2026-06-07T08:06:44Z https://ejournal.unperba.ac.id/index.php/pjeb/oai

oai:ojs2.ejournal.unperba.ac.id:article/1 2021-03-08T06:21:46Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/2 2022-02-16T05:33:07Z pjeb:ART driver

THE INFLUENCE OF ORGANIZATION CULTURE AND INTERNAL AUDIT ON GOOD GOVERNANCE (Survey in Government Office of Banyumas City) Maharani, Destin Alfianika Siti Fatimah, Ika This study aims to determine the influence of internal audit and organizational culture on the realization of good governance. The type of research methods used by the author is used by the writer is a study that is descriptive and associative. Descriptive analysis method is a research conducted to determine the value of independent variables, either one variable or more (independent) without making comparisons or connecting with other variables while associative analysis is research that aims to determine the relationship of two variables or more. Based on the results of the study note that organizational culture affects the variable good governance of 41.6% with a significance value of 0.009. Furthermore, internal audit affects good governance variable of 54.8% with a significance value of 0.002. Then organizational culture and internal audit able to explain variable good governance equal to 72%. with a significance value of 0.000. UNPERBA 2021-02-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/2 10.54199/pjeb.v1i1.2 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 8-17 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 8-17 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/2/2 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/3 2022-02-16T05:45:36Z pjeb:ART driver

KONTRIBUSI TINGKAT INDUSTRI TERHADAP ANGKATAN KERJA DI KABUPATEN PURBALINGGA Priambodo, Aji Hasibuan, Reza Rahmadi Sulaeman, Maman Purnomo, Dinnas Purbalingga Regency is a regency in Central Java, which occupies the 5th place with high poverty. The problem of poverty is the main problem faced by the regency of Purbalingga. The question of poverty is also closely related to the limitations in the world of employment. This research aims to analyse industry-level influence on the workforce in Purbalingga district. In this study used research object in Purbalingga district. And is a type of quantitative descriptive research (secondary) and the data used comes from websites and books in numbers in the Central Statistic Agency (BPS) Purbalingga district. In this study the number of samples used is industrial level data and discussion in Purbalingga District and used in 2009-2019. The method of econometrics analysis used is linear regression. The results showed that the industrial level has an impact of 45.2% on the workforce in Purbalingga district UNPERBA 2021-02-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/3 10.54199/pjeb.v1i1.3 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 18-22 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 18-22 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/3/3 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/4 2022-01-14T06:12:14Z pjeb:ART driver

PENGARUH IMPLEMENTASI KEBIJAKAN TENTANG KEPARIWISATAAN TERHADAP KUALITAS PELAYANAN KEPARIWISATAAN DI KABUPATEN PANGANDARAN Surahman, Mumun Masalah yang ditemukan adalah Kurang optimalnya perhatian pengurus pantai Pangandaran pada dimensi kualitas pelayanan seperti tempat Mandi Cuci Kakus (MCK) yang kurang terawat dari 713 MCK baik yang dikelola secara pribadi maupun yang dikelola pemerintah 13 diantarnya kotor 1,8%. Tahun 2019 tercatat 80 orang hal ini menunjukkan lemahnya pengawasan dari petugas pantai dalam memberikan  jaminan (assurance) keselamatan pengunjung. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian Eksplanasi (Explanatory Research). Penelitian ini dilaksanakan di Kabupaten Pangandaran. Pengumpulan data menggunakan angket yang dibagikan kepada 100 orang. Teknik analisa data menggunakan analisis korelasi, koefisien determinasi dan uji hipotesis. Hasil penelitian menunjukkan bahwa Implementasi kebijakan tentang kepariwisataan di Kabupaten Pangandaran termasuk kategori cukup dengan skor terendah pegawai dinas pariwisata tidak hanya mengetahui tugasnya tetapi juga mampu menjalankannya. Kualitas pelayanan kepariwisataan di Kabupaten Pangandaran termasuk kategori cukup dengan skor terendah pegawai cepat menghadapi permintaan, pertanyaan, keluhan dan masalah wisatawan. Terdapat pengaruh implementasi kebijakan masyarakat terhadap kualitas pelayanan kepariwisataan di Kabupaten Pangandaran. UNPERBA 2021-02-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/4 10.54199/pjeb.v1i1.4 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 34-40 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 34-40 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/4/4 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/5 2021-03-08T06:23:25Z pjeb:ART driver

oai:ojs2.ejournal.unperba.ac.id:article/6 2022-01-13T22:11:18Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/10 2022-01-14T06:12:14Z pjeb:ART driver

ANALISIS PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Fitriana, Aning Hanny Gresya This study aimed to investigate the effect of dividend policy variabel and capital structure to the value of the company.  The value of company measured as price too book value (PBV) The research was conducted at Indonesia Stock Excahnge with research periode of 2016-2018. The amount of sample was 33 manufacturing companies. The sample method used was  purposive sampling. The method of analysis of this research used multiple linear regression. The result of this research indicated that partly dividend policy variable have significant negative effect to the value of company, whereas capital structure variable have significant postive effect to the value company. Keyword : dividend policy, capital structure, value of the company. Penelitian ini bertujuan untuk mengetahui pengaruh variabel kebijakan deviden dan struktur modal terhadap nilai perusahaan. Nilai perusahaan diukur dengan menggunakan Price to book value.  Penelitian ini dilakukan di Bursa efek Indonesia dengan periode 2016-2018. Sampel penelitian ini berjumlah 33 perusahaan manufaktur, dan menggunakan purposive sampling. Metode Analisis dari penelitian ini menggunakan regresi analisis berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kebijakan deviden (DPR) berpengaruh negatif signifikan terhadap nilai perusahaan sedangkan variabel struktur modal (DER) berpengaruh positif terhadap nilai perusahaan. Kata Kunci: Kebijakan deviden, Struktur Modal, Nilai Perusahaan UNPERBA 2021-03-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/10 10.54199/pjeb.v1i1.10 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 48-60 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 48-60 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/10/20 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/11 2022-02-16T05:49:09Z pjeb:ART driver

Determinant of Financial Literacy and Self-Efficacy Towards Financial Behaviour Student of Senior High School, Purbalingga Pengaruh Literasi Keuangan dan Self-Efficacy Terhadap Perilaku Keuangan Arofah, Anastasia Anggarkusuma Kurniawati, Rani Abstract Financial behavior has an important role for individuals, because it relates to the individual's ability to achieve predetermined goals. In managing finances, a person needs more than just financial literacy but must have confidence in his abilities. This attribute is known in the psychological literature as "self-efficacy". Using the survey on 150 senior high school students in Purbalingga Regency, financial literacy and self-efficacy being factor in affecting financial behavior. The result of research shows that financial literacy has a positive and significant contribution to financial behavior since the original sample value of 0.224 and the t-value of 2.420> 1.96. Self-efficacy has a positive and significant contribution to financial behavior with an original sample value of 0.256 and a t-value of 3.251> 1.96. Students with high financial literacy have good financial behavior, and students with high self-efficacy will be better in managing their personal finances. Abstrak Perilaku keuangan memiliki peranan penting untuk individu, karena berkaitan dengan kemampuan individu untuk mencapai tujuan-tujuan yang telah ditetapkan. Dalam mengelola keuangan, seorang membutuhkan lebih dari sekedar pengetahuan tetapi keyakinan diri terhadap kemampuannya. Dalam konsep psikologi, keyakinan diri ini dinamakan self-effcicacy. Penelitian ini merupakan penelitian survey dengan melibatkan 150 responden pada siswa SMA Negeri di Kabupaten Purbalingga dimana literasi keuangan dan self-efficacy menjadi faktor yang mempengaruhi perilaku keuangan. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh yang signifikan terhadap perilaku keuangan dengan nilai original sample 0,224 dan t-value 2.420 > 1,96. Kedua, self-efficacy memiliki pengaruh yang signifikan terhadap perilaku keuangan dibuktikan dengan nilai original sample  0,256 dan t-value 3.251  > 1,96. Siswa dengan literasi keuangan tinggi, maka perilaku keuangan tinggi dan siswa dengan self-efficacy tinggi akan lebih baik dalam mengelola keuangan.     UNPERBA 2021-03-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/11 10.54199/pjeb.v1i1.11 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 41-47 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 41-47 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/11/10 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/12 2022-02-16T05:41:48Z pjeb:ART driver

PENGARUH GAYA KEPEMIMPINAN, STRES KERJA DAN KONFLIK KERJA TERHADAP KINERJA KARYAWAN Supriatin, Dyah Amelia, Shella Rizqi Roshela, Yuki Intania leadership style job stress work conflicts employee performance The purpose of this research is to analyze the influence of leadership style, work stress and work conflict on employee performance at ELTI Gramedia Purwokerto, Yogyakarta and Solo. The results obtained indicate that leadership style significantly influence employee performance, this is evidenced by the sig value. the count is smaller than 0.05, ie 0,000 <0.05. Job stress has a significant effect on employee performance, this is evidenced by the sig value. the count is smaller than 0.05, ie 0,000 <0.05. Work conflicts have not significant effect on employee performance, this is evidenced by the sig value. the count is higher than 0.05, ie 0,104 >0.05. Leadership Style, Working Stress and Working Conflicts have a proportion of influence on employee performance of 54% while the remaining 46% is influenced by other variables that are not in the linear regression model. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh gaya kepemimpinan, stres kerja dan konflik kerja terhadap kinerja karyawan di ELTI Gramedia Purwokerto, Yogyakarta dan Solo. Hasil yang diperoleh menunjukkan bahwa gaya kepemimpinan berpengaruh signifikan terhadap kinerja karyawan, hal ini dibuktikan dengan nilai sig. hitungannya lebih kecil dari 0,05, yaitu 0,000 <0,05. Stres kerja berpengaruh signifikan terhadap kinerja karyawan, hal ini dibuktikan dengan nilai sig. hitungannya lebih kecil dari 0,05, yaitu 0,000 <0,05. Konflik kerja tidak berpengaruh signifikan terhadap kinerja karyawan, hal ini dibuktikan dengan nilai sig. hitungannya lebih tinggi dari 0,05, yaitu 0,104> 0,05. Gaya Kepemimpinan, Stres Kerja dan Konflik Kerja memiliki proporsi pengaruh terhadap kinerja karyawan sebesar 54% sedangkan 46% sisanya dipengaruhi oleh variabel lain yang tidak ada dalam model regresi linier. UNPERBA 2021-03-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/12 10.54199/pjeb.v1i1.12 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 1-7 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 1-7 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/12/8 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/13 2021-09-23T05:37:29Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/14 2022-02-16T05:38:41Z pjeb:ART driver

PENGARUH MOTIVASI DAN KESEJAHTERAAN TERHADAP SEMANGAT KERJA DAN IMPLIKASINYA TERHADAP KINERJA Pratiwi, Agustin Riyan Firgiyani, Febi motivation welfare morale performance This research objectives to knot the effect of motivation and morale and welfare of the implications on performance. This study using path analysis (path analysis) and testing using F test and t test. Research shows that motivation in the high category, well-being of employees included in the category of very high morale of employees included in the high category and performance of employees included in the high category. Overall it can be concluded there is a motivational effect on morale, there is the effect of welfare on morale, there is the influence the morale of the performance there are significant simultaneously motivation and well-being against the spirit of the work, there is the effect of simultaneous motivation and well-being against the spirit of the work and its implications for performance. Penelitian ini bertujuan untuk mengetahui Pengaruh motivasi dan kesejahteraan terhadap semangat kerja dan implikasinya terhadap kinerja. Penelitian ini menggunakan analisis jalur (path analisis) dan pengujiannya menggunakan uji F test dan t test. Hasil Penelitian menunjukkan bahwa motivasi termasuk dalam kategori tinggi, kesejahteraan pegawai termasuk dalam kategori sangat tinggi, Semangat kerja pegawai termasuk dalam kategori tinggi dan kinerja pegawai termasuk dalam kategori tinggi. Secara keseluruhan dapat disimpulkan terdapat pengaruh motivasi terhadap semangat kerja, terdapat pengaruh kesejahteraan terhadap semangat kerja, terdapat pengaruh semangat kerja terhadap Kinerja terdapat pengaruh secara simultan motivasi dan kesejahteraan terhadap semangat kerja, terdapat pengaruh secara simultan motivasi dan kesejahteraan terhadap semangat kerja dan implikasinya terhadap kinerja. UNPERBA 2021-03-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/14 10.54199/pjeb.v1i1.14 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 61-71 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 61-71 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/14/11 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/15 2022-02-16T05:35:13Z pjeb:ART driver

IMPLIKASI TEORITIK DALAM EKONOMI PEMBANGUNAN PERDESAAN AKIBAT WABAH COVID-19 Amelia, Shella Rizqi Akbar, Desta Kasus penularan pandemi Covid-19 di Indonesia telah meningkat drastis dan mempengaruhi perekonomian Indonesia. Pelemahan ekonomi baik di sektor riil maupun finansial tidak dapat terhindarkan. Di tengah risiko disrupsi signifikan terhadap aktivitas perekonomian domestik, pemerintah memerlukan strategi kebijakan fiskal dalam jumlah besar dengan penyaluran yang cepat dan tepat sasaran. Sejauh ini, stimulus sudah dikeluarkan oleh pemerintah dalam dua fokus. Tujuan penelitian ini adalah untuk menganalisis dampak covid 19 terhadap perekonomian Indonesia. Metode penelitian yang digunakan adalah kajian teori yang dalam ekonomi pembangunan dan kaitannya dengan covid19. Hasil kajian teori menunjukkan bahwa Covid19 membawa dampak pada stimulus fiskal fokus jangka panjang (insentif perpajakan dan stimulus Kredit Usaha Rakyat & program pemulihan ekonomi), insentif fiskal negara lain dan sumber dana stimulus, kondisi perbankan dan sektor keuangan indonesia, pelemahan daya beli dibarengi dengan risiko supply shock. Pembatasan perdagangan dan pergerakan sudah menyulitkan petani skala kecil untuk mengakses pasar, baik untuk mendapatkan input penting seperti benih dan untuk menjual produk akhir. UNPERBA 2021-03-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/15 10.54199/pjeb.v1i1.15 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 72-79 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 72-79 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/15/12 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/21 2022-01-06T05:26:33Z pjeb:ART driver

PENGARUH KOMPENSASI, DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN JNE DI KOTA TEGAL Barima, Hima Anggarkusuma Arofah, Anastasia Tujuan dari penelitian ini untuk menguji pengaruh kompensasi, disiplin kerja dan motivasi kerja terhadap kinerja karyawan pada PT. JNE Cabang Kota Tegal. Pengambilan sampel menggunakan simple random sampling dan besarnya sampel sebanyak 100 responden. Hasil menunjukkan bahwa kompensasi tidak berpengaruh signifikan terhadap kinerja karyawan PT. JNE Cabang Kota Tegal, hal ini dibuktikan dengan nilai sig. hitung lebih besar dari pada 0,05, yaitu 0,604 > 0,05. Disiplin kerja berpengaruh signifikan terhadap kinerja karyawan PT. JNE Cabang Kota Tegal, hal ini dibuktikan dengan nilai sig. hitung lebih kecil dari pada 0,05, yaitu 0,030 < 0,05. Motivasi kerja berpengaruh signifikan terhadap kinerja karyawan PT. JNE Cabang Kota Tegal, hal ini dibuktikan dengan nilai sig. hitung lebih kecil dari pada 0,05, yaitu 0,046 > 0,05. Kompensasi, disiplin kerja dan motivasi kerja memiliki proporsi pengaruh terhadap kinerja karyawan sebesar 17,3% sedangkan sisanya 82,7% dipengaruhi oleh variabel lain yang tidak ada didalam model regresi linier.   Kata Kunci: kompensasi, disiplin kerja, motivasi kerja dan kinerja karyawan. UNPERBA 2021-07-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/21 10.54199/pjeb.v1i2.21 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 48-55 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 48-55 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/21/44 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/31 2022-01-06T05:23:03Z pjeb:ART driver

Analisis Perdagangan Komoditas Kopi Antara Indonesia Dan 14 Negara Mitra Dengan Pendekatan Model Gravitasi Analisis Perdagangan Komoditas Kopi Antara Indonesia Dan 14 Negara Mitra Dengan Pendekatan Model Gravitasi Khoirudin, Rifki Bintoro, Diki gravity model, panel data, net exports, coffee Penelitian ini bertujuan untuk mengkaji perdagangan komoditas kopi antara Indonesia dengan 14 negara mitra utama melalui pendekatan permodelan gravitasi perdagangan. Metode analisis yang digunakan adalah analisis kuantitatif data panel. Dari hasil penelitian diketahui bahwa dalam kurun tahun 2013 hingga 2019 PDB Nominal negara mitra berpengaruh positif terhadap net ekspor kopi Indonesia sedangkan jarak ekonomi dan kurs riil negara mitra berpengaruh negatif terhadap net ekspor kopi Indonesia. Indikator lain berupa PDB Nominal Indonesia, populasi Indonesia, populasi negara mitra, kurs riil Indonesia, dan perjanjian perdagangan TICA 2007 tidak berpengaruh terhadap net ekspor kopi Indonesia. UNPERBA 2021-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/31 10.54199/pjeb.v1i2.31 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 18-27 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 18-27 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/31/39 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/32 2022-02-02T06:14:34Z pjeb:ART driver

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, BEBAN PAJAK TANGGUHAN DAN TAX PLANNING TERHADAP MANAJEMEN LABA Asmedi, Syamsul Wulandari, Rizky This study aims to examine the effect of corporate social responsibility, deferred tax burden and tax planning on earnings management. The independent variables used in this study are corporate social responsibility, deferred tax burden and tax planning, while the dependent variable in this study is earnings management. The type of research used in this research is quantitative data. Sources of data used in this study is secondary data. The population in this study are manufacturing companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. Determination of the sample of this study using purposive sampling method and obtained a research sample of 10 companies. Analysis of the data used in this study is descriptive statistical test, classical assumption test and hypothesis testing. The analytical method used is a hypothesis with the help of SPSS version 25 software. The results of this study indicate that corporate social responsibility has no significant effect on earnings management, deferred tax expense has no significant effect on earnings management and tax planning has a significant effect on earnings management. Meanwhile, simultaneously shows that corporate social responsibility, deferred tax expense and tax planning together have a significant effect on earnings management.   Keywords: Corporate Social Responsibility, Deferred Tax Burden, Tax Planning, Earnings Management. Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, beban pajak tangguhan dan tax planning terhadap manajemen laba  . Variabel independen yang digunakan dalam penelitian ini adalah corporate social responsibility, beban pajak tangguhan dan tax planning,  Sedangkan variabel dependen dalam penelitian ini adalah manajemen laba. Jenis penelitian yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2018. Penentuan sampel penelitian ini menggunakan metode purposive sampling dan memperoleh sampel penelitian sebanyak 10 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah uji statistik deskripstif, uji asumsi klasik dan uji hipotesis. Metode analisis yang digunakan merupakan hipotesis dengan bantuan software SPSS versi 25. Hasil penelitian ini menunjukan bahwa corporate social responsibility tidak berpengaruh signifikan terhadap manajemen laba, Beban pajak tangguhan tidak berpengaruh signifikan terhadap manajemen laba dan tax planning berpengaruh signifikan terhadap manajemen laba. Sedangkan secara simultan menunjukkan bahwa corporate social responsibility, beban pajak tangguhan dan tax planning  secara bersama-sama berpengaruh signifikan terhadap manajemen laba.   Kata Kunci : Corporate Social Responsibility, Beban Pajak Tangguhan,  Tax Planning , Manajemen Laba. UNPERBA 2022-02-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/32 10.54199/pjeb.v1i2.32 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 8-17 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 8-17 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/32/40 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/47 2022-01-06T05:20:26Z pjeb:ART driver

PENGARUH PENGGUNAAN INFLUENCER INSTAGRAM TERHADAP CITRA MERK DAN DAMPAKNYA TERHADAP PENINGKATAN PENJUALAN Sugiarto Maulana, Yogi Hadiani, Dian Wahyuni, Sri Masalah yang ditemukan adalah sebagian di antara follower masih ada yang merasa masih takut saat menjalani facial di klinik kecantikan, mereka khawatir jadi purging, takut tidak cocok, atau malah kulit jadi jelek kondisinya. Tujuan penelitian ini adalah untuk pengaruh Influencer terhadap Citra merek yang berdampak pada peningkatan volume penjualan produk AURA Dermatology Bandung. Metode penelitian yang digunakan dalam  penelitian ini adalah penelitian Eksplanasi (Explanatory Research) dengan pendekatan kuantitatif. Penelitian ini dilaksanakan di AURA Dermatology Bandung. Pengumpulan data menggunakan angket dalam google form yang disebarkan kepada 90 pelanggan. Teknik analisa data menggunakan analisis korelasi, koefisien determinasi dan uji hipotesis. Berdasarkan hasil penelitian menunjukkan bahwa pengaruh Influencer terhadap Citra merek yang berdampak pada peningkatan volume penjualan produk AURA Dermatology Bandung sebesar 78,5%. UNPERBA 2021-07-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/47 10.54199/pjeb.v1i2.47 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 1-7 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 1-7 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/47/38 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/49 2022-01-06T05:24:04Z pjeb:ART driver

