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Bambang Nur Cahyaningrum
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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 153 Documents
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Pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Kondisi Profitabilitas Pada PT Pan Brothers Tbk Nurshifa Putri Irawan; Erna Herlinawati; Andre Suryaningprang; Yoyo Sudaryo
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.v3i2.3477

Abstract

The study aims to determine the impact of liquidity, solvency and activities on PT Pan Brothers Tbk's profitability for the period 2012-2021. The method used is a quantitative method with descriptive and confirmatory approaches. Data collection techniques using documented methods. The sampling technique used was targeted sampling. The data analyzes used are descriptive analysis, classical hypothesis testing, multiple regression analysis, correlation analysis, certainty analysis, and hypothesis testing. The results are as follows. 1) Liquidity (CR) is partially unaffected and not material to profitability (ROA). 2) Solvency (DER) is partially unaffected and not material to profitability (ROA). 3) Activity (TATO) has partial impact. Impact on Profitability (ROA) 4) Liquidity (CR), Solvency (DER) and Activity (TATO) all have a significant impact on profitability (ROA).
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
Implementasi Sumber Daya Perusahaan Cv. Dewi Bulan Debora Oktaviani; Diana Vimalakirti Chow; Ricky Ricky; Salsabilla Febriatul Husna; Rizni Aulia Qadri; Immanuel Zai
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.v4i1.3809

Abstract

Now the process of developing information technology is very fast, which allows many companies to take advantage of actual information technology to support the company's business agility. CV. Dewi Bulan is a small and medium business that produces incense or incense. The problems faced by CV. Dewi Bulan is an ineffective business method, her business activities are being registered manually, documents regarding sales, production and purchasing of basic materials are being handwritten on a checklist in the company and bookkeeping is done once a month. These documents cannot be obtained at any time. This problem resulted in negligence in carrying out customer orders. The solution to overcome the above problems is to implement Enterprise Resource Planning, where in reality ERP can automate business realization and the company's business steps. ERP implementation requires technology, namely using Odoo version 11.0. This research principle consists of six stages of the research process, namely, iterature study, data collection, data processing, application modeling, system testing and implementation, as well as conclusions and suggestions. The final step in this study was to conduct a review using the UAT questionnaire and a Likert scale to compare the satisfaction levels of Odoo application users. The results of the questionnaire are favored by the "Satisfied" assessment, this proves that the actual business renewal process implemented can be implemented in CV. Dewi Bulan.
FAKTOR PENGARUH TERHADAP MINAT PEMBELIAN TIKET KM. DHARMA RUCITRA I RUTE BANJARMASIN-SURABAYA Adenanthera Lesmana Dewa; Muhamad Thoriq Ramadani; Retno Mulatsih
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.v4i1.3783

Abstract

The purpose of this study was to find out whether the factors of service quality, waiting time, price rates, and facilities affect passenger interest in PT. Main Ocean Dharma. The sample in this study amounted to 100 passengers on the dharma rucitra I ship. Incidental Data Sampling Techniques. Data analysis used in this study was descriptive analysis and quantitative analysis, data were analyzed using multiple linear regression analysis with the help of (software) Statistical Package For Social Science (SPSS) version 26. The results of the research by testing the hypothesis t-test partially showed that service quality, waiting time, price rates, and facilities have a positive and significant effect on Passenger Interest in PT. Main Lutan Dharma. Based on the research results, it can be seen that the research model of the multiple linear regression equation is Y = -0.835 + 0.278X1 + 0.232X2 + 0.298X3 + 0.249X4 + µ. From the regression equation, it can be seen that the most dominant variable influencing passenger interest is the service quality variable with a regression coefficient of 0.298. And the R2 test (Adjusted R Square) yields a result of 0.562 or 0.56.2%, which means that Passenger Interest is influenced by the variables Waiting Time, Facilities, Service Quality, and Price Rates, which are 56% and other factors that affect User Interest by 44%.
Peran Badan Permusyawaratan Desa (BPD) Dalam Pengawasan Pengelolaanleuangan Desa (Di Desa Waiheru Kecamatan Teluk Ambon Baguala) Erlita Erlita; Normawati Normawati; Pieters Pieters
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.v4i1.3793

