of hotel guests. of 8939 people, while for the conditions during the pandemic in 2019-2020, it experienced a very sharp decline of -73.69% with the number of hotel guests of 6759 people or a decrease compared to the two years before the pandemic, which was 2180 people. The two conditions of the tourism sector before and after the covid 19 pandemic were seen from the number of hotel guests in Jambi Province before the 2017-2018 pandemic, namely an increase of 16.47% per year or an increase in 2018 the number of hotel guests in the archipelago of 423,262 people with a total before the pandemic, hotel guests were 786,662 people. Meanwhile, the condition of the tourism sector before and after the COVID- 19 pandemic, seen from the number of hotel guests in Jambi Province during the pandemic, actually experienced a shock, namely in 2020 up to -38.08%.
Analisis Strategi dan Efisiensi Pelayanan Peserta Badan Penyelenggara Jaminan Kesehatan Pada RSU H.Sahudin Kutacane Muridha Hasan; Sabitah Sabitah
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3780

Abstract

This study aims to find out 1. To know the form of service strategy for the Health Insurance Administration Agency at H.Sahudin Kutacane Public Hospital. The population in this study is As for the population in this study are all employees / staff who use BPJS health cards who come to check their health at RSU.H.Sahudin Kutacane. The samples in this study were 134 employees/Medical Officers at the H.Sahudin Kutacane Hospital. The method used in this study is a qualitative method. The nature of this research is classified as descriptive research, namely describing, explaining and interpreting a phenomenon that occurs in an object and the data is qualitative. From the results of the research conducted, it was found that every company without exception at the H. Sahudin Hospital Kutacane has several advantages over the others, on the other hand the company is also inseparable from its weaknesses. The strengths possessed by H. Sahudin Kutacane Hospital are -Service or services provided by H. Sahudin Kutacane Hospital are known for their nice service. Based on the analysis of internal and external factors, the competitive strategy that must be carried out by RSUD H. Sahudin Kutacane in the future is an intensive or integrative strategy.
Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening Dhea Putri Novitasari; Faizal Satria Desitama
Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): 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.v4i1.3781

Abstract

This study aims to analyze the effect of liquidity, solvency and profitability ratios on financial performance with earnings management as an intervening variable. This study uses a quantitative approach. The data collection method uses secondary data in the form of financial reports of food and beverage companies listed on the IDX 2018-2021. The sampling technique used in this study used purposive sampling. The data analysis technique used in this study is cross section data regression method with multiple regression analysis. The results showed that the liquidity ratio (current ratio) has a significant effect on earnings management and does not have a significant effect on company performance. The solvency ratio (debt to equity ratio) has no significant effect on earnings management and has a significant effect on company performance. Profitability ratios (net profit margin) have a significant effect on earnings management and company performance. Earnings management has a significant effect on company performance in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period.

Page 1 of 4 | Total Record : 31

 1   2   3   4 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 2 (2023): Journal Of Business, Finance, and Economics (JBFE) Vol. 4 No. 1 (2023): Journal Of Business, Finance, and Economics (JBFE) Vol 4, No 1 (2023): Journal Of Business, Finance, and Economics (JBFE) Vol. 3 No. 2 (2022): Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE) Vol 1, No 1 (2020): Journal Of Business, Finance, and Economics (JBFE) Vol 2, No 2 (2021): Journal Of Business, Finance, and Economics (JBFE) Vol. 2 No. 2 (2021): Journal Of Business, Finance, and Economics (JBFE) Vol 2, No 1 (2021): Journal Of Business, Finance, and Economics (JBFE) Vol 1, No 2 (2020): Journal Of Business, Finance, and Economics (JBFE) More Issue