KECENDERUNGAN MINAT USAHA ONLINE DI MASA PANDEMI COVID-19 PADA KARYAWAN SWASTA DI KAWASAN INDUSTRI CIKARANG Permana, Indra Rachmawati Afandi, Dian The increasing number of unemployed in Indonesia due to the impact of the Covid-19 outbreak is increasing rapidly in 2020. In addition, losses in the economy, especially trading, have also been the cause of the economic crisis. In supporting the government's program to reduce the number of transmissions of the Covid-19 virus, online business is one way to make it easier for customers to make buying and selling transactions. This study aims to examine the influences of entrepreneurship, motivation and family environment on online business interest during the Covid-19 pandemic on private employees in the Cikarang industrial area.The sampling method used is Probability Sampling Design by providing equal opportunities for each element (member) to be selected as a member of the sample. The population in this study were private employees in the Cikarang industrial Area. The results of the study proves that there is a positive and significant influence between entrepreneurial knowledge, motivation and family environment on online business interest. The three variables also have a simultaneous influence on online business interest during the Covid-19 pandemic on private employees in the Cikarang industrial area. Meningkatnya jumlah pengangguran di Indonesia akibat terdampak wabah Covid-19 semakin pesat di tahun 2020. Selain itu kerugian dibidang ekonomi terutama perdagangan juga menjadi penyebab krisis ekonomi. Dalam mendukung program pemerintah untuk mengurangi jumlah penularan virus Covid-19, bisnis online menjadi salah satu cara mempermudah customer untuk melakukan transaksi jual beli. Penelitian ini bertujuan untuk menguji pengaruh pengetahuan kewirausahaan, motivasi dan lingkungan keluarga pada minat usaha online dimasa pandemi Covid-19 pada karyawan swasta di kawasan industri Cikarang. Metode pengambilan sampel yang digunakan adalah Probability Sampling Design dengan memberikan peluang yang sama bagi setiap unsur (anggota) populasi untuk dipilih menjadi anggota sampel. Populasi dalam penelitian ini ialah karyawan swasta di kawasan industri Cikarang. Hasil penelitian membuktikan bahwa terdapat pengaruh positif dan signifikan antara pengetahuan kewirausahaan, motivasi dan lingkungan keluarga terhadap minat usaha online. Ketiga variabel juga memiliki pengaruh simultan terhadap minat usaha online dimasa pandemi Covid-19 pada karyawan swasta di kawasan industri Cikarang. UNPERBA 2021-07-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/49 10.54199/pjeb.v1i2.49 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 28-40 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 28-40 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/49/41 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/50 2024-06-18T10:40:03Z pjeb:ART driver

PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Asmedi, Syamsul Profitability, Audit Opinion, Audit Delay, Company Size This study aims to examine the effect of profitability and audit opinion on audit delay with firm size as moderating. The independent variables used are profitability and audit opinion, the dependent variable used is audit delay and the moderating variable used is company size. This type of research is classified as quantitative research. The data used is secondary data. The population in this study is the mining sector companies listed on the Indonesia Stock Exchange for the period 2014-2019 as many as 43 companies. Sampling in this study using purposive sampling technique. Based on purposive sampling obtained 174 companies. The analysis technique used is multiple regression analysis and MRA. Data processing using Eviews 10.   Keywords: Profitability, Audit Opinion, Audit Delay, Company Size Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan opini audit terhadap audit delay dengan ukuran perusahaan sebagai pemoderasi. Variabel independen yang digunakan adalah profitabilitas dan opini audit, variabel dependen yang digunakan adalah audit delay dan variabel moderasi yang digunakan adalah ukuran perusahaan. Jenis penelitian ini digolongkan sebagai penelitian yang bersifat kuantitatif. Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2019 sebanyak 43 perusahaan. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Berdasarkan purposive sampling didapat 174 perusahaan. Teknik analisa yang digunakan adalah analisis regresi berganda dan MRA. Pengolahan data menggunakan Eviews 10.   Kata Kunci    : Profitabilitas, Opini Audit, Audit Delay, Ukuran Perusahaan UNPERBA 2022-02-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/50 10.54199/pjeb.v2i1.50 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 1-11 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 1-11 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/50/56 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/51 2022-01-06T05:25:38Z pjeb:ART driver

PENGARUH KEPUASAN KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) ISLAM Yulianto, Nur Ahmad Budi Kesuksesan sebuah perusahaan ditentukan oleh pegawainya. Karena pegawai merupakan faktor yang sangat penting untuk mencapai tujuan perusahaan. Suksesnya sebuah perusahaan tercapai apabila perusahaan tersebut mempunyai pegawai yang memiliki perilaku in-role dan perilaku extra-role. Perilaku in-role harus dilakukan seorang pegawai agar dalam bekerja sesuai dengan job deskripsi pekerjaan yang diberikan. Sedangkan perilaku extra-role tidak harus dilakukan oleh pegawai namun, apabila dilakukan dapat memberikan manfaat kepada perusahaan. Diantara perilaku extra-role yaitu Organizational Citizenship Behavior (OCB). OCB dapat muncul apabila seorang pegawai mempunyai kepuasan dalam bekerja, baik puas secara lahir maupun secara kepuasan batin. Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja terhadap organizational citizenship behavior (OCB) Islam. Penelitian ini merupakan penelitian kuantitatif explanatory research dengan metode pengambilan sampel sampling jenuh. Lokasi penelitian di BMT Maslahah dengan populasi Sampel sebanyak 46 pegawai dan semuanya menjadi sampel pada penelitian ini. Metode analisis menggunakan SEM-PLS dengan alat analisis menggunakan software WarPLS 3.0. dari hasil penelitian ini dapat disimpulkan bahwa kepuasan kerja berpengaruh terhadap OCB Islam. UNPERBA 2021-08-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/51 10.54199/pjeb.v1i2.51 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 41-47 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 41-47 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/51/42 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/52 2022-01-06T05:28:35Z pjeb:ART driver

THE INFLUENCE OF USING INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) TOWARDS TEACHERS’ PERFORMANCE IN SMA NEGERI 1 CIAWI TASIKMALAYA Sukandar, Erna Rusmiwati Syarif, Endang Amatilah Putri, Maharani This research was conducted based on the problems of using Information and Communication Technology (ICT) towards teachers’ performance in SMA Negeri 1 Ciawi Tasikmalaya. Due to the lack of expertise in using ITC, and the use of  foreign languages that did not understand that system, so the teachers should have to carry out training, perseverance and discipline by using that ICT. The aim of the research is to determine how to due the application of information and communication technology can be impact to the teacher’s performance with the use of application of ICT  in SMA Negeri 1 Ciawi. This research used descriptive quantitative method. The population of this study were 68 teachers in SMA Negeri 1 Ciawi. The sample was selected by using  saturated sample method. The instrument of this research were taken interview, observation and questionnaire. The research instrument was tested by means of validity and reliability test. The results of this study indicated that the application of Information and Communication Technology (ICT) in SMA Negeri 1 Ciawi is in  poor classification, teachers’ performance in SMA Negeri 1 Ciawi is in good classification, and there is a significant relationship between the Application of ICT to Teachers’ Performance in SMA 1 Ciawi. UNPERBA 2021-08-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/52 10.54199/pjeb.v1i2.52 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 56-67 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 56-67 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/52/45 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/54 2022-01-06T05:30:50Z pjeb:ART driver

DAMPAK PERATURAN PEMERINTAH NOMOR 43 TAHUN 2014 TERHADAP PERANAN BADAN PERMUSYAWARATAN DESA DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA Widianti, Hesti Alfian, Muhamad Pemerintah desa merupakan bagian terdepan pada sistem pemerintahan daerah yang akan berhubungan dan bersentuhan langsung dengan masyarakat. Karena itu, sistem dan mekanisme penyelenggaraan pemerintahan daerah sangat didukung dan ditentukan oleh Pemerintah Desa dan Badan Permusyawaratan Desa (BPD) sebagai bagian dari Pemerintah Daerah. Struktur kelembagaan dan mekanisme kerja di semua tingkatan pemerintah, khususnya pemerintahan desa harus  diarahkan untuk dapat menciptakan pemerintahan yang peka terhadap perkembangan dan perubahan yang terjadi dalam masyarakat. Penelitian ini bertujuan untuk mengetahui peranan BPD dalam penyusunan APBDes di Desa Kepunduhan, Kecamatan Kramat kabupaten Tegal. Berdasarkan Peraturan Pemerintah Nomor 43 Tahun 2014 Tentang Desa dan Fungsi dari BPD dalam menyusun Anggaran Desa. Dengan menggunakan metode penelitian kualitatif. Dari hasil penelitian dapat dilihat BPD masih memerlukan penguatan kapasitas kelembagaan UNPERBA 2021-09-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/54 10.54199/pjeb.v1i2.54 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 68-77 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 68-77 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/54/46 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/55 2022-01-14T06:12:14Z pjeb:ART driver

PENGARUH BUDAYA ORGANISASI DAN KEPEMIMPINAN TERHADAP KEPUASAN KERJA DAN DAMPAKNYA TERHADAP KINERJA PENGHULU: Studi Kasus di KUA se Kabupaten Cilacap adminejournal Carsono, Nono Pencapaian kinerja KUA di Kabupaten Cilacap belum memenuhi harapan. Kondisi tersebut dapat ditingkatkan dan perlu dilakukan evaluasi dan penelitian terhadap kualitas sumber daya manusia agar kebijakan yang diambil pada masa depan mampu meningkatkan kinerja pegawai dan meminimumkan faktor yang dapat menurunkan kinerja pegawai. Tujuan penelitian ini adalah untuk mengetahui pengaruh budaya organisasi dan kepemimpinan terhadap kepuasan kerjadan dampaknya terhadap kinerja pegawai. Metode yang digunakan adalah analisis jalur, yaitu untuk mendapatkan gambaran, pola hubungan dan pengaruh dari variable-variabel penelitian yang telah ditetapkan. Hasil penelitian menunjukkan budaya organisasi berpengaruh positif terhadap kepuasan pegawai sebesar 73,4%. Kepemimpinan  berpengaruh positif terhadap kepuasan pegawai sebesar 73,4%. Budaya organisasi dan kepemimpinan berpengaruh positif terhadap kepuasan pegawai sebesar 75,7%. Budaya organisasi dan kepemimpinan melalui berpengaruh positif terhadap kinerja pegawai melalui kepuasan pegawai sebesar 85,2%. UNPERBA 2021-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/55 10.54199/pjeb.v1i1.55 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 80-89 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 80-89 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/55/47 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/57 2022-01-06T05:32:40Z pjeb:ART driver

EFEKTIVITAS MANAJEMEN BIMBINGAN PRA NIKAH BP4 DALAM MEWUJUDKAN KELUARGA SAKINAH, MAWADDAH, WARAHMAH DI KUA KECAMATAN WANAREJA KABUPATEN CILACAP Carsono, Nono Kantor Urusan Agama (KUA) Kecamatan berperang penting dalam melaksanakan pembinaan dan pelayanan keluarga sakinah, sesuai dengan KMA Nomor 3 Tahun 1999 tentang pembinaan gerakan keluarga sakinah. Tujuan penelitian ini adalah untuk mengetahui efektivitas manajemen bimbingan pra nikah BP4 dalam mewujudkan keluarga sakinah, mawaddah, warahmah di KUA Kecamatan Wanareja Kabupaten Cilacap. Dalam menjawab tujuan tersebut, peneliti menggunakan pendekatan Manajemen. Penelitian ini tergolong penelitian kulitatif, Data dikumpulkan dengan menggunakan beberapa cara yang dianggap relevan dengan penelitian, diantaranya observasi, wawancara, dokumentasi, metode analisis data dan metode penentuan informan, jumlah informan dalam penelitian ini adalah Hasil penelitian menunjukkan Pelaksanan bimbingan pra nikah di Kantor Urusan Agama kecamatan Wanareja dianggap sudah efektif, namun demikian masih ditemukan pasangan calon pengantin yang masih sangat sulit memahami materi kursus pra nikah yang disampaikan oleh Konselor disebabkan kurangnya atau rendahnya pendidikan calon pengantin, dan masih perlu tindak lanjut peningkatan pelayanan pembinaan pasangan suami-isteri dalam pembentukan keluarga yang lebih mapan lagi dan tercermin dalam keluarga sakinah, mawaddah, warahmah UNPERBA 2021-08-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/57 10.54199/pjeb.v1i2.57 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 78-86 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 78-86 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/57/49 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/59 2022-01-06T05:33:33Z pjeb:ART driver

PERBAIKAN KINERJA MELALUI BUDAYA ORGANISASI DAN KUALITAS SUMBER DAYA MANUSIA Metris, Diksi Sri Mutmainah, Esti Alvin, Alvin Fauzan, Ady Kebutuhan sumber daya manusia yang kompeten yang memiliki semangat, kedisiplinan, dan integritas yang baik sangat diperlukan untuk mencapai tujuan perusahaan. Dengan budaya organisasi yang baik dan manajemen kinerja yang baik akan dapat menciptakan sumber daya yang berkualitas. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan budaya perusahaan dalam menunjang manajemen kinerja surveyor. Metode penelitian ini menggunakan metode kualitatif dengan pendekatan naratif, yang memiliki karakteristik alami (natural setting) sebagai sumber data langsung, deskriptif. Hasil dari penelitian ini menunjukkan keberhasilan manajemen kinerja karyawan hampir selalu dikaitkan dengan budaya yang kuat. Berdasarkan analisa SWOT diketahui bahwa salah satu strategi yang perlu dijalankan oleh Asuransi Astra Buana adalah memanfaatkan budaya perusahaan yang baik dan kemampuan SDM yang dimiliki untuk menghasilkan layanan yang terbaik pagi pelanggan dan juga meningkatkan kinerja surveyor. Penerapan visi, misi, budaya perusahaan, strategi layanan, dan tata nilai perusahaan yang baik ini merupakan perwujudan dari penerapan manajemen sumber daya manusia yang telah dijalankan dengan baik di PT. Asuransi Astra Buana dan dapat menunjang manajemen kinerja Surveyor. UNPERBA 2021-10-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/59 10.54199/pjeb.v1i2.59 Perwira Journal of Economics & Business; Vol. 1 No. 2 (2021); 87-93 Perwira Journal of Economics & Business; Vol 1 No 2 (2021); 87-93 2775-572X 10.54199/pjeb.v1i2 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/59/51 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/61 2024-06-18T10:40:04Z pjeb:ART driver

THE EFFECT OF LEADERSHIP STYLE, WORK MOTIVATION AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE OF PT CATUR SENTOSA ADIPRANA, TBK PURWOKERTO BRANCH PENGARUH GAYA KEPEMIMPINAN, MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PT CATUR SENTOSA ADIPRANA, TBK CABANG PURWOKERTO supriatin, dyah Tujuan penelitian ini adalah untuk menganalisis pengaruh gaya kepemimpinan, motivasi kerja dan budaya organisasi terhadap kinerja karyawan PT. Catur Sentosa Adiprana, Tbk Cabang Purwokerto. Hasil yang diperoleh menunjukkan bahwa gaya kepemimpinan tidak berpengaruh signifikan terhadap kinerja pegawai, hal ini dibuktikan dengan nilai sig. hitung lebih besar dari 0,05, yaitu 0,159 > 0,05. Motivasi kerja tidak berpengaruh signifikan terhadap kinerja karyawan, hal ini dibuktikan dengan nilai sig. hitung lebih besar dari 0,05, yaitu 0,381 > 0,05. Budaya organisasi berpengaruh signifikan terhadap kinerja pegawai, hal ini dibuktikan dengan nilai sig. hitung lebih kecil dari 0,05, yaitu 0,000 < 0,05. Gaya kepemimpinan, motivasi kerja dan budaya organisasi memiliki proporsi pengaruh terhadap kinerja karyawan sebesar 5,8% sedangkan sisanya 94,2% dipengaruhi oleh variabel lain yang tidak berada dalam model regresi linier. Kata kunci: gaya kepemimpinan, motivasi kerja, budaya organisasi dan kinerja pegawai. UNPERBA 2022-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/61 10.54199/pjeb.v2i1.61 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 51-64 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 51-64 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/61/60 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/62 2022-01-14T06:12:14Z pjeb:ART driver

EFEKTIVITAS IMPLEMENTASI KEBIJAKAN PENATAUSAHAAN BARANG MILIK NEGARA: Studi pada Balai Litbangkes Banjarnegara) Ainiyah, Ghonimah Z Masiroh, Siti Margono, Margono The problem raised in this study is the administration of goods that have not gone well because of the gap between the facts in the field and the theory used and with government regulation number 27 of 2014 concerning the management of state/regional property. This study aims to analyze the effectiveness of the implementation of state property administration policies. The location of the research was carried out at the Balai Litbang Kesehatan Banjarnegara office. This research uses qualitative research, informants are selected based on purposive sampling with 6 (six) informants and data collection through interviews, observation and attempts to design and record or take notes on the information. The results of the research that have been analyzed show that there are problems seen from 4 (four) aspects including resources, communication, disposition and bureaucratic structure that have not been maximized in managing state property, so by better understanding state property administration policies will have a significant impact on improving the administration of state property more effectively and efficiently. UNPERBA 2022-01-06 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/62 10.54199/pjeb.v1i1.62 Perwira Journal of Economics & Business; Vol. 1 No. 1 (2021); 90-98 Perwira Journal of Economics & Business; Vol 1 No 1 (2021); 90-98 2775-572X 10.54199/pjeb.v1i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/62/52 Copyright (c) 2021 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/70 2022-01-14T06:15:47Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/75 2024-06-18T10:40:03Z pjeb:ART driver

PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA Surahman, Mumun Guru adalah pendidik profesional dengan tugas utama mendidik, mengajar, membimbing, mengarahkan, melatih, menilai, dan mengevaluasi peserta didik. Untuk meningkatkan mutu pendidikan maka baik secara individu maupun kelompok, guru diharapkan memiliki kinerja yang baik dalam melaksanakan tugasnya di sekolah. Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemimpinan dan budaya kerja terhadap kinerja. Penelitian ini menggunakan pendekatan kuantitatif yang menguji teori dengan merinci hipotesis. Populasi dalam penelitian ini adalah guru SMP di Kota Tasikmalaya yang sudah bersertifikasi yaitu 735 orang. Analisis data mengguakan regresi berganda. Hasil penelitian menunjukkan bahwa kepemimpinan dan budaya kerja berpengaruh terhadap kinerja guru. UNPERBA 2022-02-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/75 10.54199/pjeb.v2i1.75 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 12-19 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 12-19 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/75/55 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/76 2024-06-18T10:40:03Z pjeb:ART driver

PENGARUH MOTIVASI, KEPUASAN KERJA, DAN SERTIFIKASI TERHADAP KINERJA GURU MADRASAH ALIYAH DI KOTA BANJAR Sulaeman, Maman Surahman, Mumun Guru adalah pendidik profesional dengan tugas utama mendidik, mengajar, membimbing, mengarahkan, melatih, menilai, dan mengevaluasi peserta didik. Untuk meningkatkan mutu pendidikan maka baik secara individu maupun kelompok, guru diharapkan memiliki kinerja yang baik dalam melaksanakan tugasnya di sekolah.  Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemimpinan dan budaya kerja terhadap kinerja. Penelitian ini menggunakan pendekatan kuantitatif yang menguji teori dengan merinci hipotesis. Populasi  dalam penelitian ini adalah guru MA di Kota Banjar yang sudah bersertifikasi yaitu 153  orang. Analisis data mengguakan regresi berganda. Hasil penelitian menunjukkan bahwa motivasi, kepuasan dan sertifikasi berpengaruh terhadap kinerja guru. UNPERBA 2022-02-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/76 10.54199/pjeb.v2i1.76 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 20-30 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 20-30 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/76/54 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/78 2024-06-04T04:37:50Z pjeb:ART driver

KONTRIBUSI TINGKAT KEMISKINAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN PURBALINGGA Aji Priambodo Priambodo, Aji Pada tahun 2020, Kabupaten Purbalingga mempunyai tingkat kemiskinan ke-5 terbesar di Provinsi Jawa Tengah dengan tingkat kemiskinan mencapai 15,90%. Sampai saat ini Pemerintah Daerah Kabupaten Purbalingga berupaya untuk menurunkan tingkat kemiskinan dalam tahun terakhir walaupun sempat mengalami kenaikan tingkat kemiskinan karena Covid-19. Adanya tingkat kemiskinan ini diduga berdampak pada Pendapatan Asli Daerah Kabupaten Purbalingga. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat kemiskinan terhadap Pendapatan Asli Daerah Kabupaten Purbalingga. Penelitian ini menggunakan objek penelitian di Kabupaten Purbalingga, dan merupakan penelitian jenis deskriptif kuantitatif dengan menggunakan data sekunder dari Badan Pusat Statistik (BPS). Dalam jumlah ini jumlah sampel yang digunakan adalah time series dengan rentang kurun waktu 2011-2020. Metode analisis ekonometrika yang digunakan adalah regresi liner. Hasil penelitian menunjukkan bahwa tingkat kemiskinan berdampak sekitar 43,69 % terhadap Pendapatan Asli Daerah Kabupaten Purbalingga. UNPERBA 2022-03-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/78 10.54199/pjeb.v2i1.78 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 65-71 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 65-71 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/78/61 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/80 2024-06-18T10:40:03Z pjeb:ART driver