Abstract

This study aims to analyze the role of the Village Consultative Body in supervising village financial management in Waiheru village, Teluk Ambon Baguala sub-district. The village consultative body has a strategic role in overseeing village funds so that they are not misused. This type of research is qualitative research aimed at knowing BPD supervision based on the problems discussed, namely problems that occur at the research location. The informants in this study were 7 people. Data collection by interview, observation, and documentation. Data analysis through data reduction, data presentation and conclusions, while data validity uses triangulation of sources, techniques and time.The results showed that the role of the Village Consultative Body in supervising village finances in Waiheru Village, Teluk Ambon Baguala Subdistrict was not optimal because of the lack of transparency of the village fund budget to the community and seen from the supervision indicators, namely measuring supervision whether in accordance with the initial plan, comparing supervision from the previous plan, and correcting performance if there is an error.
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. 
Peninjauan Pelayanan Pindah Lokasi Penimbunan (PLP) di Area Tanjung Priok Satria Akbar Gumilang; Bungaran Adi Prama; Fakhri Najmuddin
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.v4i1.3811

Abstract

This study aims to find out Minimizing the accumulation of trucking in the operational field, Informing Trucking Drivers if there is a maximum limit for trucks entering PT IPC Terminal Container Tanjung Priok 2 Ocean Going Area. The method used in the preparation of this research is a qualitative method. the data source used is a secondary data source. In obtaining data and information for this research, it was obtained through direct observation or survey during the Receiving and Delivery process at the Gate In Tanjung Priok 2 Ocean Going Area. The results showed that the Tanjung Priok 2 area, especially Ocean Going (International), experienced an increase or surge in trucking flows at the Buffer Area Gate In and service acceleration in the field. In anticipating this, officers are allowed to carry out Gate opening/closing actions.
MANAJEMEN STRATEGIK BISNIS PT GOJEK INDONESIA Melvin L; Febriani F.W; Roby Tan; Mashita Ayuni
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.v4i1.3789

Abstract

Basically PT Gojek Indonesia is a company engaged in transportation services that offers various types of services that can connect Gojek partners with customers. Gojek has been operating since 2010, but at that time its services were still limited to online motorcycle taxis. However, as time goes by and the business strategy implemented, Gojek is growing rapidly to achieve a turnover of IDR 29.8 trillion in 2022. Gojek services are now much more varied, not only online motorcycle taxi services but also providing Gocar, Gosend services. , Gofood, Gomart, GoBox, Goclean, GoMassage, GoTix and so on. The business strategic management implemented by Gojek is by utilizing digital media, such as social media, paid advertisements, as well as YouTube and Google content to market and promote its business. In this case, Gojek carries out its promotions by placing paid advertisements on Youtube, making tick-tock, or by making reels on Instagram with interesting animated videos to disseminate and popularize Gojek products to the wider community. This study aims to analyze the application of business strategic management at PT Gojek Indonesia. This research has a qualitative approach, by obtaining data through case studies and literature review of supporting data and information about PT Gojek Indonesia. The results of the study show that PT Gojek Indonesia implements an effective business strategic management to be able to achieve its success in the Indonesian service industry.
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.
Pengaruh Kualitas Pelayanan Pegawai Terhadap Kepuasan Masyarakat Pada Kantor Pos Cabang Balige Rini Wati; Riny Viri Insy Sinaga; Zulaili Zulaili
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.v4i1.3794

Abstract

This study aims to determine whether the role of UMKM and the potential of the business sector either partially or simultaneously have a significant influence on people's income in Rumah Lengo Village, STM Hulu District and what is the percentage. The method used in this study is a quantitative method with several tests, namely reliability analysis, classical assumption deviation test and linear regression. Based on the regression results of the primary data processed using SPSS 20, the multiple linear regression equation is obtained as follows: Y = 9.842 + 0.325 X1 + 0.460 X2 + e. Partially, the MSME role variable (X1) has a significant influence on people's income, as evidenced by the t count > t table (4.125 > 1.988). The variable potential of the business sector (X¬2) has a significant influence on people's income, as evidenced by the t count > t table (5.565 > 1.988). Simultaneously, the role of MSME variables (X1) and the potential of the business sector (X2) have a significant influence on people's income. This means that the hypothesis in this study is accepted, as evidenced by the calculated F value > F table (68.444 > 3.10). The MSME role variable (X1) and the potential of the business sector (X2) are able to contribute to the purchasing decision variable by 61.7% while the remaining 38.3% is influenced by other variables not examined in this study. From the conclusions above, the authors provide suggestions to see the potential for MSMEs to have a significant influence, so the community, with the assistance of the Village Government, should further increase the zalacca chip business so that it is more developed. It is hoped that in the future there will be in-depth research conducted by other researchers regarding the variable role of MSMEs and the potential of the business sector on people's income.

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