CONSUMER PROTECTION IN THE DEVELOPMENT OF FINANCIAL TECHNOLOGY IN INDONESIA PERLINDUNGAN KONSUMEN DALAM PERKEMBANGAN FINANCIAL TECHNOLOGY DI INDONESIA Ulya, Widadatul Fintech, Consumer Protection, Fintech Development. Financial Technology or commonly called Fintech makes it easier for people to buy and sell, one of which is buying and selling on e-commerce. Fintech provides various conveniences for creating accounts and transacting. The features provided is very varied, ranging from payment services, loans, installments, pay later (pay later). Fintech has contributed positively to the economic growth of 0.45% and gross domestic product (GDP) of more than Rp. 60 trillion, during the pandemic. These advantages and conveniences have an impact on consumer carelessness, so that many consumers are caught in the case. Illegal Fintech Lending and theft of personal data. Thus, it is very important to have legal protection for Fintech consumers. This study uses a normative juridical method, by collecting secondary data. Furthermore, the data were analyzed using a statutory approach and with a qualitative normative analysis method. The results of the study show that consumer protection for Financial Technology is carried out in a preventive and repressive manner. It is carried out preventively through laws and regulations and repressively carried out by the organizers and the OJK. Financial Technology atau biasa disebut Fintech ini mempermudah masyarakat dalam melakukan jual beli, salah satunya jual beli pada e-commerce. Fintech memberikan berbagai kemudakan dan pembuatan akun dan bertransaksi. Fitur yang disediakan sangat bervariasi, mulai dari jasa pembayaran, pinjaman, cicilan, hingga bayar nanti (paylatter). Fintech telah menyumbang kontribusi positif terhadap pertumbuhan ekonomi sebesar 0,45% dan produk domestik bruto (PDB) sebesar lebih dari Rp60 triliun, selama pandemi.     Keuntungan dan kemudahan ini berdampak pada ketidakhati-hatian konsumen, sehingga  banyak konsumen yang terjerat kasus  Fintech Lending ilegal dan pencurian data pribadi. Dengan demikian sangat penting adanya perlindungan hukum bagi konsumen Fintech. Penelitian ini menggunakan metode yuridis normatif, dengan mengumpulkan data sekunder. Selanjutnya, data dianalisis menggunakan pendekatan perundang-undangan dan dengan metode analisis normatif kualitatif. Hasil Penelitian menunjukan bahwa  perlindungan konsumen Financial Teknology dilakukan secara preventif dan represif. Secara preventif dilakukan melalui peraturan perundang-undangan serta secara represif dilakukan oleh penyelenggara dan  OJK. UNPERBA 2022-03-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/80 10.54199/pjeb.v2i1.80 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 31-45 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 31-45 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/80/58 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/81 2024-06-18T10:40:03Z pjeb:ART driver

Business Forecasting Analysis at Aneka Tambang Zuraidaning Tyas, Karunia Penelitian ini bertujuan untuk mengetahui peramalan penjualan tahun 2017–2019 berdasarkan penjualan tahun 2014 – 2016. Untuk memenuhi kebutuhan konsumen, manajemen perusahaan membuat peramalan. Dengan peramalan, maka perusahaan dapat mencapai tujuan dan mengambil keputusan dalam produksinya, namun dalam kegiatan peramalan memerlukan penerapan metode, hal ini bertujuan untuk dapat mengetahui permintaan yang akan datang dan meminimalkan kesalahan peramalan. Berdasarkan hasil peramalan, pada tahun 2017, Antam akan menghasilkan penjualan sebesar Rp. 9.371.761.984.000, tahun 2018 sebesar Rp. 9.214.576.894.500, dan pada tahun 2019 sebesar Rp. 9.057.391.805000. Berdasarkan hasil perhitungan PBV, saham perseroan dipasarkan sebesar 0,85 kali pada tahun 2014, 0,46 kali pada tahun 2015, dan 1,16 kali pada tahun 2015 dibandingkan dengan nilai bukunya UNPERBA 2022-03-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/81 10.54199/pjeb.v2i1.81 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 45-50 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 45-50 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/81/59 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/83 2024-06-04T04:37:50Z pjeb:ART driver

COMPETITIVENESS OF INDONESIAN COFFEE EXPORTS TO JAPAN Sitanini, Ayu Sitanini, Ayu The coffee market in Japan still has very high potential, as indicated by the increase in coffee consumption and Japan is one of the largest coffee consuming countries in the world. The increase in coffee consumption is due to changes in lifestyle in society due to westernization which introduces the habit of drinking coffee. The purpose of this study is to analyze and examine the competitiveness of Indonesian coffee exports to Japan. This research method uses quantitative methods. The type of secondary data is in the form of time series data for the period 1989 to 2018. The data source comes from the Directorate General of Plantations, United Nations Commodity of Trade. The analysis used was RCA (Revealed Comparative Advantage) and EPD (Export Product Dynamic) analysis. Vietnam as a comparison country in measuring RCA and EPD values. The results showed that Indonesian coffee beans had the ability to enter the Japanese market and were able to survive and export trade performance was fast and dynamic UNPERBA 2022-02-25 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/83 10.54199/pjeb.v2i1.83 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 72-79 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 72-79 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/83/65 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/93 2022-06-01T06:13:51Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/95 2024-06-04T04:37:50Z pjeb:ART driver

ANALISIS STRATEGI PEMASARAN SAYURAN HIDROPONIK PADA MASA PANDEMI COVID-19 Rusmiwati Sukandar, Erna Syarif, Endang Mursidah, Asri Penelitian ini bertujuan untuk : 1) Untuk mengetahui peluang, ancaman, kekuatan, dan kelemahan yang memengaruhi Hidroponik Al-Falah pada saat pandemi Covid-19. 2) Untuk mengetahui strategi pemasaran yang dapat diterapkan oleh Hidroponik Al-Falah pada saat pandemi Covid-19. Desain yang  digunakan dalam penelitian ini adalah deskriptif kualitatif  menggunakan teknik  penetuan sampel,  purposive sampling.  Data yang digunakan dalam penelitian ini menggunakan data primer (observasi dan wawancara) dan data sekunder (dokumentasi  dan studi keperpustakaan). Teknik analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa  : 1) Peluang yang dimiliki yaitu jaringan pemasaran yang luas, pengaruh positif tren kesehatan di masa pandemi covid-19, pandangan masyarakat terhadap metode hidroponik, loyalitas pelanggan. Adapun ancaman yang dimiliki antara lain munculnya pesaing produsen sayur hidroponik, kondisi perekonomian yang tidak stabil dimasa pandemi covid-19, permintaan yang tidak stabil pada masa pandemi covid-19, cuaca yang tidak menentu. Sedangkan kekuatan yang dimiliki adalah produk memiliki kualitas yang baik, harga terjangkau dan stabil mendukung masyarakat untuk konsumsi sayur pada masa pandemi covid-19, lokasi yang strategis, segmentasi pasar yang tepat, ketersediaan sayur yang stabil dan memenuhi permintaan sayuran hidroponik pada masa pandemi covid-19, volume produksi yang sudah optimal dan kelemahan yang dimiliki seperti harga bahan baku di Kota Singkawang cukup tinggi, promosi perlu lebih dikembangkan, variasi produk sayuran hidroponik yang kurang beragam membuat pelanggan dan konsumen tidak banyak pilihan. 2) Berdasarkan hasil analisa matriks SWOT terhadap faktor internal (kekuatan dan kelemahan) dan  faktor ekternal (peluang dan ancaman) Hidroponik Al-Falah diperoleh sembilan alternatif strategi terdiri dari strategi S-O, strategi W-O, strategi S-T dan strategi W-T yang dapat diterapkan oleh Hidroponik Al-Falah pada saat pandemi covid-19. UNPERBA 2022-03-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/95 10.54199/pjeb.v2i1.95 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 80-89 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 80-89 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/95/76 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/100 2024-06-18T10:40:04Z pjeb:ART driver

PENGARUH PUNISHMENT DAN REWARD TERHADAP DISIPLIN KERJA PEGAWAI Surahman, Mumun Seorang pegawai dapat melaksanakan pekerjaannya sesuai dengan tuntutan rencana program organisasi yang telah ditetapkan, dengan tujuan agar semua sasaran kerja dapat dicapai. Bila pelaksanaan kerja dapat dicapai dengan optimal, berarti pegawai tersebut  telah  memenuhi tugas dan kewajiban kerjanya sesuai dengan standar kerja yang ditetapkan. Setelah penulis melakukan pengamatan di Satuan Kerja Perangkat Daerah Kota Tasikmalaya, ditemukan masalah disiplin kerja pegawai yang kurang optimal dalam melaksanakan tugasnya.  Rumusan masalah dalam penelitian ini adalah sebagai berikut:1) Bagaimana pengaruh Punishment terhadap disiplin pegawai, 2) Bagaimana pengaruh Reward terhadap disiplin kerja. Penelitian ini dilaksanakan dengan menggunakan metode deskriptif analisis dengan teknik survey. Populasi dalam penelitian ini adalah  pegawai Satuan Kerja Perangkat Daerah Kota Tasikmalaya. Teknik pengambilan sampel secara acak sederhana (simple random sampling) yaitu sebanyak 159 orang. Hasil penelitian menunjukkan Reward dan Punishmen secara bersama-sama berpengaruh kuat terhadap Disiplin kerja. UNPERBA 2022-04-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/100 10.54199/pjeb.v2i1.100 Perwira Journal of Economics & Business; Vol. 2 No. 1 (2022); 90-100 Perwira Journal of Economics & Business; Vol 2 No 1 (2022); 90-100 2775-572X 10.54199/pjeb.v2i1 ind https://ejournal.unperba.ac.id/index.php/pjeb/article/view/100/79 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/113 2024-06-29T06:59:03Z pjeb:ART driver

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EKSPOR KOPI KE AMERIKA SERIKAT HENDRI, AFIF Suwali, Suwali Hendri, Afif Suwali, Suwali exports, coffee, gdp, exchange rates, factors Exports are one of the main components that influence a country's Gross Domestic Product (GDP).  ountries that export more are productive countries so they have the potential to have high GDP. Indonesia ranks fourth as a coffee exporter in the world, after Colombia, Vietnam and Brazil. This research aims to (1) determine the value of Indonesian coffee exports to the United States for the period 2001 to 2020. (2) determine the factors that influence the value of Indonesian coffee exports to America for the period 2001 to 2020. This research uses a case study method with a quantitative approach. The analysis used is descriptive statistical analysis and multiple linear regression analysis. The research results show that (1) Indonesian coffee exports to America had the highest FOB value of USD 30,814,000 in 2012 and the lowest USD 41,981,000 in 2001, and an average of USD 191,115,000 during the period 2001 to 2020. (2) GDP United States real terms, the rupiah exchange rate, international coffee prices and the volume of coffee exports simultaneously influence the value of coffee exports to the United States, with an R2 value of 95.1 percent. Partially, the real GDP of the United States, the exchange rate, international coffee prices and export volume influence the value of coffee exports to the United States. Ekspor adalah satu kompenen utama yang mempengaruhi Gross Domestik Produk (GDP) suatu negara.  Negara yang mengekspor lebih banyak adalah negara yang produktif sehingga berpotensi memiliki GDP yang tinggi. Indonesia menempati urutan ke empat sebagai eksportir kopi di dunia, setelah Kolombia, Vietnam dan Brazil. Penelitian ini bertujuan (1) Mengetahui nilai ekspor kopi Indonesia ke Amerika Serikat periode 2001 sampai 2020. (2) Mengetahui faktor-faktor yang mempengaruhi nilai ekspor kopi Indonesia ke Amerika periode 2001 sampai 2020. Penelitian ini menggunakan metode studi kasus dengan pendekatan kuantitatif. Analisis yang digunakan adalah analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa (1) Ekspor kopi Indonesia ke Amerika memiliki nilai FOB tertinggi USD 330.814.000 pada 2012 dan terendah USD 41.981.000 pada 2001, serta rata-rata sebesar USD 191.115.000 selama periode 2001 sampai 2020. (2) GDP riil Amerika Serikat, kurs atau nilai tukar rupiah, harga kopi internasional dan volume ekspor kopi secara simultan memengaruhi nilai ekspor kopi ke Amerika Serikat, dengan perolehan nilai  R2 sebesar 95,1 persen. Secara parsial  GDP riil Amerika Serikat, kurs atau nilai tukar, harga kopi internasional dan volume ekspor  memengaruhi nilai ekspor kopi ke Amerika Serikat. UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/113 10.54199/pjeb.v2i2.113 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 24-31 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 24-31 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/113/104 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/123 2024-06-05T14:09:16Z pjeb:ART driver

PENENTU KEUNGGULAN BERSAING: PERAN PEMASARAN LANGSUNG DAN KUALITAS PRODUK: Studi Pada Perusahaan Gorong - Gorong di Kota Banjar dan Ciamis Qolbi, Nur Darna, Nana Abdul Kader, Mukhtar Direct Marketing, Quality, Product, Superior, Competitive The need for facilities and facilities in Banjar and Ciamis cities, there are entrepreneurs who open a culvert making business. The covid-19 outbreak has caused culvert sales to decline. Thus culvert companies are required to choose and establish strategies that can be used to deal with competition. The purpose of this study is to analyze the determinants of competitive advantage in culvert companies in Banjar and Ciamis Cities. This research was conducted in a survey by examining 65 consumers of culvert companies in Banjar and Ciamis cities and analyzed using multiple correlations. The results showed that direct marketing and product quality have a positive effect on competitive advantage Kebutuhan sarana dan sarana di Kota Banjar dan Ciamis, pengusaha ada yang membuka usaha pembuatan gorong-gorong. Adanya wabah covid 19 mengakibatkan penjualan gorong-gorong mengalami penurunan. Dengan demikian perusahaan gorong-gorong dituntut untuk memilih dan menetapkan strategi yang dapat digunakan untuk menghadapi persaingan. Tujuan penelitian ini untuk menganalisis penentu keunggulan bersaing pada perusahaan gorong-gorong di Kota Banjar dan Ciamis. Penelitian ini dilakukan secara survey dengan meneliti 65 konsumen perusahaan gorong-gorong di Kota Banjar dan Ciamis kemudian di analisis menggunakan korelasi berganda. Hasil penelitian menunjukkan pemasaran langsung dan Kualitas produk berpengaruh positif terhadap keunggulan bersaing UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/123 10.54199/pjeb.v2i2.123 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 1-23 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 1-23 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/123/86 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/124 2023-09-22T07:31:51Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/129 2024-06-04T04:37:20Z pjeb:ART driver

ANALISIS PENDAPATAN DAN EFISIENSI INDUSTRI GULA MERAH DI DESA CISUMUR KABUPATEN CILACAP ANALISIS PENDAPATAN DAN EFISIENSI INDUSTRI GULA MERAH DI DESA CISUMUR KABUPATEN CILACAP Agus Setiawan, Yudi Agus Setiawan, Yudi Efficiency; Production cost; Brown sugar The home industry is one part of the community's efforts to improve the welfare and standard of living of the community, especially for the majority of people living in rural areas who generally belong to the economically weak group. So it is necessary to increase income by running an efficient business. Based on data from Cisumur Village, it is known that there are 352 craftsmen for the brown sugar industry. To facilitate the research, the brown sugar craftsmen are grouped so that they become more homogeneous. Brown sugar artisans are grouped into two groups based on their business pattern system, the first group of artisans with a self-owned tree business system of 110 craftsmen, the second group of craftsmen with a coconut tree rental business system of 242 craftsmen. Based on the number of each member in the population according to the group's business pattern system, it is determined that the number of samples in the first group is 110 x 15% = 16.5 or 16 craftsmen, for the sample in the second group is 242 x 15% = 36.3 or 36 craftsman. The data analysis method used is quantitative using income analysis and business efficiency analysis/RC Ratio. Production costs are calculated by the formula TC = FC+VC, gross income or revenue is formulated by TR=PXQ and net income or profit is = TR-TC, RC Ratio = TR + TC. The results showed that the brown sugar industry in Cisumur Village was economically profitable and could provide income for the crafters. Overall the brown sugar industry in each group in Cisumur Village is efficient, with an average level of efficiency Return Cost Ratio (R/C) of 1.66 for the group with self-owned tree business pattern, while for the group with tree rental business system of 1.66 1.86. so it can be concluded that the tree-leasing business pattern is more efficient than the tree-owned system. Industri rumah tangga merupakan salah satu bagian dari usaha masyarakat untuk meningkatkan kesejahteraan dan taraf hidup masyarakat terutama bagi sebagian besar masyarakat yang tinggal di pedesaan yang pada umumnya termasuk masyarakat golongan ekonomi lemah. Sehingga perlu adanya peningkatan pendapatan dengan cara menjalankan usaha yang efisien. Berdasarkan data Desa Cisumur diketahui perajin industri gula merah berjumlah 352 perajin. Untuk memudahkan penelitian, maka para perajin gula merah dikelompokan agar menjadi lebih homogen. Perajin gula merah dikelompokan menjadi dua kelompok berdasarkan sistem pola usahanya, Pertama kelompok perajin dengan sistem pola usaha pohon milik sendiri sebanyak 110 perajin Kedua kelompok perajin dengan sistem pola usaha sewa pohon kelapa sebanyak 242 perajin. Berdasarkan jumlah masing-masing anggota dalam populasi menurut kelompok sistem pola usahanya ditentukan bahwa jumlah sampel pada kelompok pertama adalah 110 x 15% = 16,5 atau 16 orang perajin, untuk sampel pada kelompok kedua adalah 242 x 15% = 36,3 atau 36 orang perajin. Metode analisis data yang digunakan adalah kuantitatif menggunakan analisis pendapatan dan analisis efisiensi usaha/RC Ratio. Biaya produksi dihitung dengan rumus TC = FC+VC, pendapatan kotor atau penerimaan dirumuskan dengan TR=PXQ dan pendapatan bersih atau keuntungan adalah p  = TR-TC, RC Ratio = TR + TC. Hasil penelitian menunjukan industri gula merah di Desa Cisumur secara ekonomis menguntungkan dan dapat memberi pendapatan bagi para perajin. Secara keseluruhan industri gula merah pada masing-masing kelompok di Desa Cisumur sudah efisien yaitu dengan rata-rata tingkat efisiensi Return Cost Ratio (R/C) sebesar 1.66 untuk kelompok dengan pola usaha pohon milik sendiri, sedangkan untuk kelompok dengan sistem usaha sewa pohon sebesar 1.86. jadi dapat disimpulkan bahwa dengan pola usaha sewa pohon lebih efisien dari pada sistem pohon milik sendiri. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/129 10.54199/pjeb.v3i01.129 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 1-9 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 1-9 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/129/123 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/143 2024-06-29T06:59:51Z pjeb:ART driver

ANALISIS KONTRIBUSI EKSPOR KOPI TERHADAP PDB SEKTOR PERKEBUNAN DI INDONESIA ANALISIS KONTRIBUSI EKSPOR KOPI TERHADAP PDB SEKTOR PERKEBUNAN DI INDONESIA suwali, suwali suwali, suwali Hendri Putranto, Afif Bintang Panunggul, Victor Putriana Nuramanah Kinding, Dwi Noviani, Faizah contribution coffee export GDB The success of a country in developing its economy is characterized by the value and growth rate of gross domestic product (GDP). Exports can encourage a country's GDP growth. Plantation is one of the agricultural sub-sectors that has an important influence on Indonesia's development into the developing country it is today. The large number of coffee plantations makes Indonesia one of the largest coffee producing countries in the world after Brazil, Vietnam and Colombia. There are several local coffees that are known throughout the world, including Gayo coffee, Toraja coffee, Lampung coffee and Aceh coffee. Increasing Indonesian exports is always pursued with various strategies, including export expansion strategies, especially non-oil and gas products to encourage economic growth. This research aims: (1) to find out how coffee exports have developed in Indonesia for the period 2011 to 2020. (2) to know the contribution of coffee exports to GDP in the plantation sector in Indonesia for the period 2011 to 2020. This research uses a case study method with a quantitative approach. The data used is secondary data for the period 2011 to 2020, namely coffee production volume for the 2011-2020 period, GDP in the plantation sector for the 2011-2020 period, volume and value of Indonesian coffee exports for the 2011-2020 period, volume and value of cocoa, palm oil and rubber exports for the period. 2011-2020. The analysis used is descriptive statistical analysis and analysis of the contribution of coffee exports to GDP in the plantation sector. The research results explain that: (1) The development of Indonesian coffee exports is fluctuating with a downward trend. The average Indonesian coffee export was 693,136 tons per year during the period 2011 to 2020. (2) Coffee exports made a positive contribution to increasing GDP in the plantation sector in Indonesia, compared to exports of other plantation commodities such as palm oil, cocoa and rubber. The average contribution of coffee exports to GDP in the plantation sector in Indonesia was 3.13 percent per year during the 2011 to 2020 period. Keberhasilan suatu negara dalam mengembangkan perekonomiannya ditandai dengan nilai dan tingkat pertumbuhan produk domestik bruto (PDB). Ekspor dapat mendorong pertumbuhan PDB suatu negara. Perkebunan merupakan salah satu sub sektor pertanian yang memiliki pengaruh penting terhadap perkembangan Indonesia menjadi negara berkembang seperti sekarang ini. Banyaknya perkebunan kopi menjadikan Indonesia sebagai salah satu negara penghasil kopi terbesar di dunia setelah Brazil, Vietnam dan Kolombia. Ada beberapa kopi lokal yang dikenal di seluruh dunia antara lain kopi Gayo, kopi Toraja, kopi Lampung, dan kopi Aceh. Peningkatan ekspor Indonesia selalu ditempuh dengan berbagai strategi, termasuk strategi ekspansi ekspor khususnya produk non migas untuk mendorong pertumbuhan ekonomi.  Penelitian ini bertujuan : (1) mengetahui bagaimana perkembangan ekspor komoditi kopi di Indonesia periode 2011 sampai 2020. (2) mengetahui kontribusi ekspor kopi terhadap PDB sektor perkebunan di Indonesia periode 2011 sampai 2020. Penelitian ini menggunakan metode studi kasus dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder periode 2011 sampai dengan 2020 yaitu volume produksi kopi periode 2011-2020, GDP sektor perkebunan priode 2011-2020, volume dan nilai ekspor kopi Indonesia periode 2011-2020, volume dan nilai ekspor kakao, kelapa sawit dan karet periode 2011-2020. Analisis yang digunakan adalah analisis statistik deskriptif dan analisis kontribusi ekspor kopi terhadap PDB sektor perkebunan. Hasil penelitian menjelaskan bahwa : (1) Perkembangan ekspor kopi Indonesia bersifat flutuatif dengan tren cenderung menurun. Rata-rata ekspor kopi Indonesia sebesar 693.136 ton per tahun selama periode 2011 sampai 2020. (2) Ekspor kopi memberikan kontribusi positif terhadap peningkatan PDB sektor perkebunan di Indonesia, dibandingkan dengan ekspor komoditi perkebunan lainya seperti kelapa sawit, kakao dan karet. Rata-rata kontribusi ekspor kopi terhadap PDB sektor perkebunan di Indonesia sebesar 3,13 persen per tahun selama periode 2011 sampai 2020.     UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/143 10.54199/pjeb.v2i2.143 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 32-41 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 32-41 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/143/107 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/147 2024-06-26T10:42:15Z pjeb:ART driver

PENGARUH SEKTOR PERIKANAN TERHADAP PDB INDONESIA Pengaruh Sektor Perikanan Terhadap PDB Indonesia Desta Sari, Catur Khoirudin, Rifki GDP fisheries linear regression The fisheries sector is one of the economic activities that has a big role for people's lives. About 2/3 of Indonesia's territory is the ocean. Therefore, the potential of fish in Indonesia is very abundant, fisheries are also included in one of the renewable natural resource sectors. With the fisheries sector, the potential for biodiversity has great opportunities to be developed, such as food sources, sources of industrial raw materials and cosmetics, and support for industrial development and tourism. This study aims to find out how influential the fisheries sector is on those represented by GDP. The data used is secondary data derived from the official website of the World Bank, the Central Statistics Agency, the Ministry of Fisheries and Fisheries of Indonesia, and Bank Indonesia using the regression model assumption test. Based on the results and language in the study, the variable number of Fishery Production has a positive and significant effect on GDP, Inflation has a negative and significant effect on GDP, and the Dollar Exchange Rate has a positive and significant effect on GDP. Meanwhile, the Labor variable has an insignificant effect on GDP. Sektor perikanan adalah salah satu kegiatan ekonomi yang memiliki peranan besar bagi kehidupan masyarakat. Sekitar 2/3 wilayah Indonesia adalah lautan. Oleh karena itu potensi ikan di Indonesia sangat melimpah, perikanan juga termasuk kedalam salah satu sektor sumber daya alam yang dapat diperbaharui. Dengan adanya sektor perikanan, potensi keanekaragaman hayati memiliki peluang besar untuk dikembangkan, seperti sumber pangan, sumber bahan baku industri dan kosmetik, dan pendukung untuk pembangunan industri dan pariwisata. Penelitian ini bertujuan untuk mengetahui seberapa berpengaruhnya sektor perikanan terhadap yang diwakilkan oleh PDB. Data yang digunakan adalah data sekunder yang berasal dari website resmi World Bank, Badan Pusat Statistik, Kementrian dan kelautan perikanan Indonesia, dan Bank Indonesia dengan menggunakan uji asumsi model regresi. Berdasarkan hasil dan pembahasa pada penelitian, variabel Jumlah Produksi Perikanan berpengaruh positif dan signifikan terhadap PDB, Inflasi berpengaruh negatif dan signifikan terhadap PDB, dan Kurs Dollar berpengaruh positif dan signifikan terhadap PDB. Sedangkan variabel Tenaga kerja berpengaruh tidak signifikan terhadap PDB. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/147 10.54199/pjeb.v3i01.147 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 10-22 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 10-22 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/147/124 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/162 2024-06-26T10:44:41Z pjeb:ART driver

PERAN GURU PENDIDIKAN AGAMA ISLAM DALAM MENUMBUHKAN JIWA WIRAUSAHA SISWA PERAN GURU PENDIDIKAN AGAMA ISLAM DALAM MENUMBUHKAN JIWA WIRAUSAHA SISWA Afdialudin, Zidni The role of Islamic religious education teachers entrepreneurial spirit This study aims to determine and analyze the role of Islamic religious education teachers in fostering the entrepreneurial spirit of students at SMK Negeri 1 Slawi. This research is qualitative field research with descriptive data analysis. Data collection methods use interviews, observation, and documentation. This study shows that the role of Islamic religious education teachers in fostering the entrepreneurial spirit of students at SMK Negeri 1 Slawi is to direct students' way of thinking about the spirit of entrepreneurship, provide a basic religious understanding of the importance of working for a living, and strengthen the behavior and attitudes and character of entrepreneurs exemplified through the story of Islamic civilization in Islamic history carried out in class when learning Islamic religion and integrating Islamic religious education material with the world of entrepreneurship because many Islamic religious education materials in vocational high schools contain the value and character of the entrepreneurial spirit. Abstrak : Peran Guru Pendidikan Agama Islam dalam Menumbuhkan Jiwa Wirausaha Siswa di SMK Negeri 1 Slawi. Penelitian ini bertujuan untuk mengetahui dan menganalisis peran guru pendidikan agama Islam dalam menumbuhkan jiwa wirausaha siswa di SMK Negeri 1 Slawi Penelitian ini merupakan penelitian kualitatif lapangan dengan analisis data deskriptif. Metode pengumpulan data dengan menggunakan wawancara, observasi dan dokumentasi. Penelitian ini menunjukan bahwa peran dari guru pendidikan agama Islam dalam menumbuhkan jiwa wirausaha siswa di SMK Negeri 1 Slawi adalah mengarahkan cara berfikir siswa tentang semangat wirausaha, memberikan dasar pemahaman agama akan pentingnya bekerja mencari penghidupan serta menguatkan perilaku dan sikap serta karakter wirausahawan yang dicontohkan melalui kisah kisah peradaban Islam dalam sejarah Islam  yang dilaksanakan didalam kelas ketika pembelajaran Agama Islam serta mengintegrasikan materi pendidikan agama Islam dengan dunia wirausaha, karena banyak materi pendidikan agama Islam di sekolah menengah kejuruan yang memuat nilai dan karakter jiwa wirausaha. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/162 10.54199/pjeb.v3i01.162 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 23-38 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 23-38 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/162/125 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/167 2024-06-04T04:37:20Z pjeb:ART driver

PERBANDINGAN KINERJA PERBANKAN SYARIAH ANTARA SEBELUM DAN SAAT TERJADI PANDEMI COVID-19 Perbandingan Kinerja Perbankan Syariah Antara Sebelum dan Saat Terjadi Pandemi Covid-19 Paramita Amitarwati, Diah Prabowo, Agung Supriyanto, Supriyanto Supriyono, Supriyono Suwali, Suwali comparison covid-19 performance sharia banking The Covid-19 pandemic has had a tremendous impact on all walks of life. The economic sector is one experienced a worsening impact and the banking sector is no exception. Sharia banking will complex challenges when compared to conventional banking considering caused Sharia banking used a profit-sharing contract. For this reason, it is necessary to conduct research that analyzes the performance of Sharia banking during the Covid-19 period. The performance in this study focuses on aspects financing of distribution. The purpose of this study was determined the difference performance of Sharia banking between before and during covid-19, with three variables of TPF, FDR and NPF. The second objective is to see the effect of the three independent variables partially and simultaneously on banking performance both before and during Covid-19. This type of research is quantitative. Statistical tests used include t test, F test, and linear regression. The data used is secondary data obtained from the Indonesian Banking Statistics Report issued by the Financial Services Authority. Data processing is used SPSS. Data period before the pandemic took of January-December 2019 and during the pandemic took of January-December 2020. The results of this research, FDR variable has differences between before and during the Covid-19 pandemic. There is no difference between TPF and NPF variables before and during the Covid-19 pandemic. The results of the second study stated that the TPF and FDR variables had partial and simultaneous effect on the performance of financing distribution, while the NPF variable had no effect either partially or simultaneously on the financing performance of Sharia Banking.  Covid-19 menyebabkan dampak yang luar biasa bagi semua lini kehidupan. Sektor ekonomi menjadi salah satu hal yang mengalami dampak pemburukan, tidak terkecuali pada sektor perbankan.  Perbankan Syariah akan menghadapi tantangan yang lebih kompleks jika dibandingkan perbankan konvensional mengingat akad yang digunakan perbankan syariah adalah akad bagi hasil. Untuk itu perlu dilakukan penelitian yang menganalisis Kinerja Perbankan Syariah di masa Covid-19. Kinerja pada penelitian ini lebih memfokuskan pada aspek penyaluran pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan kinerja perbankan syariah antara sebelum dan saat covid-19 dilihat dari variabel DPK, FDR dan NPF. Tujuan yang kedua untuk melihat pengaruh ketiga variabel bebas secara parsial dan simultan terhadap kinerja perbankan baik sebelum maupun saat covid-19. Jenis penelitian ini adalah kuantitatif. Uji statistika yang digunakan meliputi uji t, uji F, dan regresi linier berganda. Data yang digunakan adalah data sekunder yang diperoleh dari Laporan Statistik Perbankan Indonesia (SPI) yang dikeluarkan oleh Otoritas Jasa Keuangan (OJK). Pengolahan data dilakukan dengan bantuan SPSS. Periode data yang digunakan dalam penelitian ini sebelum pandemi mengambil rentang waktu Januari-Desember 2019 dan saat pandemi mengambil rentang waktu Januari-Desember 2020. Hasil penelitian menyatakan variabel FDR merupakan variabel yang terdapat perbedaan antara sebelum dan saat pandemi covid-19. Variabel DPK dan NPF tidak terdapat perbedaan antara sebelum dan saat pandemi covid-19. Hasil penelitian kedua menyatakan variabel DPK dan FDR berpengaruh secara parsial dan simultan terhadap kinerja penyaluran pembiayaan sedangkan variabel NPF tidak berpengaruh baik secara parsial maupun simultan terhadap kinerja pembiayaan Perbankan Syariah. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/167 10.54199/pjeb.v3i01.167 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 39-57 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 39-57 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/167/126 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/172 2024-06-04T04:37:20Z pjeb:ART driver

ANALISIS RASIO AKTIVITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT ADARO MINERALS INDONESIA TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Analisis Rasio Aktivitas Untuk Menilai Kinerja Keuangan Pada PT Adaro Minerals Indonesia Tbk yang Terdaftar Di Bursa Efek Indonesia (BEI) Zuraidaning Tyas, Karunia Zuraidaning Tyas, Karunia Dewanty, Amalia Rahmayang Sechan, Cathalina Mukharomah, Indri Nur Company performance activity ratio PT Adaro Minerals Indonesia Tbk Analysis of financial statements is necessary for the company to assess the performance of the company and to compare the condition of the company from the previous year. One of the ratios used in conducting the analysis is the activity ratio. The activity ratio is useful for analyzing the use of resources owned and to support the company's activities. There are several types of activity ratios that are used as a measuring tool to determine the company's ability to use its assets, namely the turnover of total assets, the turnover of working capital, the turnover of fixed assets, the turnover of inventory, and the turnover of receivables. Based on the results of the calculation of the activity ratio in PT. Adaro Minerals Indonesia Tbk shows that there was an increase in all types of ratios in 2020 to 2021, but the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. This needs to be a vigilance of the company to always improve performance and have high competitiveness Analisis laporan keuangan diperlukan perusahaan untuk menilai kinerja perusahaan dan membandingkan kondisi perusahaan dari tahun sebelumnya. Salah satu rasio yang digunakan dalam melakukan analisis adalah rasio aktivitas. Rasio aktivitas berguna untuk menganalisis penggunaan sumber daya yang dimiliki dan untuk mendukung aktivitas perusahaan. Ada beberapa jenis rasio aktivitas yang digunakan sebagai alat ukur untuk mengetahui kemampuan perusahaan dalam menggunakan aktivanya, yaitu perputaran total aktiva, perputaran modal kerja, perputaran aktiva tetap, perputaran persediaan, dan perputaran persediaan. perputaran piutang. Berdasarkan hasil perhitungan rasio aktivitas di PT. Adaro Minerals Indonesia Tbk menunjukkan bahwa terjadi peningkatan pada semua jenis rasio pada tahun 2020 hingga 2021, namun hasil yang dicapai masih di bawah standar industri yang menunjukkan kinerja perusahaan masih belum baik dibandingkan industri sejenis lainnya. Hal ini perlu menjadi kewaspadaan perusahaan untuk selalu meningkatkan kinerja dan memiliki daya saing yang tinggi. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/172 10.54199/pjeb.v3i01.172 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 58-68 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 58-68 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/172/127 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/177 2024-06-26T10:45:37Z pjeb:ART driver

PERLINDUNGAN HUKUM DALAM TRANSAKSI TABUNGAN EMAS DIGITAL : Studi Perbadingan Pada Aplikasi Pluang dan Indogold STUDI PERBANDINGAN PERLINDUNGAN HUKUM DALAM TRANSAKSI TABUNGAN EMAS DIGITAL PLUANG DAN INDOGOLD: Studi Perbadingan Pada Aplikasi Pluang dan Indogold Ulya, Widadatul Ulya, Widadatul Afifah, Hana Setyanugraha, R. Satria legal protection digital gold saving Pluang and Indogold The interest of the Indonesian people to save gold digitally is getting higher, amid the rise of illegal digital financial institutions. PT PG Berjangka sells Digital Gold Savings products through the Pluang, while PT Indogold Solusi Gadai through the Indogold. PT PG Futures has been registered with CoFTRA and the Futures Clearing House, but PT Indogold Solusi Gadai has not been registered with CoFTRA and also with the Futures Clearing House, even its registered status with the OJK is no longer valid and it is recommended to apply for a permit to the OJK under another work unit. Therefore, researchers are interested in conducting research on legal protection in digital gold savings transactions. This study uses an empirical juridical approach. From the results of the study, it was concluded that the laws and regulations in Indonesia had preventively provided legal protection in Pluang and Indogold digital gold saving transactions. However, Indogold consumers do not get the protection as referred to in the CoFTRA Regulation concerning Technical Provisions for the Implementation of the Digital Gold Physical Market on the Futures Exchange. Minat masyarakat Indonesia untuk menabung emas secara digital semakin tinggi, ditengah maraknya lembaga keuangan digital ilegal. PT. PG Berjangka menjual produk Tabungan Emas Digital melalui Aplikasi Pluang, sedangkan PT Indogold Solusi Gadai melalui Aplikasi Indogold. PT PG Berjangka telah terdaftar di Bappebti dan Lembaga Kliring Berjangka, namun PT Indogold Solusi Gadai belum terdaftar di Bappeti dan juga di Lembaga Kliring Berjangka, bahkan status tercatatnya di OJK tidak lagi berlaku dan direkomendasikan untuk mengajukan perizinan ke OJK di bawah satuan kerja lain. Oleh sebab itu, peneliti tertarik untuk melakukan penelitian tentang perlindungan hukum dalam transaksi tabungan emas digital. Penelitian ini menggunakan pendekatan yuridis empiris. Dari hasil penelitian disimpulkan bahwa peraturan perundang-undangan di Indonesia secara preventif telah memberikan perlindungan hukum dalam transaksi Tabungan Emas Digital Pluang dan Indogold. Namun, konsumen Indogold tidak mendapatkan perlindungan sebagaimana dimaksud dalam Peraturan Bappebti tentang Ketentuan Teknis Penyelenggaraan Pasar Fisik Emas Digital Di Bursa Berjangka. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/177 10.54199/pjeb.v3i01.177 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 69-80 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 69-80 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/177/128 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/178 2024-06-04T04:37:20Z pjeb:ART driver

DETERMINAN HARGA SAHAM PADA PERUSAHAAN RETAIL YANG TERBIT DI BURSA EFEK INDONESIA DETERMINAN HARGA SAHAM PADA PERUSAHAAN RETAIL YANG TERBIT DI BURSA EFEK INDONESIA Sekar Waskitho Agung Agung, Sekar Pangestu, Retno current ratio gross profit margin common stock The purpose of this study is to provide evidence regarding the influence of liquidity and profitability of companies on stock prices. The financial ratios studied are Current Ratio and Gross Profit Margin as independent variables and stock prices as the dependent variable. The number of samples used in this study are retail companies registered on the IDX that are actively traded from 2019 to 2021. The sampling method used is purposive sampling where sampling is carried out based on certain conditions. The statistical method used in this study is the multiple regression method. The results of this study indicate that the ratio variables Current Ratio and Gross Profit Margin statistically simultaneously do not have a significant effect on predicting stock prices to be traded. Meanwhile, statistically the partial variable Gross Profit Margin has a significant effect on predicting stock prices that will be traded on the stock exchange. Tujuan penelitian ini adalah untuk memberikan bukti mengenai pengaruh likuiditas serta profitabilitas perusahaan terhadap harga saham. Rasio-rasio keuangan yang diteliti yaitu Current Ratio and Gross Profit Margin sebagai variable independen dan harga saham sebagai variable dependen. Jumlah sample yang digunakan dalam penelitian ini adalah perusahaan retail yang terdaftar pada BEI yang aktif diperdagangkan dari tahun 2019 sampai dengan 2021. Metode pengambilan sample yang digunakan adalah purposive sampling dimana pengambilan sample dilakukan berdasarkan syarat-syarat tertentu. Metode statistic yang digunakan dalam penelitian ini adalah metode regresi berganda. Hasil penelitian ini menunjukan bahwa variable rasio Current Ratio and Gross Profit Margin secara statistic simultan  tidak berpengaruh signifikan untuk memprediksi harga saham yang akan diperdagangkan. Sedangkan secara statistic parsial variable Gross Profit Margin berpengaruh signifikan untuk memprediksi harga saham yang akan diperdangkan di bursa. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/178 10.54199/pjeb.v3i01.178 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 81-89 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 81-89 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/178/129 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/181 2024-05-24T09:56:55Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/190 2024-06-04T04:37:20Z pjeb:ART driver

ANALISIS IMPOR BERAS DI INDONESIA ANALISIS IMPOR BERAS DI INDONESIA (RICE IMPORT DEVELOPMENT ANALYSIS IN INDOENSIA) HENDRI, AFIF HENDRI, AFIF import rice contribution Indonesia is one of the largest rice consuming countries in the world. Rice is a staple food that experiences many problems in providing stock. Domestic rice production has not been able to meet national consumption needs, so the government needs to import rice from abroad. The reason why Indonesia has to import rice is the decreasing area of ​​rice fields. Many rice fields that were originally used for rice farming have been converted to other economic activities. Increasing population growth is a challenge for the government in meeting national rice needs. This research aims: (1) To determine the development of rice imports in Indonesia for the period 2011 to 2020. (2) To determine the contribution of rice imports in Indonesia to the availability of national rice stocks for the period 2011 to 2020. This research uses a case study method with a quantitative approach. The data used is secondary data for the period 2011 to 2020, namely the volume of Indonesian rice imports for the period 2011 to 2020, the value of Indonesian rice imports for the period 2011 to 2020 and the volume of domestic rice production for the period 2011 to 2020. The analysis used is descriptive statistical analysis and contribution analysis. rice imports to national rice stocks. The research results explain that (1) The development of rice imports in Indonesia for the period 2011 to 2020 is fluctuating. Average Indonesian rice imports are 1,138 235.1 tonnes per year. The highest rice imports occurred in 2011 amounting to 2,750,476 tons. (2) The average contribution of Indonesian rice imports to the national rice stock is 2.5 percent, namely 1,138235.1 tons per year. Most of Indonesia's rice imports come from Vietnam and Thailand. Indonesia sebagai salah satu negara pengkonsumsi beras terbesar di dunia. Beras adalah bahan pangan pokok yang mengalami banyak masalah dalam penyediaan stok. Produksi beras dalam negeri belum mampu memenuhi kebutuhan konsumsi nasional, sehingga pemerintah perlu mengimpor beras dari luar. penyebab Indonesia harus mengimpor beras adalah jumlah luas lahan pesawahan yang menurun. Banyak lahan pesawahan yang awalnya digunakan untuk usahatani padi, dialih fungsikan untuk kegiatan ekonomi lain. Pertumbuhan penduduk yang semakin tinggi menjadi tantangan bagi pemerintah dalam memenuhi kebutuhan beras nasional. Penelitian ini bertujuan : (1) Mengetahui perkembangan impor beras di Indonesia periode 2011 sampai 2020. (2) Mengetahui kontribusi impor beras di Indonesia terhadap ketersediaan stok beras nasional periode 2011 sampai 2020. Penelitian ini menggunakan metode studi kasus dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder periode 2011 sampai dengan 2020 yaitu volume impor beras Indonesia periode 2011 sampai 2020, nilai impor beras Indonesia periode 2011 sampai 2020 dan volume produksi beras dalam negeri periode 2011 sampai 2020. Analisis yang digunakan adalah analisis statistik deskriptif dan analisis kontribusi impor beras terhadap stok beras nasional. Hasil penelitian menjelaskan bahwa (1) Perkembangan impor beras di Indonesia periode 2011 sampai 2020 bersifat fluktuatif. Rata-rata Impor beras Indonesia sebesar 1.138 235,1 ton per tahun. Impor beras tertinggi terjadi pada 2011 sebesar 2.750.476 ton. (2) Rata-rata kontribusi impor beras Indonesia terhadap stok beras nasional sebesar 2,5 persen yaitu sebesar 1.138235,1 ton per tahun. Sebagian besar impor beras Indonesia berasal dari Vietnam dan Thailand. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/190 10.54199/pjeb.v3i01.190 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 90-96 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 90-96 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/190/139 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/191 2024-06-04T04:37:20Z pjeb:ART driver

KEUNGGULAN BERSAING: IMPLIKASI DARI SUPPLY CHAIN MANAGEMENT DAN KINERJA PERUSAHAAN KEUNGGULAN BERSAING: IMPLIKASI DARI SUPPLY CHAIN MANAGEMENT DAN KINERJA PERUSAHAAN Barima, Hima Barima, Hima supply chain management, corporate performance competitive advantage The development of a dynamic industry in the current global era become a trigger for many organizations Usaha Kecil Menengah (UKM) to explore the potential, as well as identifying the key success factor to excel in an increasingly competitive rivalry. One felt the most impact is in the textile industry. This relates to the competitiveness of the industry which is an important factor to be able to survive and become a winner in the competition. The business environment today is characterized by the development of technology that is faster, shorter product life cycles, and a more intense global competition. To be more responsive to customer needs and market requirements, the company should be more than the speed of delivery and quality products. It is also necessary integration in the supply chain. This study was conducted to investigate the effect of supply chain management in the company's performance and its application on competitive advantage. Questionnaires were sent to centers shirt Sacred Road Bandung and using 70 questionnaire as a measuring tool. Through a simple regression analysis and three hypotheses. The results showed that supply chain management has a significant impact on the company's performance and its application on competitive advantage. The development of a dynamic industry in the current global era become a trigger for many organizations Usaha Kecil Menengah (UKM) to explore the potential, as well as identifying the key success factor to excel in an increasingly competitive rivalry. One felt the most impact is in the textile industry. This relates to the competitiveness of the industry which is an important factor to be able to survive and become a winner in the competition. The business environment today is characterized by the development of technology that is faster, shorter product life cycles, and a more intense global competition. To be more responsive to customer needs and market requirements, the company should be more than the speed of delivery and quality products. It is also necessary integration in the supply chain. This study was conducted to investigate the effect of supply chain management in the company's performance and its application on competitive advantage. Questionnaires were sent to centers shirt Sacred Road Bandung and using 70 questionnaire as a measuring tool. Through a simple regression analysis and three hypotheses. The results showed that supply chain management has a significant impact on the company's performance and its application on competitive advantage. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/191 10.54199/pjeb.v3i01.191 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 97-102 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 97-102 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/191/140 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/192 2024-06-04T04:38:51Z pjeb:ART driver

ANALISIS STRATEGI PEMASARAN UNTUK MENINGKATKAN PENJUALAN DI TOKO ZAABAI CRAFT ANALISIS STRATEGI PEMASARAN UNTUK MENINGKATKAN PENJUALAN DI TOKO ZAABAI CRAFT Barima, Hima Barima, Hima Melani, Fauziah Rachindratama, Joda Azizah, Ukhti marketing strategy, sales The purpose of this study was to determine the analysis of marketing strategy to increase sales at Zaabai Craft Stores. This research was conducted in Purbalingga District, Purbalingga Regency. The implementation time is planned for one week in November 2022. This research method uses a qualitative descriptive analysis approach to find out what kind of strategy is used by the Zaabai Craft Shop. The type of data in this research is qualitative data. Meanwhile, the data source is primary data. Data collection methods are carried out by means of observation, surveys, and interviews. The result of the research is that the Zaabai Craft Store has implemented a good strategy in maintaining its business. Such as adding craft materials by looking for additional suppliers, researching consumer needs, a clean and comfortable place and good quality goods at low prices. Meanwhile, the supporting factors for the marketing strategy at the Zaabai Craft Shop are good promotion management, market research and friendly and courteous service. Although there are also inhibiting factors related to craft materials that are still incomplete. However, these inhibiting factors can be overcome by looking for additional suppliers to complement materials that are not yet available at the Zaabai Craft Store. Tujuan penelitian ini adalah untuk mengetahui Analisis Strategi Pemasaran Untuk Meningkatkan Penjualan di Toko Zaabai Craft. Penelitian ini dilakukan di Kecamatan Purbalingga, Kabupaten Purbalingga. Waktu pelaksanaannya direncanakan selama satu minggu di bulan November 2022. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif analisis untuk mengetahui strategi seperti apa yang digunakan oleh Toko Zaabai Craft. Jenis data dalam penelitian adalah data kualitatif. Sedangkan, sumber data adalah data primer. Metode pengumpulan data dilakukan dengan cara observasi, survei, dan wawancara. Hasil penelitian adalah Toko Zaabai Craft sudah menerapkan strategi yang baik dalam mempertahankan usahanya. Seperti menambah bahan craft dengan mencari supplier tambahan, melakukan riset kebutuhan konsumen, tempat yang bersih dan nyaman serta kualitas barang yang bagus dengan harga yang murah. Sedangkan, faktor pendukung strategi pemasaran di Toko Zaabai Craft adalah manajemen promosi yang baik, dilakukannya riset pasar dan pelayanan yang ramah dan sopan. Meskipun juga terdapat faktor penghambat terkait bahan craft yang masih belum lengkap. Namun, faktor penghambat tersebut dapat diatasi dengan  cara mencari supplier tambahan untuk melengkapi bahan-bahan yang belum tersedia di Toko Zaabai Craft. UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/192 10.54199/pjeb.v3i2.192 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 80-89 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 80-89 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/192/212 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/197 2024-06-04T04:38:51Z pjeb:ART driver

ANALISISIS PENGARUH KOMPENSASI DAN MOTIVASI TERHADAP KINERJA KARYAWAN APOTEK DI KECAMATAN PURWAREJA KLAMPOK Analisis Pengaruh Kompensasi dan Motivasi Terhadap Kinerja Karyawan Apotek di Kecamatan Purwareja Klampok Lestari, Endah Lestari, Endah Supriatin, Dyah Barima, Hima compensation, motivation, employee performance The purpose of this study was to determine the partial and simultaneous effect of compensation (X1) and motivation (X2) on the performance of employees (Y) of the Pharmacy in Purwareja Klampok District. The data collection technique in this study used purposive sampling. Data collection techniques used by researchers were questionnaires and interviews using multiple regression analysis with the help of SPSS 26 to 38 respondents as a sample and the population taken was all Pharmacy employees in Purwareja Klampok District with the specified characteristics. This study uses a type of quantitative research. Based on the results of this study, the compensation variable using the T test obtained a t table of 2.030 while the t count was -1.184, the motivational variable t table was 2.030 and the t count was 8.315, then the employee performance variable using the F test obtained an f table of 3.259 with sig. 0.05 while the f count is 48.504. Then the conclusions obtained are that compensation does not affect performance, motivation influences performance, and compensation and motivation simultaneously affect employee performance. The coefficient of determination (R-Square) is 0.720, which means that 72% of employee performance variables can be explained by independent variables, the remaining 28%, which means that they are influenced by other variables not included in this study. Tujuan dari penelitian ini untuk mengetahui pengaruh kompensasi (X1) dan motivasi (X2) secara parsial dan simultan terhadap kinerja karyawan (Y) Apotek di Kecamatan Purwareja Klampok. Teknik pengumpulan data dalam penelitian ini menggunakan purposive sampling. Teknik pengumpulan data yang digunakan peneliti yaitu kuesioner dan wawancara dengan menggunakan analisis regresi berganda dengan bantuan SPSS 26 terhadap 38 responden sebagai sampel dan populasi yang diambil yaitu seluruh karyawan Apotek di Kecamatan Purwareja Klampok dengan karakteristik yang ditetapkan. Penelitian ini menggunakan jenis penelitian kuantitatif. Berdasarkan hasil penelitian ini, variabel kompensasi menggunakan uji T mendapatkan t tabel sebesar 2,030 sedangkan t hitung sebesar -1,184, variabel motivasi t tabel sebesar 2,030 dan t hitung sebesar 8,315, kemudian pada variabel kinerja karyawan menggunakan uji F didapatkan f tabel sebesar 3,259 dengan sig.0,05 sedangkan f hitung sebesar 48,504. Kesimpulan yang didapatkan adalah kompensasi tidak berpengaruh terhadap kinerja, motivasi berpengaruh terhadap kinerja, dan kompensasi dan motivasi secara simultan berpengaruh terhadap kinerja karyawan. Nilai koefisien determinasi (R-Square) adalah 0,720 yang artinya 72% variabel kinerja karyawan dapat dijelaskan oleh variabel independen sisanya 28% dipengaruhi oleh variabel lain yang tidak masuk dalam penelitian ini. UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/197 10.54199/pjeb.v3i2.197 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 29-49 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 29-49 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/197/210 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/199 2024-05-24T09:26:15Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/204 2024-06-26T10:39:26Z pjeb:ART driver

GOOD GOVERNANCE DALAM PENINGKATKAN KUALITAS PELAYANAN PUBLIK DI KANTOR DESA CANDIMULYO JOMBANG GOOD GOVERNANCE DALAM PENINGKATKAN KUALITAS PELAYANAN PUBLIK DI KANTOR DESA CANDIMULYO JOMBANG Sari, Zhelika Sari, Zhelika Anah, Lik quality of service, patient satisfaction This research was conducted to find out how the implementation of good governance in improving the quality of public services at the Candimulyo village office. This research was conducted in the public service department. The research method that the writer uses is descriptive qualitative and the source of the data is obtained through documentation and literature study with reference to internet media and village RPJM files. The collection technique used by the author is observation, interviews, and documentation. Good governance or good governance has principles that can be applied in the public service system. According to UNDP, the principles are participation, rule of law, openness, responsiveness, consensus- oriented, fairness, effectiveness and efficiency, and strategic vision. At the Candimulyo Village Office there are several principles of Good governance that have been applied, such as the principle of the rule of law, the principle of responsiveness, and the principle of openness. These principles can be a starting point for implementing other good governance principles, so that the quality of public services at the Candimulyo Village Office will be better. Penelitian ini dilakukan untuk mengetahui bagaimana penerapan good governance dalam meningkatkan kualitas pelayanan publik di kantor desa candimulyo. Penelitian ini dilakukan pada bagian pelayan publik. Metode penilitian yang peneliti gunakan adalah deskriptif kualitatif dan sumber data yang diperoleh melalui dokumentasi dan studi kepustakaan dengan acuan media internet dan berkas RPJM Desa. Teknik pengumpulan yang digunakan peneliti adalah observasi, wawancara, dan dokumentasi. Good governance atau tata pemerintahan yang baik memiliki prinsip-prinsip yang dapat diterapkan dalam sistem pelayanan publik. Menurut UNDP prinsip-prinsip tersebut adalah partisipasi, aturan hukum, keterbukaan, daya tanggap, berorientasi konsensus, berkeadilan, efektivitas dan efisien, dan bervisi strategis. Pada Kantor Desa Candimulyo ada beberapa prinsip Good governance yang telah diterapkan, seperti prinsip aturan hukum, prinsip daya tanggap, dan prinsip keterbukaan. Prinsip-prinsip tersebut dapat menjadi awalan untuk menerapkan prinsip-prinsip good governance yang lainnya, sehingga kualitas pelayanan publik yang ada di Kantor Desa Candimulyo menjadi lebih baik. UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/204 10.54199/pjeb.v3i2.204 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 72-79 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 72-79 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/204/142 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/207 2024-05-24T09:30:26Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/208 2024-06-04T04:38:51Z pjeb:ART driver

ANALISIS KORELASI ANTARA JUMLAH PENDUDUK DENGAN IMPOR BERAS INDONESIA ANALISIS KORELASI ANTARA JUMLAH PENDUDUK DENGAN IMPOR BERAS INDONESIA Hendri Putranto, Afif Suwali, Suwali Sitanini, Ayu Bintang Panunggul, Victor rice import, number of citizent, correlation. Indonesia is one of the biggest rice consuming countries in the world. The Indonesian population is very dependent on rice as a staple food. Rice is a staple food that has many problems in stock supply. In order to prevent a food crisis from occurring, the government must pay full attention to providing stock for national consumption needs. Domestic rice production has not been able to meet the needs of national consumption, so the government needs to import rice from outside. The reason why Indonesia has to import rice is the declining number of paddy fields. Many paddy fields that were originally used for rice farming have been converted to other economic activities. The increasingly high population growth is a challenge for the government in meeting the national rice needs. This study aims: (1) To determine the development of rice imports in Indonesia for the period 2011 to 2020. (2) To determine the contribution of rice imports in Indonesia to the availability of national rice stocks for the period 2011 to 2020. This study uses a case study method with a quantitative approach. The data used are secondary data for the period 2011 to 2020, namely the volume of Indonesian rice imports for the period 2011 to 2020, the value of Indonesian rice imports for the period 2011 to 2020 and the volume of domestic rice production for the period 2011 to 2020. The analysis used is descriptive statistical analysis and contribution analysis. rice imports to the national rice stock. The results of the study explain that (1) The development of rice imports in Indonesia for the period 2011 to 2020 is volatile. The average Indonesian rice import is 1,138 235.1 tons per year. The highest rice import occurred in 2011 at 2,750,476 tons. (2) The average contribution of Indonesian rice imports to the national rice stock is 2.5 percent, which is 1,138235.1 tons per year. Most of Indonesia's rice imports come from Vietnam and Thailand Perkembangan impor beras di Indonesia sudah dimulai pada awal kemerdekaan yaitu pada 1945 sampai 1960. Impor beras Indonesia mencapai 0,3 sampai 1 juta ton per tahun. Setelah itu terjadi pergantian kekuasaan dimana pemerintah melalui program kerja Revolusi Hijau mendorong swasembada beras. Akan tetapi swasembada beras hanya bertahan selama dua tahun yaitu 1984 sampai 1986, sehingga Indonesia kembali mengimpor beras. Pertumbuhan penduduk Indonesia merupakan salah satu faktor utama yang mendorong pemerintah untuk mengimpor beras. Impor beras dilakukan agar harga beras dipasaran, mampu dikontrol oleh pemerintah melalui metode supplay dan demand. Beras adalah komoditas yang banyak mengalami masalah terutama di bagian stok atau persediaan. Tingkat produktivitas padi per hektar yang rendah dan biaya produksi beras yang tinggi juga menjadi kendala bagi petani untuk bisa bertahan terhadap usahataninya dengan keuntungan yang sedikit. Penelitian ini bertujuan: (1) mengetahui perkembangan impor beras Indonesia periode 2007 sampai 2020. (2) mengetahui hubungan antara pertumbuhan penduduk dengan impor beras dalam negeri periode 2007 sampai 2020. Penelitian ini menggunakan metode studi kasus dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder periode 2007 sampai dengan 2020 yaitu volume impor beras Indonesia periode 2007 sampai 2020 dan jumlah penduduk Indonesia periode 2007 sampai 2020. Analisis yang digunakan adalah analisis statistik deskriptif dan analisis korelasi antara jumlah penduduk dan impor beras Indonesia. Hasil penelitian menunjukan bahwa (1) Perkembangan impor beras di Indonesia periode 2007 sampai 2020 bersifat fluktuatif. Rata-rata Impor beras Indonesia sebesar 1.001.792 ton per tahun. Impor beras tertinggi terjadi pada 2011 sebesar 2.750.476 ton. (2) Hubungan antara jumlah penduduk dengan impor beras periode 2007 sampai 2020 bersifat negatif atau saat jumlah penduduk meningkat, impor beras justru mengalami penurunan. Hal ini karena pemerintah terus mendorong agar konsumsi beras dalam negeri bisa terpenuhi oleh beras yang diproduksi didalam negeri. UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/208 10.54199/pjeb.v3i2.208 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 65-71 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 65-71 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/208/143 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/210 2024-06-04T04:38:51Z pjeb:ART driver

PENGARUH STRES KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI DINAS LINGKUNGAN HIDUP KABUPATEN PURBALINGGA Pengaruh Stres Kerja dan Lingkungan Kerja terhadap Kinerja Pegawai di Dinas Lingkungan Hidup Kabupaten Purbalingga Aditya, Fajar Robi Aditya, Fajar Robi Barima, Hima Supriatin, Dyah work stress, work environment, employee performance Based on performance appraisal data at the Purbalingga Regency Environmental Service, namely in 2020 and 2021 performance has decreased, from the results of pre-research the phenomenon that occurs is work stress, namely role demands and task demands, where the lack of experts makes employees have to perform tasks beyond their capabilities , while the phenomenon in the work environment is that the work space is less spacious, the wall coloring is not quite right, the lack of facilities in the meeting room. The type of research used is quantitative. The population in this study were all employees with a total sample of 95 people. The data collection technique used was a questionnaire using multiple linear regression analysis with SPSS 20. The results showed that partially the Job Stress variable had a negative and significant effect on performance and the Work Environment partially had a significant positive effect on employee performance. In addition, the variables of Work Stress and Work Environment simultaneously have a significant effect on employee performance which can be seen from the calculated F value of 11.585 while the Ftable value is 3.10, so it can be concluded that the Employee Performance variable (Y) can be significantly influenced by the independent variables work stress (X1) and work environment (X2). The coefficient of determination (R-Square) is 0.201. This means that 79.% of the employee performance variable will be influenced by other variables not discussed in this study. Pengaruh Stres Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Di Dinas Lingkungan Hidup Kabupaten Purbalingga. Berdasarkan data penilaian kinerja pada Dinas Lingkungan Hidup Kabupaten Purbalingga yaitu tahun 2020 dan tahun 2021 kinerja mengalami penurunan, dari hasil pra penelitian fenomena yang terjadi adalah adanya stres kerja yaitu tuntutan peran dan tuntutan tugas, dimana kurangnya tenaga ahli membuat pegawai yang harus melakukan tugas diluar kemampuannya, sedangkan fenomena pada lingkungan kerja adalah ruangan kerja kurang luas, pewarnaan dinding yang kurang tepat, kurangnya fasilitas di ruang rapat. Jenis penelitian yang digunakan adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai dengan jumlah sampel sebesar 95 orang. Teknik pengumpulan data yang digunakan adalah kuesioner dengan menggunakan analisis regresi linier berganda dengan SPSS 20. Hasil penelitian menunjukkan bahwa secara parsial variabel Stres Kerja berpengaruh negatif dan signifikan terhadap kinerja dan Lingkungan Kerja secara parsial berpengaruh positif signifikan terhadap kinerja pegawai. Selain itu variabel Stres Kerja dan Lingkungan Kerja secara simultan berpengaruh signifikan terhadap kinerja pegawai yang dapat dilihat dari nilai nilai F hitung sebesar 11,585 sedangkan nilai Ftabel sebesar 3,10, sehingga dapat disimpulkan bahwa variabel Kinerja Pegawai (Y) dapat dipengaruhi secara signifikan oleh variabel bebas stres kerja (X1) dan Lingkungan Kerja (X2). Nilai koefisien determinasi (R-Square) adalah sebesar 0,201. Artinya 79,% variabel Kinerja Pegawai akan dipengaruhi oleh variabel-variabel yang lain yang tidak dibahas dalam penelitian ini. UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/210 10.54199/pjeb.v3i2.210 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 11-28 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 11-28 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/210/209 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/211 2024-05-24T09:25:47Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/212 2024-06-04T04:38:51Z pjeb:ART driver

ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH Handayani, Juli Handayani, Juli tangibles, reliability, responsiveness, assurance, empathy, customer satisfaction The purpose of the study was to find out how the influence of tangibles, reliability, responsiveness, assurance and empathy variables on customer satisfaction. This type of research is quantitave with accidental sampling techniques and quantitative analysis techiiques with multiple linear regression. The results showed that the variables of tangibles, reliability, responsiveness, assurance, and empathy simultaneously or jointly affect the level of customer satisfaction. This is indicated by F count>F table, namely 29,834>2,20 or the Sig value F (0,000) < a = 0,05, the result is significant. Partially the variables that have a positive and significant effect are tangibles, reliability, assurance and empathy. Responsiveness varibles have a positive but not signisficant effect. The variables that have most dominant effect are empathy variables. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh antara variabel bukti fisik, keandalan, daya tanggap, jaminan dan empati  terhadap kepuasan nasabah. Jenis penelitian ini adalah kuantitatif dengan teknik pengambilan sampel seecara accidental sampling dan teknik analisis kuantitatif dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel bukti fisik, keandalan, daya tanggap, jaminan, dan empati secara simultan atau bersama-sama berpengaruh terhadap tingkat kepuasan nasabah. Hal ini ditunjukkan oleh F hitung > F tabel yaitu 29,834 >2,20 atau nilai Sig. F (0,000) < a = 0,05 maka hasilnya signifikan. Secara parsial yang berpengaruh positif dan signifikan adalah variabel bukti fisik, keandalan, jaminan, dan empati.Variabel daya tanggap berpengaruh positif tapi tidak signifkan.Variabel yang  berpengaruh paling dominan adalah variabel empati. UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/212 10.54199/pjeb.v3i2.212 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 1-10 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 1-10 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/212/208 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs2.ejournal.unperba.ac.id:article/213 2024-05-20T08:22:03Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/217 2024-06-04T04:38:51Z pjeb:ART driver

PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN DAN TINGKAT HUTANG TERHADAP TARIF PAJAK EFEKTIF: Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Tahun 2017-2021 Pengaruh Intensitas Modal, Intensitas Persediaan dan Tingkat Hutang terhadap Tarif Pajak Efektif: Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Tahun 2017-2021 Sadewa, Prima Safitry, Umi Safitry, Umi capital intensity, inventory intensity, debt of level, effective tax rate This study aims to examine the effect of capital intensity, inventory intensity and debt levels on Effective Tax Rates. Empirical Studies of Non-Consumer Cycle Companies Listed on the Indonesia Stock Exchange in 2017-2021 period. The theory used in this research is agency theory. population in this case study were 114 non-consumer cycle companies listed on the Indonesian Stock Exchange Exchange. The sampling technique in this study was purposive sampling. So that a sample of 24 companies was obtained. The type of data used is secondary. The analysis technique used is panel data regression analysis with the help of the Eviews 12 program where the classical assumptions were testedfirst before testing the hypothesis using the t-test, f-test and coefficients determination. Penelitian ini bertujuan untuk menguji pengaruh intensitas modal, intensitas persediaan dan tingkat hutang terhadap tarif pajak efektif studi empiris pada perusahaan consumer non-cyclicals yang terdaftar di bursa efek Indonesia periode 2017-2021. Teori yang digunakan dalam penelitian ini adalah teori agensi atau agency theory. Populasi dalam penelitian ini adalah 113 perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sehingga diperoleh sampel yang digunakan sebanyak 24 perusahaan. Jenis data yang digunakan adalah sekunder. Teknik analisis yang digunakan adalah analisis regresi data panel dengan bantuan program Eviews 12 dimana dilakukan uji asumsi klasik terlebih dahulu sebelum pengujian hipotesis menggunakan uji-t, uji-f dan koefisien determinasi. UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/217 10.54199/pjeb.v3i2.217 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 126-140 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 126-140 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/217/213 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/219 2024-06-26T10:33:37Z pjeb:ART driver

PENGARUH BEBAN PAJAK TANGGUHAN, BOOK TAX DIFFERENCES, KARAKTERISTRIK PERUSAHAAN TERHADAP MANAJEMEN LABA Pengaruh Beban Pajak Tangguhan, Book Tax Differences, Karakteristik Perusahaan Terhadap Manajemen Laba Aryani, Amelia Ismanto, Juli This study aims to determine the effect of deferred tax costs, tax accounting differences, and company characteristics on earnings management practices in companies. Research variables include deferred tax expense, accounting tax spread, firm size, leverage, profitability, and company age. The main objective of this study is to understand how these factors influence the tendency of managers to manage earnings. The research method used in this research is empirical research with a quantitative approach. The data used is secondary data obtained from the issuer's financial reports and tax reports in [several countries]. The sampling technique used was purposive sampling, with a sample of the company population that met the search criteria. Data analysis was performed using multiple linear regression to examine the relationship between the independent variables (deferred tax expense, accounting tax difference, company size, leverage, profit, and age companies) companies) and the dependent variable (revenue management practices). . In addition, descriptive statistical analysis is also used to provide insight into the characteristics of the companies in the sample. The results show that deferred tax expense, tax accounting differences, firm size, leverage, profitability, and age have a significant effect on earnings management practices. Deferred tax expense and tax accounting differences are proven to have a positive relationship with earnings management practices, while company size, leverage, profitability and age have positive and negative relationships with earnings management activities. These results provide important information for practitioners, regulators and academics about the factors that influence earnings management practices. Furthermore, the results of this study also highlight the importance of paying attention to tax aspects and the differences between financial reports and tax reports in the corporate decision-making process. This research will contribute to the development of the accounting and finance literature and enhance the understanding of revenue management and its implications in the tax context. Penelitian ini bertujuan untuk mengetahui pengaruh biaya pajak tangguhan, perbedaan akuntansi pajak, dan karakteristik perusahaan terhadap praktik manajemen laba di perusahaan. Variabel penelitian meliputi beban pajak tangguhan, accounting tax spread, firm size, leverage, profitabilitas, dan umur perusahaan. Tujuan utama dari penelitian ini adalah untuk memahami bagaimana faktor-faktor tersebut mempengaruhi kecenderungan manajer untuk melakukan manajemen laba.Metode penelitian yang digunakan dalam penelitian ini adalah penelitian empiris dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan dan laporan pajak emiten di [beberapa negara]. Teknik pengambilan sampel yang digunakan adalah purposeful sampling, dengan sampel populasi perusahaan yang memenuhi kriteria pencarian.Analisis data dilakukan dengan menggunakan regresi linier berganda untuk menguji hubungan antara variabel independen (beban pajak tangguhan, selisih pajak akuntansi, ukuran perusahaan, leverage, laba, dan umur perusahaan) perusahaan) dan variabel dependen (praktik manajemen pendapatan). . Selain itu, analisis statistik deskriptif juga digunakan untuk memberikan wawasan tentang karakteristik perusahaan dalam sampel. Hasil penelitian menunjukkan bahwa beban pajak tangguhan, perbedaan akuntansi pajak, ukuran perusahaan, leverage, profitabilitas, dan umur berpengaruh signifikan terhadap praktik manajemen laba. Beban pajak tangguhan dan perbedaan akuntansi pajak terbukti memiliki hubungan positif dengan praktik manajemen laba, sedangkan ukuran perusahaan, leverage, profitabilitas dan usia memiliki hubungan positif dan hubungan negatif dengan aktivitas manajemen laba. Hasil ini memberikan informasi penting bagi para praktisi, regulator, dan akademisi tentang faktor-faktor yang mempengaruhi praktik manajemen laba. Lebih lanjut, hasil penelitian ini juga menyoroti pentingnya memperhatikan aspek pajak dan perbedaan antara laporan keuangan dan laporan pajak dalam proses pengambilan keputusan perusahaan. Penelitian ini akan berkontribusi pada pengembangan literatur akuntansi dan keuangan dan meningkatkan pemahaman manajemen pendapatan dan implikasinya dalam konteks pajak. UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/219 10.54199/pjeb.v4i1.219 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 118-126 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 118-126 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/219/201 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/221 2024-06-04T04:38:51Z pjeb:ART driver

PENGARUH PERENCANAAN PAJAK,BEBAN PAJAK TANGGUHAN,DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN: Studi Empiris pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 PENGARUH PERENCANAAN PAJAK,BEBAN PAJAK TANGGUHAN,DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN: Studi Empiris pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Apriia harahap, Syavira Apriia Harahap, Syavira Rima Prasetya, Eka Tax Planning, Deferred Tax Burden, Profit Quality, Company Value. This research aims to prove empirically regarding the Effect of Tax Planning, Deferred Tax Expenses, Earnings Quality on Firm Value. In this study the independent variables used were tax planning, deferred tax expense and earnings quality, while the dependent variable used was firm value. This research was conducted by taking a sample of property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The type of data used in this research is quantitative data and secondary data in the form of annual reports that have been audited and published on the Indonesia Stock Exchange (IDX) from 2016-2021. The samples were collected by purposive sampling method with 15 companies being sampled with a 5 year research period, thus obtaining a total of 75 company samples. Data processing using Microsoft Office Program and Eviews 9 Statistical Program by analyzing descriptive statistics, panel data regression model test, classical assumption test, coefficient of determination, panel data regression analysis, T statistical test and F statistical test. T statistical test results show that variable Profit Quality has a significant effect on Firm Value, while Tax Planning and Deferred Tax Expenses have no effect on Firm Value. The results of the F test show that tax planning, deferred tax expense and earnings quality have a simultaneous effect on firm value.. Penelitian ini bertujuan untuk membuktikan secara empiris mengenai Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Kualitas Laba terhadap Nilai Perusahaan. Dalam penelitian ini variabel independen yang digunakan adalah Perencanaan Pajak, Beban Pajak Tangguhan dan Kualitas Laba, sedangkan untuk variabel dependen yang digunakan yaitu Nilai Perusahaan. Penelitian ini dilakukan dengan mengambil sampel perusahaan Sektor property & real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-202. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dan data sekunder yang berupa laporan tahunan yang sudah diaudit dan diterbitkan di Bursa Efek Indonesia (BEI) dari tahun 2016-2021. Sampel yang dikumpulkan dengan metode purposive sampling dengan jumlah perusahaan yang dijadikan sampel sebanyak 15 perusahaan dengan periode penelitian selama 5 tahun, sehingga memperoleh sebanyak 75 sampel perusahaan. Pengolahan data dengan menggunakan Program Micrososft Office dan Program Statistik Eviews 9 dengan menganalisis statistik deskriptif, uji model regresi data panel, uji asumsi klasik, koefisien deteminasi, analisis regresi data panel, uji statistik T dan uji statistik F. Hasil uji statistik T menunjukan bahwa variabel Kualitas Laba berpengaruh signifikan terhadap Nilai Perusahaan, sedangkan Perencanaan Pajak dan Beban Pajak Tangguhan tidak berpengaruh terhadap Nilai Perusahaan. Hasil uji F menunjukan bahwa Perencanaan Pajak, beban Pajak Tangguhan dan Kualitas Laba berpengaruh secara simultan terhadap Nilai Perusahaan. UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/221 10.54199/pjeb.v3i2.221 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 90-105 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 90-105 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/221/214 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/223 2024-08-10T01:58:47Z pjeb:ART driver

PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN PERATURAN PERPAJAKAN DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM SETELAH PENERAPAN PP NO. 23 TAHUN 2018 Pengaruh Sosialisasi Perpajakan, Pemahaman Peraturan Perpajakan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Setelah Penerapan PP No. 23 Tahun 2018 Asmedi, Syamsul Komalasari, Rosdiana Komalasari, Rosdiana tax socialization, understanding of tax regulations, tax rates, tax compliance of msme taxpayers This study aims to analyze the effect of tax socialization, understanding of tax regulations, and tax rates on tax compliance of MSME taxpayers. The research method used is quantitative. The data used uses primary data taken from survey methods with data collection questionnaires through links with MSME taxpayer respondents. Questionnaires that can be processed amount to 80 questionnaires and samples using purposive sampling method. The statistical method used to test the hypothesis is multiple regression analysis. The results of the study simultaneously show that the variables of tax socialization, understanding of tax regulations, and tax rates have a significant effect on the tax compliance of MSME taxpayers. Partially it affects that the tax socialization variable does not have a significant effect on the tax compliance of MSME taxpayers. The variable understanding of tax regulations has no significant effect on the tax compliance of MSME taxpayers. And the results of tax rates have a significant effect on MSME taxpayer tax compliance. Abstrak: Pengaruh Sosialisasi Perpajakan, Pemahaman Peraturan Perpajakan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Penelitian ini bertujuan untuk menganalisis pengaruh sosialisasi perpajakan, pemahaman peraturan perpajakan, dan tarif pajak terhadap kepatuhan perpajakan wajib pajak UMKM. Metode penelitian yang digunakan adalah kuantitatif. Data yg digunakan menggunakan data primer yang diambil dari metode survey dengan kuisioner pengumpulan data melalui link dengan responden wajib pajak UMKM. Kuisioner yang dapat diolah berjumlah 80 kuisioner dan sampel menggunakan metode Purposive Sampling. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan analisis regresi berganda. Hasil penelitian secara simultan bahwa variabel sosialisasi perpajakan, pemahaman peraturan perpajakan, dan tarif pajak berpengaruh signifikan terhadap kepatuhan perpajakan wajib pajak UMKM. Secara parsial mempengaruhi bahwa variabel sosialisasi perpajakan tidak berpengaruh signifikan terhadap kepatuhan perpajakan wajib pajak UMKM. Variabel pemahaman peraturan perpajakan tidak berpengaruh signifikan terhadap kepatuhan perpajakan wajib pajak UMKM. Dan hasil tarif pajak berpengaruh signifikan terhadap kepatuhan perpajakan wajib pajak UMKM. UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/223 10.54199/pjeb.v4i2.223 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 139-152 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 139-152 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/223/264 Copyright (c) 2024 Syamsul Asmedi, Rosdiana Komalasari https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/228 2024-06-04T04:36:44Z pjeb:ART driver

PENGARUH INTENSITAS ASET TETAP, BEBAN PAJAK TANGGUHAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK: Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Pengaruh Intensitas Aset Tetap, Beban Pajak Tangguhan Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Sariningsih, Neneng Enan Trivansyah Sariningsih, Neneng Sastri, Enan Trivansyah fixed asset intensity, deferred tax expense, sales growth, tax avoidance This study aims to prove empirically regarding the effect of fixed asset intensity, deferred tax expense and sales growth on tax avoidance. The population of this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange for 2017-2021. The sampling technique in this study was purposive sampling. So that the sample used was 36 companies with 5 years of observation. The research method used is a quantitative method using secondary data. The analysis technique used is panel data regression analysis with the Eviews 9 program by analyzing descriptive statistics, panel data regression model test, panel data regression model estimation, classical assumption test, panel data regression analysis, coefficient of determination, T statistical test and F statistical test. The results of this study indicate that partial fixed asset intensity has  a significant effect on tax avoidance, partially deferred tax expense has no effect on tax avoidance, partially sales growth has a significant effect on tax avoidance. Simultaneously the intensity of fixed assets, deferred tax expense and sales growth affect tax avoidance. Penelitian ini bertujuan  untuk membuktikan secara empiris mengenai pengaruh intensitas aset tetap, beban pajak tangguhan dan pertumbuhan penjualan terhadap penghindaran pajak. Populasi  penelitian ini adalah perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sehingga diperoleh sampel yang digunakan sebanyak 36 perusahaan dengan pengamatan 5 tahun. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder. Teknik analisis yang digunakan adalah analisis regresi data panel dengan program Eviews 9 dengan menganalisis statistik deskriptif, uji model regresi data panel, estimasi model regresi data panel, uji asumsi klasik, analisis regresi data panel, koefisien determinasi, uji statistik T dan uji statistik F. Hasil penelitian ini menunjukkan bahwa secara parsial intensitas aset tetap berpengaruh signifikan terhadap penghindaran pajak, secara parsial beban pajak tangguhan tidak berpengaruh terhadap penghindaran pajak, secara parsial pertumbuhan penjualan berpengaruh signifikan terhadap penghindaran pajak. Secara simultan intensitas aset tetap, beban pajak tangguhan dan pertumbuhan penjualan berpengaruh terhadap penghindaran pajak. UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/228 10.54199/pjeb.v4i1.228 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 127-138 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 127-138 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/228/202 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/229 2024-08-11T14:54:30Z pjeb:ART driver

PENGARUH SALES GROWTH, CAPITAL INTENSITY, DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK: Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang terdaftar di BEI Periode 2017-2021 Pengaruh Sales Growth, Capital Intensity, dan Komisaris Independen Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang terdaftar di BEI Periode 2017-2021 Cahaya, Sintia Prasetya, Eka Rima Cahaya, Sintia Prasetya, Eka Rima tax aggressiveness sales growth capital intensity independent commisioner The purpose of this research is to determine the effect of sales growth, capital intensity, and independent commissioner on tax aggressive in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The methodology used in this study is quantitative. The  sampling techniques used was purposive sampling and a sample was obtained in this study, which was a total of 100 data. The analysis methods used are descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews9 software. Based on the results of data analysis, we find that there is simultaneously effect between Sales Growth, Capital Intensity,and independent commissioner on Tax Aggressiveness. This study also finds that Sales growth have a impact on Tax Aggressiveness, while Capital Intensity and Independent Commissioner has a no impact on Tax Aggressiveness. Penelitian ini bertujuan untuk menguji pengaruh Sales Growth, Capital Intensity, dan Komisaris Independen terhadap Agresivitas Pajak pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metodologi yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh sampel dalam penelitian ini yaitu sejumlah 70 data. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji koefisien determinan, uji F, dan uji T dengan bantuan software Eviews9. Berdasarkan hasil pengujian, ditemukan bahwa secara simultan sales growth, capital intensity, dan komisaris independen berpengaruh terhadap agresivitas pajak. Secara parsial sales growth berpengaruh terhadap agresivitas pajak, sedangkan capital intensity dan komisaris independen tidak berpengaruh terhadap agresivitas pajak. UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/229 10.54199/pjeb.v4i2.229 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 153-166 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 153-166 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/229/265 Copyright (c) 2024 Sintia Cahaya, Eka Rima Prasetya https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs2.ejournal.unperba.ac.id:article/231 2023-08-09T11:20:08Z pjeb:ART driver

oai:ojs2.ejournal.unperba.ac.id:article/260 2024-05-02T11:59:42Z pjeb:ART driver

oai:ojs2.ejournal.unperba.ac.id:article/261 2024-05-02T11:59:34Z pjeb:ART driver

oai:ojs.pkp.sfu.ca:article/262 2024-06-04T04:36:44Z pjeb:ART driver

PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN DI PUSKESMAS SUSUKAN 2 Handayani, Juli Handayani, Juli Service Quality, Patient Satisfaction. The aims  of the research to determine the effect of service quality on patient satisfaction at Susukan 2 Health Center. The type of research used was a quantitative cross sectional design, with an accidental sampling technique. Data analysis was pervormed by univariate, bivariate and chi-square test. The results of the research at Susukan 2 Health Center were satisfied with the good service quality at 66,4%  and the bad service quality at 41,4%. Patients who feel dissatisfied with the quality of service are good at 35,6%  and the quality is not good at 58,6%. The results of statistical test using  the Chi- Square test obtained value = 0,023< = 0,05 the Ho is rejected and H1 is accepted which means there is an influence between service quality on patient satisfaction at Susukan 2 Health Center. Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan pasien di Puskesmas Susukan 2. Jenis penelitian yang digunakan adalah kuantitatif desain cross sectional, dengan teknik pengambilan sampel secara accidental sampling. Analisis data dilakukan secara univariat, bivariat dan uji chi-square. Hasil penelitian pada Puskesmas Susukan 2 merasa puas terhadap kualitas pelayanan baik sebesar 66,4% dan kualitas pelayanan tidak baik sebesar 41,4%.  Pasien yang merasa tidak puas terhadap kualitas pelayanan baik sebesar 35,6%  dan kualitas tidak baik sebesar 58,6%. Hasil uji statistik menggunakan uji Chi-Square diperoleh nilai ρ value = 0,023 < α = 0,05 maka Ho ditolak dan H1 diterima yang berarti ada pengaruh antara kualitas pelayanan terhadap kepuasan pasien di Puskesmas Susukan 2. UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/262 10.54199/pjeb.v4i1.262 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 1-20 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 1-20 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/262/217 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/267 2024-06-26T10:28:04Z pjeb:ART driver

SOCIAL IMPACT OF THE DEVELOPMENT OF GREAT GENERAL SOEDIRMAN AIRPORT ON THE COMMUNITY OF KEMANGKON VILLAGE BUKATEJA SUB-DISTRICT Tyas, Karunia Zuraidaning Darmawan, Almas Rifqi Pangestu, Retno Suwali, Suwali suwali, suwali social, economic, regional development impacts The existence of an airport serves as a crucial facility for a region. It can also be an economic and social opportunity for the surrounding community. The Great General Soedirman Airport construction project commenced in 2018 on the site that formerly served as a military airbase for the Indonesian Air Force. This development is anticipated to have significant effects on the community in Bukateja, Purbalingga Regency. The research conducted in a qualitative descriptive. Both primary and secondary data were utilized in this study. Primary data were obtained through interviews with respondents meeting the specified criteria. The research findings reveal both positive and negative impacts experienced by the community. Positive impacts are evident in the economic activities flourishing within the community of Bukateja Subdistrict. Conversely, negative impacts are observed in the social aspect, with communities experiencing cultural exchanges and an increase in residential density. Keberadaan bandara menjadi sarana penting bagi suatu daerah. Bandara juga dapat menjadi peluang ekonomi dan sosial bagi Masyarakat sekitar. Proyek pembangunan bandara JB Soedirman dimulai tahun 2018 dimana dulunya merupakan pangkalan udara militer milik TNI Angkatan Udara. Pembangunan ini diharapkan berdampak besar terhadap masyarakat di Kecamatan Bukateja Kabupaten Purbalingga. Jenis penelitian yang dilakukan dalam penelitian ini adalah penelitian kualitatif deskriptif. Data dalam penelitian ini menggunakan data primer dan data sekunder. Data primer diperoleh dari hasil wawancara pada responden yang sesuai dengan kriteria. Hasil penelitian mengungkapkan dampak positif dan dampak negative yang dirasakan Masyarakat. Dampak positif terlihat dengan bertumbuhnya kegiatan perekonomian Masyarakat Kecamatan Bukateja. Sedangkan dampak negative terjadi pada aspek sosial masyarakat yang mengalami pertukaran budaya dan terciptanya kepadatan pemukiman   UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/267 10.54199/pjeb.v4i1.267 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 21-26 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 21-26 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/267/196 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/270 2024-06-26T10:31:50Z pjeb:ART driver

DESKRIPSI SISTEM PENGENDALIAN MODAL KERJA PADA KOPERASI GURU DAN KARYAWAN MAKMUR SEJAHTERA SMAN 25 BANDUNG Deskripsi Sistem Pengendalian Modal Kerja Pada Koperasi Guru Dan Karyawan Makmur Sejahtera SMAN 25 Bandung Rahmadianti Barima, Hima Barima, Hima working capital, cooperatives This research describes the working capital control system in the teacher and employee cooperative Makmur Sejahtera SMAN 25 Bandung. This research uses descriptive research with a quantitative approach. The population in this study were all members and administrators of KGK Makmur Sejahtera SMAN 25 Bandung. The sampling technique uses simple random sampling technique or simple random sampling. The sample size in this study was 52 people obtained from the Slovin method with an error rate of 10%. The data in this research is in the form of filling out a questionnaire which then becomes information or facts. Each statement item in the questionnaire is declared valid, because the rcount is greater than the rtable value, namely greater than 0.30. Based on the research results, it can be explained that the overall response of respondents regarding the working capital control system at KGK Makmur Sejahtera SMAN 25 Bandung can be said to be good because it is in the interval 3.40 - 4.19, namely 3.74. Penelitian ini mendeskripsikan sistem pengendalian modal kerja pada koperasi guru dan karyawan Makmur Sejahtera SMAN 25 Bandung. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh anggota dan pengurus KGK Makmur Sejahtera SMAN 25 Bandung. Teknik dalam pengambilan sampel menggunakan teknik simple random sampling atau pengambilan sampel secara acak sederhana. Besarnya sampel pada penelitian ini sebanyak 52 orang didapatkan dari metode Slovin dengan tingkat kesalahan sebesar 10%. Data dalam penelitian ini berupa pengisian kuesioner yang selanjutnya menjadi informasi atau fakta. Setiap item pernyataan yang ada pada kuesioner dinyatakan valid, karena rhitung lebih besar dari nilai rtabel yaitu lebih besar dari 0,30. Berdasarkan hasil penelitian dapat dijelaskan bahwa tanggapan responden secara keseluruhan mengenai sistem pengendalian modal kerja pada KGK Makmur Sejahtera SMAN 25 Bandung dapat dikatakan baik karena berada pada interval 3,40 - 4,19 yaitu sebesar 3,74. UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/270 10.54199/pjeb.v4i1.270 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 45-54 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 45-54 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/270/198 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/271 2024-06-26T10:29:40Z pjeb:ART driver

PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KERJA KARYAWAN PADA CV MITRA SS PURBALINGGA Ambarwati, Chofifah Barima, Hima Supriatin, Dyah Barima, Hima motivation, work discipline, performance Increasing employee awereness about the importance of complying with regulations has an effect on encouraging employees to motivate themselves in carrying out the work provided by the company. A survey conducted by researchers at a company that produces false eyelashes in Purbalingga. this study aims to determine the effect of motivation and work discipline on employee performance at CV Mitra SS Purbalingga either partially or simultaneously. This study uses a descriptive quantititative approach. The population in this study was 246. The sampling technique was purposive sampling, the number of which was determined by the slovin formula of 71 respondens. Data was collected using a questionnaire that was distributed directly which was analyzed using multiple linear regression techniques which were carried out using the SPSS version 27 program. Based on the results of this study, partially motivation has a significant positive effect on employee performance, partially work discipline has a significant positive effect on employee performance. Simultan, motivation and work discipline jointly or simultaneously have an influence on employee performance at CV Mitra SS Purbalingga. Peningkatan kesadaran karyawan tentang pentingnya mematuhi peraturan, berpengaruh terhadap terdorongnya karyawan untuk memotivasi dirinya dalam melaksanakan pekerjaan yang diberikan oleh perusahaan. Survei yang peneliti lakukan pada salah satu perusahaan yang memproduksi bulu mata palsu di Purbalingga. penelitian ini bertujuan untuk mengetahui pengaruh motivasi dan disiplin kerja terhadap kinerja karyawan di CV Mitra SS Purbalingga baik secara parsial maupun secara simultan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Populasi dalam penelitian ini sebanyak 246. Teknik pengambilan sampel yaitu purposive sampling yang jumlahnya ditentukan dengan rumus slovin sebanyak 71 responden. Data dikumpulkan dengan menggunakan kuesioner yang disebarkan secara langsung yang dianalisis dengan teknik regresi linier berganda yang dilakukan dengan menggunakan program SPSS versi 27. Berdasarkan hasil penelitian ini, secara parsial motivasi memiliki pengaruh positif signifikan terhadap kinerja karyawan, secara parsial disiplin kerja memiliki pengaruh positif signifikan terhadap kinerja karyawan. Secara simultan, motivasi dan disiplin kerja secara bersama-sama atau simultan memiliki pengaruh terhadap kinerja karyawan di CV Mitra SS Purbalingga. UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/271 10.54199/pjeb.v4i1.271 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 27-44 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 27-44 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/271/197 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/273 2024-06-26T10:37:45Z pjeb:ART driver

PENGARUH THIN CAPITALIZATION, KARAKTERISTIK PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGHINDARAN PAJAK: ( Studi Empiris Pada perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022) PENGARUH TAX INCENTIVE, POLITICAL COST DAN PENILAIAN EKUITAS TERHADAP KONSERVATISME AKUNTANSI: ( Studi Empiris Pada perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022) Adjie, Shiva Destiani Syamsul Asmedi thin capitalization, company size, profitability, company age, tax avoidance This study aims to test and prove empirically about tax incentive, political cost and equity valuation on accounting conservatism partially or simultaneously. The independent variables in this study are tax incentive, political cost and equity valuation, the dependent variable used is accounting conservatism. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 research period. The sampling technique in this study used purposive sampling. The total companies sampled were 13 companies, the analysis method used linear and logistic regression. Based on the partial test results, it shows that tax incentive, political cost has a significant positive effect on accounting conservatism, while equity valuation has no significant effect on accounting conservatism. Simultaneously, the independent variables of tax incentive, political cost, and equity valuation affect the dependent variable of accounting conservatism with a Nagerkelke R Square value of 14%. Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris tentang tax incentive, political cost dan penilaian ekuitas terhadap konservatisme akuntansi. Variabel independen dalam penelitian ini adalah tax incentive, political cost dan penilaian ekuitas, variabel dependen yang digunakan adalah konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode penelitian 2018-2022. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Total perusahaan yang dijadikan sampel sebanyak 13 perusahaan, metode analisis menggunakan regresi linear dan logistik. Berdasarkan hasil penguji secara parsial menunjukkan tax incentive, political cost berpengaruh positif signifikan terhadap konservatisme akuntansi, sedangkan Penilaian ekuitas tidak berpengaruh signifikan terhadap Konservatisme akuntansi. UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/273 10.54199/pjeb.v3i2.273 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 50-64 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 50-64 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/273/207 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/283 2024-06-11T08:03:25Z pjeb:ART driver

KUALITAS CORPORATE GOVERNANCE PERBANKAN SYARIAH DITINJAU DARI PERSPEKTIF KINERJA PERUSAHAAN Purwaningsih, Septi Purwaningsih, Septi This research was a quantitative descriptive study that aims to measure the effect of Islamic banking performance using the Maqashid Syariah Index Method. The population in this study were all Islamic Commercial Banks listed on the Indonesia Stock Exchange from 2016-2018, that was 14 banks consisting of Aceh Syariah Bank, Bukopin Syariah Bank, Jabar Banten Syariah Bank, Mega Syariah Bank, Muamalat Bank, NTB Syariah Bank, Syariah Mandiri Bank, Victoria Syariah Bank, BCA Syariah, BNI Syariah, BRI Syariah, BTPN Syariah, Maybank Syariah, and Panin Syariah Bank. This research used purposive sampling technique. The data collection technique used was documentation. The data analysis technique in this study used multiple linear regression analysis with SPSS 22 software. The results showed that the background of the syariah supervisory board, the number of audit committee members, Islamic Social Responsibility, affected on the performance of Islamic banking, while the results of the research on Islamic Corporate Identity variables did not affect the performance of Islamic banking which was assessed using the Maqashid Syariah Index Method. The implication of this research is expected to increase literacy regarding the performance of Islamic banking which is reviewed using the Maqashid Syariah Index Method and also as input for stakeholders to pay more attention to the operating system to comply with Islamic law. Penelitian ini merupakan penelitian deskriptif kuantitatif yang bertujuan untuk mengukur pengaruh terhadap kinerja perbankan syariah dengan menggunakan Metode Indeks Maqashid Syariah. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia tahun 2016-2018 yaitu 14 bank yang terdiri dari Bank Aceh Syariah, Bank Bukopin Syariah, Bank Jabar Banten Syariah, Bank Mega Syariah, Bank Muamalat, Bank NTB Syariah , Bank Syariah Mandiri, Bank Victoria Syariah, BCA Syariah, BNI Syariah, BRI Syariah, BTPN Syariah, Maybank Syariah, dan Bank Panin Syariah. Penelitian ini menggunakan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan software SPSS 22. Hasil penelitian menunjukkan bahwa latar belakang dewan pengawas syariah, jumlah anggota komite audit, Islamic Social Responsibility berpengaruh terhadap kinerja perbankan syariah, sedangkan hasil penelitian variabel Islamic Corporate Identity tidak berpengaruh terhadap kinerja perbankan syariah. yang dinilai menggunakan Metode Indeks Maqashid Syariah. Implikasi dari penelitian ini diharapkan dapat meningkatkan literasi mengenai kinerja perbankan syariah yang ditinjau dengan Metode Indeks Maqashid Syariah dan juga sebagai masukan bagi para pemangku kepentingan untuk lebih memperhatikan sistem operasionalnya agar sesuai dengan hukum Islam. UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/283 10.54199/pjeb.v4i1.283 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 55-77 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 55-77 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/283/192 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/299 2024-06-04T04:36:44Z pjeb:ART driver

PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS TERHADAP PRICE EARNING RATIO Ula, Syarifatul Widodo, Tri Pramono, Joko Puspita, Maria Entina Puspita, Maria Entina liquidity, solvency, profitability, activity, price earning ratio The aim of this research is to determine the effect of liquidity, solvency, profitability and activity on price earning ratios in food and beverage companies, either partially or simultaneously. The data used is secondary data published by the Indonesian Stock Exchange in 2022. The research type is explanatory research with multiple linear regression data analysis, t test, F test and coefficient of determination. Based on the partial test the results showed that the Liquidity, Solvency and Activity variable had no significant effect on the price earnings ratio. Profitability variable has a significant effect on the price earnings ratio. In the results of the simultaneous test, there is a significant influence of the variables liquidity, solvency, profitability and activity simultaneously on the price earning ratio of food and beverage companies on the Indonesia Stock Exchange. The coefficient of determination results obtained were 15.5%, these four variables influenced the price earning ratio, while 84.5% were influenced by other variables not examined in this research such as cash ratio, debt ratio, gross profit margin, total assets and turnover ratio. As an investor, you can optimize current assets, apart from that, investors can also increase the company's capital and profits. For further research, it is recommended to use companies from other sectors to obtain variations in research results. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh likuiditas, solvabilitas, profitabilitas dan aktivitas terhadap price earnings ratio pada perusahaan makanan dan minuman, baik secara parsial maupun simultan. Data yang digunakan merupakan data sekunder yang dipublikasikan oleh Bursa Efek Indonesia pada tahun 2022. Jenis penelitian yang digunakan adalah penelitian eksplanatori dengan analisis data regresi linier berganda, uji t, uji F dan koefisien determinasi. Berdasarkan uji parsial diperoleh hasil bahwa variabel Likuiditas, Solvabilitas dan Aktivitas tidak berpengaruh signifikan terhadap price earnings ratio. Variabel profitabilitas berpengaruh signifikan terhadap price earnings ratio. Hasil pengujian secara simultan terdapat pengaruh yang signifikan variabel likuiditas, solvabilitas, profitabilitas dan aktivitas secara simultan terhadap price earnings ratio pada perusahaan makanan dan minuman di Bursa Efek Indonesia. Hasil koefisien determinasi yang diperoleh adalah sebesar 15,5%, keempat variabel tersebut berpengaruh terhadap price earnings ratio, sedangkan sebesar 84,5% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini seperti cash rasio, debt ratio, gross profit margin, total aset dan rasio turnover. Sebagai investor, Anda dapat mengoptimalkan aset yang ada, selain itu investor juga dapat menambah modal dan keuntungan perusahaan. Bagi penelitian selanjutnya disarankan untuk menggunakan perusahaan dari sektor lain untuk memperoleh variasi hasil penelitian. UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/299 10.54199/pjeb.v4i1.299 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 78-95 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 78-95 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/299/199 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/300 2024-06-26T10:32:44Z pjeb:ART driver

PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) PADA PERBANKAN SYARIAH DI INDONESIA Efendi, Alfarisi Akbar Efendi, Alfarisi Akbar board of commissioners, sharia supervisory board, company size, leverage,profitability This research aims to analyze and provide empirical evidence regarding the influence of corporate governance and company characteristics on Islamic Social Report (ISR) disclosure in Islamic banks in Indonesia. This analysis uses independent variables: commissioner size, sharia supervisory board, company size, leverage and profitability. Meanwhile, the dependent variable is Islamic Social Reporting. The sample used in this research is sharia banking in Indonesia which reports its annual reports for the 2013-2016 period. Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pengaruh tata kelola perusahaan dan karakteristik perusahaan terhadap pengungkapan Islamic Social Report (ISR) pada bank syariah di Indonesia. Analisis ini menggunakan variabel independen: ukuran komisaris, dewan pengawas syariah, ukuran perusahaan, leverage dan profitabilitas. Sedangkan variabel terikatnya adalah Islamic Social Reporting. Sampel yang digunakan dalam penelitian ini adalah perbankan syariah di Indonesia yang melaporkan laporan tahunannya periode 2013-2016. UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/300 10.54199/pjeb.v4i1.300 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 96-108 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 96-108 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/300/200 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/301 2024-06-04T04:36:44Z pjeb:ART driver

KAJIAN AKUNTABILITAS KEUANGAN DAN TRANSPARANSI DALAM MENILAI KINERJA PEMERINTAHAN DESA Aziz, Nur Jannah Abdi Winda Ayu Tiara Aziz, Nur Jannah Abdi Anggraini, Winda Ayu Pradani, Tiara accountability, transparency, performance, village government This study aims to explore the effect of financial accountability and transparency on village government performance in managing village finances. The research method used is quantitative method using multiple regression analysis. Data were collected through the distribution of questionnaires, documentation techniques, and  interviews. The results showed a significant relationship between financial accountability, transparency, and village government performance. The supporting evidence found in this study states that village governments that have a high level of financial accountability and a good level of transparency tend to have better performance in managing village finances. Next research can be enriched by involving qualitative analysis and involving a wider sample of respondents. Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas dan transparansi keuangan terhadap pemerintahan desa kinerja pengelolaan keuangan desa. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan analisis regresi berganda. Data dikumpulkan melalui penyebaran kuesioner, teknik  dokumentasi, dan wawancara. Hasil penelitian menunjukkan adanya hubungan yang signifikan antara akuntabilitas keuangan, transparansi, dan kinerja pemerintahan desa. Bukti pendukung ditemukan dalam penelitian ini menyatakan bahwa pemerintah desa yang mempunyai tingkat akuntabilitas keuangan dan keuangan yang tinggi tingkat transparansi yang baik cenderung memiliki kinerja yang lebih baik dalam mengelola keuangan desa. Berikutnya penelitian dapat diperkaya dengan melibatkan analisis kualitatif dan melibatkan sampel responden yang lebih luas. UNPERBA 2024-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/301 10.54199/pjeb.v4i1.301 Perwira Journal of Economics & Business; Vol. 4 No. 1 (2024); 109-117 Perwira Journal of Economics & Business; Vol 4 No 1 (2024); 109-117 2775-572X 10.54199/.v4i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/301/203 Copyright (c) 2024 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/302 2025-05-05T10:56:18Z pjeb:ART driver

ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PT WIJAYA CAHAYA TIMBER TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Joko Sari, Cita Akhmalia Priyadi, Joko Sari, Cita Akhmalia Purwantini, Heni financial statements profitability ratio pt wijaya cahaya timber tbk This research aims to determine the financial performance of PT. Wijaya Cahaya Timber Tbk in terms of profitability ratios for the period 2021 - 2022. The type of research used in this research is quantitative. Profitability ratios are used to see how much profit the company gets based on performance that affects financial statement records. There are several types of Profitability ratios that are used as measuring tools, namely Profit Margin on Sales, Return on Investment / ROI (Return on Investment), Return on Equity / ROE (Return on Equity for total asset turnover), Earning Per Share of Common Stock (Earnings Per Common Share). Based on the calculation results Profitability ratio at PT. Wijaya Cahaya Timber Tbk shows that there has been a decrease in all types of ratios from 2021 to 2022, the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. In this case it is necessary to improve the company's operations in order to improve the company's performance and financial condition which is much better. Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT. Wijaya Cahaya Timber Tbk yang ditinjau dari rasio profitabilitas periode 2021 - 2022. Jenis penelitian yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif. Rasio Profitabilitas digunakan untuk melihat seberapa besar keuntungan yang diperoleh perusahaan berdasarkan kinerja yang mempengaruhi catatan laporan keuangan. Terdapat beberapa jenis rasio Profitabilitas yang digunakan sebagai alat ukur, yaitu Profit Margin on Sales (Margin Laba atas Penjualan), Return on Investment / ROI (Hasil Pengembalian Investasi), Return on Equity / ROE (Hasil Pengembalian Ekuitas perputaran total aktiva), Earning Per Share of Common Stock (Laba Per Lembar Saham Biasa). Berdasarkan hasil perhitungan rasio Profitabilitas pada PT. WijayaCahaya Timber Tbk menunjukan bahwa terjadi penurunan pada semua jenis rasio pada tahun 2021 ke 2022, hasil yang dicapai juga masih berada dibawah standar industri yangmenunjukan bahwa kinerja perusahaan masih kurang baik dibandingkan dengan industri lain yang sejenis. Dalam hal ini diperlukan perbaikan pada operasional perusahaan agar dapat meningkatkan kinerja dan kondisi keuangan perusahaan yang jauh lebih baik. UNPERBA 2025-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/302 10.54199/pjeb.v5i1.302 Perwira Journal of Economics & Business; Vol. 5 No. 1 (2025); 1-12 Perwira Journal of Economics & Business; Vol 5 No 1 (2025); 1-12 2775-572X 10.54199/pjeb.v5i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/302/291 Copyright (c) 2025 Joko, Cita Akhmalia Sari, Heni Purwantini https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/325 2024-08-10T01:58:47Z pjeb:ART driver

PENTINGNYA WORK ENGAGEMENT, WORK-STUDY CONFLICT DAN WORK-LIFE BALANCE : BAGI KARYAWAN YANG KULIAH SAMBIL KERJA PENTINGNYA WORK ENGAGEMENT, WORK-STUDY CONFLICT DAN WORK-LIFE BALANCE : BAGI KARYAWAN YANG KULIAH SAMBIL KERJA Barkhowa, Mokhammad Khukaim Barkhowa Auliya, Dina Barkhowa, Mokhammad Khukaim Barkhowa Auliya, Dina work study conflict, work life balance, work engagement Universities that offer courses to employees generally hold them outside of working hours, such as evening courses or weekend courses. Human resources are one of the key factors that companies focus on to meet job needs. The aim of this study seeks to examine the influence of work-study conflict and work-life balance on the work engagement of those studying while working in Salatiga City. This research was conducted on employees who study while working, the population of which is unknown. For a population whose size is unknown, the sample is a total of 16 indicators multiplied by 6, so the sample is 96 respondents. This type of research is quantitative with the data source being primary data and data collection using a questionnaire. The sampling technique uses simple random sampling. In hypothesis testing using multiple regression analysis, so that the resulting analytical model is declared good, it is necessary to test the validity, reliability, goodness of the model and classic assumption tests. The research results show that work study conflict has a negative and significant effect on work engagement, work life balance has a positive and significant effect on work engagement Universitas yang menawarkan kursus untuk  karyawan umumnya menyelenggarakannya di luar jam kerja, seperti kursus malam atau kursus akhir pekan. Sumber daya manusia merupakan salah satu faktor kunci yang menjadi fokus perusahaan untuk memenuhi kebutuhan pekerjaan. Tujuan kajian ini berusaha mengkaji bagaimana pengaruh work-study conflict dan work-life balance terhadap work engagement yang melakukan kuliah sambil kerja di Kota Salatiga. Penelitian ini dilakukan di karyawan yang melakukan kuliah sambil kerja yang jumlah populasinya tidak diketahui. Untuk populasi yang tidak diketahui besarnya maka sampel adalah total 16 Indikator dikalikan 6 maka sampel 96 responden. Jenis penelitian merupakan kuantitatif dengan sumber data merupakan data primer dan pengumpulan data menggunakan kuesioner. Teknik pengambilan sampel menggunakan simple random sampling. Dalam pengujian hipotesis menggunakan analisis regresi berganda agar model analisis yang dihasilkan dinyatakan baik perlu melalui pengujian uji validitas, reliabilitas, kebaikan model dan uji asumsi klasik. Hasil penelitian bahwa work study conflict berpengaruh negatif dan signifikan terhadap work engagement, work life balance berpengaruh positif dan signifikan terhadap work engagement UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/325 10.54199/pjeb.v4i2.325 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 167-184 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 167-184 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/325/266 Copyright (c) 2024 Mokhammad Khukaim Barkhowa Barkhowa, Dina Auliya https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/326 2024-06-04T04:37:20Z pjeb:ART driver

PROFITABLITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN Profitablitas dan Likuiditas terhadap Nilai Perusahaan melalui Kebijakan Dividen Solihah Ghonimah Zumroatun Ainiyah Maharani, Destin Alfianika Ghonimah Zumroatun Ainiyah Maharani, Destin Alfianika profitability liquidity firm value dividend policy This aim of this study was to determine the effect of profitability and liquidity on company value through dividend policy. The objects examined in this study is company listed on the Jakarta Islamic Index for the period 2014-2018.This type of research is quantitative research. The data used in this research is secondary data. The population in this study is company listed on the Jakarta Islamic Index during 2014-2018..The results showed that partially profitability and liquidity had a positive and significant effect on firm value. Profitability has a positive and significant effect on dividend policy. Liquidity has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. Dividend policy cannot mediate the relationship between profitability and firm value. Dividend policies can mediate the relationship between liquidity and firm value. This aim of this study was to determine the effect of profitability and liquidity on company value through dividend policy. The objects examined in this study is company listed on the Jakarta Islamic Index for the period 2014-2018.This type of research is quantitative research. The data used in this research is secondary data. The population in this study is company listed on the Jakarta Islamic Index during 2014-2018..The results showed that partially profitability and liquidity had a positive and significant effect on firm value. Profitability has a positive and significant effect on dividend policy. Liquidity has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. Dividend policy cannot mediate the relationship between profitability and firm value. Dividend policies can mediate the relationship between liquidity and firm value. UNPERBA 2023-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/326 10.54199/pjeb.v3i01.326 Perwira Journal of Economics & Business; Vol. 3 No. 01 (2023); 103-121 Perwira Journal of Economics & Business; Vol 3 No 01 (2023); 103-121 2775-572X 10.54199/pjeb.v3i01 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/326/206 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/333 2024-08-10T01:58:47Z pjeb:ART driver

PENGUKURAN KINERJA KEUANGAN MENGGUNAKAN ANALISIS RASIO AKTIVITAS PADA PT WAHANA SEMESTA BANYUMAS PENGUKURAN KINERJA KEUANGAN MENGGUNAKAN ANALISIS RASIO AKTIVITAS PADA PT WAHANA SEMESTA BANYUMAS Anggar, Anastasia Tyas, Karunia Zuraidaning Sepriati Anggar, Anastasia Tyas, Karunia Zuraidaning Sepriati activity ratio, financial performance, financial reports Financial performance is one of the most important things in a company-related business world, both internally and externally. In assessing the performance of a company, financial reports are one of the keys. From this element of financial statements, company management can carry out a financial ratio analysis. One of the ratios used in conducting the analysis is the activity ratio. The activity ratio is used to measure the efficiency level of the utilization of the company's resources or to assess the company's ability to carry out its activities Based on the results of the calculation of the activity ratio at PT. Wahana Semesta Banyumas shows that there has been an increase in several types of ratios from 2021 to 2022, but the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. This needs to be the vigilance of the company to continuously improve performance and have high competitiveness.   ABSTRAK Kinerja keuangan merupakan salah satu hal terpenting dalam sebuah dunia usaha terkait perusahaan, baik bagi internal maupun eksternal. Dalam melakukan penilaian tentang kinerja suatu perusahaan maka, laporan keuangan menjadi salah satu kunci dari unsur laporan keuangan inilah, manajemen perusahaan dapat melakukan suatu analisis rasio keuangan. Salah satu rasio yang digunakan dalam melakukan analisis adalah rasio aktivitas. Rasio aktivitas digunakan untuk mengukur tingkat efisiensi atas pemanfaatan sumber daya yang dimiliki perusahaan atau untuk menilai kemampuan perusahaan dalam menjalankan aktivitasnya Berdasarkan hasil perhitungan rasio aktivitas pada PT. Wahana Semesta Banyumas menunjukan bahwa terjadi peningkatan pada beberapa jenis rasio pada tahun 2021 ke 2022, namun hasil yang dicapai masih berada dibawah standar industri yang menunjukan bahwa kinerja perusahaan masih kurang baik dibandingkan dengan industri lain yang sejenis. Hal ini perlu menjadi kewaspadaan perusahaan untuk senantiasa meningkatkan kinerja dan memiliki daya saing yang tinggi. Kata Kunci: Kinerja keuangan, Rasio Aktivitas, Laporan Keuangan UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/333 10.54199/pjeb.v4i2.333 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 185-193 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 185-193 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/333/267 Copyright (c) 2024 Anastasia Anggar, Karunia Zuraidaning Tyas, Sepriati https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/336 2024-08-10T01:58:47Z pjeb:ART driver

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI GREEN ACCOUNTING DAN KARAKTERISTIK PERUSAHAAN Fadlilah, Kharisma Mutmainah, Ina Green Accounting Leverage Liquidity Profitability Company Size Corporate Social Responsibility. Corporate Social Responsibility has an important role because it meets regulations, laws & regulations; as a corporate social investment to get a positive image; part of the company's business strategy; part of the company's risk management to reduce and avoid social conflicts. Corporate Social Responsibility in this case shows its concern for the sustainability of development but remains balanced in the economy and environment. This will give the public confidence in the company. This research includes a type of causality research with quantitative methods. The population of this study is companies listed in the Jakarta Islamic Index for the 2017-2022 period. The sample in the study was the annual report of companies listed in the Jakarta Islamic Index for the 2017-2022 period. The results of this study show that green accounting, liquidity, profitability and company size do not affect corporate social responsibility, while leverage has a positive effect on corporate social responsibility. Simultaneously, the variables of green accounting, leverage, liquidity, profitability and company size affect corporate social responsibility UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/336 10.54199/pjeb.v4i2.336 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 194-209 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 194-209 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/336/268 Copyright (c) 2024 Kharisma Fadlilah, Ina Mutmainah https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/339 2024-06-26T10:40:24Z pjeb:ART driver

PENGARUH DISKON DAN NIAT BELI TERHADAP KEPUTUSAN PEMBELIAN DI MARKETPLACE SHOPEE PADA MAHASISWA STIE TAMANSISWA BANJARNEGARA Frina Annur, Yulia Lustono, Lustono Maesaroh, Siti discount purchase intention purchase decision Shopee is one of the largest marketplaces in Indonesia. Various facilities are offered from this marketplace. Ranging from electronic goods, fashion to daily necessities are also available. The problem in this research is the increase in purchasing decisions at major Shopee events that offer big discounts.  The purpose of this study was to determine the effect of discounts and purchase intentions partially and simultaneously on purchasing decisions in the Shopee marketplace for STIE Tamansiswa Banjarnegara students.  This research uses quantitative methods. Data collection techniques by distributing questionnaires and research samples as many as 87 people. The analytical tools used are instrument test and classical assumption test.  The data analysis technique used is multiple linear regression, t test, F test, and coefficient of determination test R square with the help of SPSS program. The results of this study indicate that partially discount (X1) has a significant positive effect on purchasing decisions and purchase intention (X2) has a significant positive effect on purchasing decisions. Then simultaneously discount and purchase intention have a significant positive effect on purchasing decisions.  The value of the coefficient of determination R square is 57.9 percent of the purchasing decision variables influenced by the discount variable and purchase intention. While the remaining 42.1 percent is influenced by other variables not examined in this study. The conclusion in this study is that the higher the discount rate and purchase intention, the higher the purchasing decisions made by consumers.   UNPERBA 2023-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/vnd.openxmlformats-officedocument.wordprocessingml.document https://ejournal.unperba.ac.id/index.php/pjeb/article/view/339 10.54199/pjeb.v3i2.339 Perwira Journal of Economics & Business; Vol. 3 No. 2 (2023); 106-125 Perwira Journal of Economics & Business; Vol 3 No 2 (2023); 106-125 2775-572X 10.54199/pjeb.v3i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/339/218 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/341 2025-05-05T10:56:18Z pjeb:ART driver

PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PRODUKSI PT HASTA PUSAKA SENTOSA PURBALINGGA PENGARUH MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PRODUKSI PT HASTA PUSAKA SENTOSA PURBALINGGA Barima, Hima Barima, Hima Puspitawati, Endah Supriatin, Dyah Human resources are the most important asset of the company, therefore to improve the efficiency and productivity of the company, the company has the responsibility to improve the quality of productivity of its human resources. Work motivation and work discipline is one of the solutions to improve HR productivity. Work productivity can be influenced by internal and external factors, so leaders who are able to motivate are needed. This study aims to determine the effect of work motivation and work discipline on the work productivity of production workers in PT Hasta Pusaka Sentosa Purbalingga. The sampling technique in this study used simple random sampling technique, namely random sampling technique in the population and the research sample using the Slovin formula so that the research sample became 77 people. The results of the study partially show that work motivation has no effect on employee productivity, while partially show that work discipline affects employee productivity. While simultaneously work motivation and work discipline affect employee productivity. The implications of the previous research motivation has a positive and significant effect while work motivation also has a positive and significant effect. Human resources are the company's main asset, due to increase efficiency and productivity of the company, the Company has a responsibility to improve the quality of the productivity of its Human Resources. Work Motivation and Work Discipline is a solution to increase HR productivity. Work productivity can be influenced by internal and external factors so that it requires a leader to be able to provide motivation. This study aims to determine the effect of work motivation and work discipline on the work productivity of production employees at PT Hasta Pusaka Sentosa Purbalingga. The sampling technique in this study used the simple random sampling technique, which is a random sampling technique in the population and the research sample used the Slovin formula so that the research sample was to 77 people. The results of the study partially show that work motivation has no effect on employee productivity while partially showing work discipline has an effect on employee productivity. Meanwhile, simultaneously Work motivation and work discipline affect the work productivity of employees UNPERBA 2025-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/341 10.54199/pjeb.v5i1.341 Perwira Journal of Economics & Business; Vol. 5 No. 1 (2025); 129-141 Perwira Journal of Economics & Business; Vol 5 No 1 (2025); 129-141 2775-572X 10.54199/pjeb.v5i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/341/299 Copyright (c) 2025 Hima Barima, Endah Puspitawati, Dyah Supriatin https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/346 2024-08-10T01:58:47Z pjeb:ART driver

PENGARUH TAX AVOIDANCE, UKURAN PERUSAHAAN, DEBT EQUITY RATIO, DAN UMUR PERUSAHAAN TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR Gresya, Hanny Arofah, Anastasia Anggarkusuma Khusnia, Aulia Nisa Anggar, Anastasia tax avoidance cost of debt company size debt to equity ratio company age Tax Avoidance is an activity to minimize tax financing by companies. Although legally this activity is legal, this is contrary to the government's efforts to increase state tax revenues. One of the tax avoidance practices that can be carried out by companies is to conduct external financing through debt costs. The cost of debt is the rate of return arising from the company's debt transactions to external parties. Factors that are suspected of influencing the cost of debt other than tax avoidance include company size, debt equity ratio, and company age. This research tries to explore the relationship between these factors and the cost of debt in manufacturing companies in the food and beverage sector in 2018–2021. Data from this study used secondary data obtained from the Indonesia Stock Exchange for the period 2018 – 2021. The total sample used in this study was 60 samples. Sampling using purposive sampling technique. Data analysis used multiple linear regression analysis using the SPSS 23 program. The results showed that the variables Tax Avoidance, Company Size and Debt to Equity Ratio had no effect on debt costs, while company age had a positive and significant effect on Cost of Debt in listed manufacturing companies on the Indonesian Stock Exchange. UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/346 10.54199/pjeb.v4i2.346 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 210-221 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 210-221 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/346/269 Copyright (c) 2024 Hanny Gresya, Anastasia Anggarkusuma Arofah, Aulia Nisa Khusnia https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/347 2024-06-05T14:27:50Z pjeb:ART driver

ANALISIS FAKTOR-FAKTOR YANG MENENTUKAN KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2021 Marsana, Marsana Karyawati, Danik Sunarya, Sunarya Company Performance Current Ratio Indonesia Stock Exchange This research aims to investigate the influence of the Current Ratio (CR) on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies listed on the IDX for the period 2016-2021. The data used in this research were obtained from the Indonesia Stock Exchange office, located at Jalan P. Mangkubumi Number 111, Cokrodiningratan, Jetis, Yogyakarta City, along with supporting websites such as www.idx.co.id and finance.yahoo.com. The research was conducted from January 2022 until completion. The analysis results indicate that the CR variable has a probability rounded to 0.05 and a regression coefficient of 0.007062. The CR variable influences the 5% significance level, with a probability value of CR being 0.05, which is equal to 0.05. This indicates that the CR variable individually has a significant influence on the performance of manufacturing companies listed on the IDX. The regression coefficient value indicates that CR has a positive effect on company performance. This means that an increase of 1% in CR will lead to a 0.007% increase in the performance of manufacturing companies listed on the IDX. UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/347 10.54199/pjeb.v2i2.347 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 42-55 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 42-55 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/347/219 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/348 2024-06-11T13:31:14Z pjeb:ART driver

PENGARUH KEKUATAN MONITORING, MODAL, NPL DAN ASET TERHADAP MARGIN LABA PADA BPR KARESIDENAN PEKALONGAN Supriyatun, Supriyatun Kusumawardhani, Eny Karyawati, Danik Sumawan, Sumawan Monitoring Strength Capital Non Performing Loans Assets NIM This research aims to identify the influence of monitoring strength, capital, non-performing loans (NPL), and assets on net interest margin (NIM) in people's credit banks (BPR) in the Pekalongan area. The data analysis method used is multiple linear regression using secondary data obtained from the financial reports of BPRs and related institutions. The data used in this research uses secondary data from Conventional Rural Banks (BPR), which operates in the former Pekalongan Residency, Central Java for the 2018-2020 period, from Rural Bank Publication Financial Reports (LKP) which consist of balance sheets, Profit and Loss reports, administrative accounts and other information which is an integral part of the Published Financial Report, obtained from the Bank Indonesia directory www.bi.go.id. The research results show that monitoring strength, capital, and assets have a significant influence on NIM, while NPL does not have a significant influence. The implication of this research is the importance of managing monitoring power, capital, and assets effectively to increase NIM and the financial health of BPRs in the Pekalongan Resident area. It is hoped that this research can contribute to the understanding of the factors that influence BPR financial performance and become a consideration for related parties in making decisions regarding business strategy and banking policy. UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/348 10.54199/pjeb.v2i2.348 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 87-96 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 87-96 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/348/221 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/354 2024-06-26T10:47:19Z pjeb:ART driver

FAKTOR – FAKTOR YANG MEMPENGARUHI PERTUMBUHAN EKONOMI MELALUI BELANJA MODAL Muhariyanto Rudianti, Walid Ghonimah Zumroatun Ainiyah Ghonimah Zumroatun Ainiyah An issue that is often heard among the public in APBD management is allocating capital expenditure as an effort to increase economic growth. This research aims to examine the influence of Regional Original Income, General Allocation Funds, Special Allocation Funds on economic growth through Capital Expenditures in district/city governments in Central Java province in 2015-2019. The research data used in this research comes from secondary data. The method in this research uses a quantitative method with a saturated sample, meaning that the entire population is sampled. The population used is all districts/cities in Central Java province. The data analysis technique used is path analysis using SPSS as a statistical test tool. The research results prove that Regional Original Income directly has a significant effect on Economic Growth, while General Allocation Funds and Special Allocation Funds directly have an insignificant effect on economic growth. Capital expenditures have no direct effect on economic growth. Regional Original Income, General Allocation Funds and Special Allocation Funds have a significant effect on Capital Expenditures. Regional Original Income, General Allocation Funds and Special Allocation Funds have no effect on Economic Growth through the intervening variable Capital Expenditure. The implication of this research is that there are differences in the results of previous research and adding the capital expenditure variable as an intervening variable. An issue that is often heard among the public in APBD management is allocating capital expenditure as an effort to increase economic growth. This research aims to examine the influence of Regional Original Income, General Allocation Funds, Special Allocation Funds on economic growth through Capital Expenditures in district/city governments in Central Java province in 2015-2019. The research data used in this research comes from secondary data. The method in this research uses a quantitative method with a saturated sample, meaning that the entire population is sampled. The population used is all districts/cities in Central Java province. The data analysis technique used is path analysis using SPSS as a statistical test tool. The research results prove that Regional Original Income directly has a significant effect on Economic Growth, while General Allocation Funds and Special Allocation Funds directly have an insignificant effect on economic growth. Capital expenditures have no direct effect on economic growth. Regional Original Income, General Allocation Funds and Special Allocation Funds have a significant effect on Capital Expenditures. Regional Original Income, General Allocation Funds and Special Allocation Funds have no effect on Economic Growth through the intervening variable Capital Expenditure. The implication of this research is that there are differences in the results of previous research and adding the capital expenditure variable as an intervening variable. UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/354 10.54199/pjeb.v2i1.354 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 56-76 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 56-76 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/354/220 Copyright (c) 2023 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/355 2024-06-18T10:39:22Z pjeb:ART driver

STRATEGI PEMASARAN TERHADAP K-STREET BYUNDONG DALAM MENGHADAPI PASAR DI ERA PANDEMI COVID-19 DI KOTA PURBALINGGA Yeristha Asrillia, Auriel Yeristha Asrillia, Auriel Rohmah, Fitri Nur Mawarni, Mita Prasetyani, Oki Dwi MSMEs are trading businesses managed by individuals who have economic businesses with criteria that have been applied by law. Even in terms of management, it still has a close relationship with the community's economy. However, around the beginning of March 2020, Indonesia was hit by an outbreak of a disease called Covid-19 (Corona Virus). Corona virus is a contagious disease. The global Covid-19 pandemic certainly has an impact on various sectors, especially in the economic sector. This study aims to examine the strategy of K-Street ByungDong in dealing with the market in the era of the Covid-19 pandemic and find out the efforts made by K-Street ByungDong in overcoming marketing constraints during the Covid-19 pandemic. The research method used in this study is a descriptive qualitative method. In this study, the object of research is the strategy of K-Street ByungDong in dealing with the market in the era of the Covid-19 pandemic. Data analysis methods used are interviews and documentation. Based on the results of the study, it shows that digital marketing is effectively carried out as a marketing strategy in dealing with the market in the era of the covid-19 pandemic UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/355 10.54199/pjeb.v2i2.355 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 77-86 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 77-86 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/355/222 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/356 2024-06-14T14:05:20Z pjeb:ART driver

PENGARUH PENJUALAN DAN HARGA POKOK PENJUALAN TERHADAP LABA BERSIH Priyadi, Joko Priyadi, Joko Michael Wardana, Aditya Wisnu sales, COGS, net income This study aims to determine, explain, and analyze the effect of Sales and Cost of Goods Sold on Net Profit in manufacturing companies in the basic and chemical industrial sectors of the wood and processing sub-sectors listed on the Indonesia Stock Exchange in 2018-2020. The number of samples taken is 4 (four) wood and processing sub-sector companies from 5 populations of wood and processing companies that have published complete annual financial reports during the study period. The sampling technique used is purposive sampling. The research method used in this study is a quantitative verification method. Based on the results of the research data analysis, the results obtained where; sales have a significant positive effect on net income. and Cost of Goods Sold in the partial test has a positive effect on net income, in the simultaneous or concurrent test, Sales and COGS are known to have a significant effect on net income. UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/356 10.54199/pjeb.v2i2.356 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 97-104 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 97-104 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/356/234 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/359 2024-08-10T01:58:47Z pjeb:ART driver

PENGARUH DEMOKRASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA PENGARUH DEMOKRASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Mryn, Maryani Mryn, Maryani Imahda Khoiri Furqon economy democracy economic growth This study aims to determine the influence of democracy on economic growth in Indonesia within three years, namely 2020-2022. This study uses a quantitative approach with secondary data taken from the website of the Badan Pusat Statistik (BPS) Indonesia with democratic variables represented with data on aspects of civil liberties, aspects of political rights and aspects of democratic institutions as independent variables and economic growth as the following variables. The result of this study is that democracy simultaneously has a significant effect on economic growth in Indonesia, but the strength of influence is very weak at 11,89%. Partially, aspects of civil liberties have a significant effect on economic growth, but aspects of political rights and aspects of democratic institutions do not have a significant effect on economic growth in Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh demokrasi terhadap pertumbuhan ekonomi di Indonesia dalam kurun waktu tiga tahun, yaitu 2020-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diambil dari website Badan Pusat Statistik (BPS) Indonesia dengan variabel demokrasi yang diwakili dengan data aspek kebebasan sipil, aspek hak politik dan aspek lembaga demokrasi sebagai variabel independen dan pertumbuhan ekonomi sebagai variabel sebagai berikut. Hasil penelitian ini adalah demokrasi secara serentak berpengaruh signifikan terhadap pertumbuhan ekonomi di Indonesia, namun kekuatan pengaruhnya sangat lemah yaitu 11,89%. Sebagian, aspek kebebasan sipil berpengaruh signifikan terhadap pertumbuhan ekonomi, namun aspek hak politik dan aspek lembaga demokrasi tidak berpengaruh signifikan terhadap pertumbuhan ekonomi di Indonesia. UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/359 10.54199/pjeb.v4i2.359 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 222-229 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 222-229 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/359/270 Copyright (c) 2024 Maryani Mryn, Imahda Khoiri Furqon https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/360 2024-08-10T01:58:47Z pjeb:ART driver

PENGARUH JUMLAH PENDUDUK, PENDIDIKAN, DAN PENGANGGURAN PADA JUMLAH PENDUDUK MISKIN DI JAWA TENGAH Pengaruh Jumlah Penduduk, Pendidikan, dan Pengangguran Pada Jumlah Penduduk Miskin Di Jawa Tengah Husna, Arinal Husna, Arinal population education unemployment number of poor people This study aims to examine the effect of population, education, and unemployment on the number of poor people in Central Java in 2021. the sample applied is data on population, education, unemployment, and the number of poor people in all regencies/cities in Central Java Province in 2021. This research uses a quantitative approach. The research was taken from secondary data belonging to the Central Bureau of Statistics. The results of this study state that population has a positive and significant effect, the higher the population, the higher the number of poor people, and vice versa. Meanwhile, education has a significant negative effect. Unemployment has a negative and insignificant effect, the high and low unemployment does not affect the number of poor people. The results also show that population, education, and unemployment simultaneously affect the number of poor people in Central Java in 2021. The implications of this study suggest that policymakers should focus on improving educational access and quality to reduce poverty effectively. Furthermore, effective population control policies are necessary to manage the positive correlation between population growth and poverty. Future research should include additional variables such as health access, infrastructure, and comprehensive longitudinal data to provide a more detailed understanding of poverty dynamics. This study aims to examine the effect of population, education, and unemployment on the number of poor people in Central Java in 2021. the sample applied is data on population, education, unemployment, and the number of poor people in all regencies/cities in Central Java Province in 2021. This research uses a quantitative approach. The research was taken from secondary data belonging to the Central Bureau of Statistics. The results of this study state that population has a positive and significant effect, the higher the population, the higher the number of poor people, and vice versa. Meanwhile, education has a significant negative effect. Unemployment has a negative and insignificant effect, the high and low unemployment does not affect the number of poor people. The results also show that population, education, and unemployment simultaneously affect the number of poor people in Central Java in 2021.  UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/360 10.54199/pjeb.v4i2.360 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 230-245 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 230-245 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/360/271 Copyright (c) 2024 Arinal Husna https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/362 2024-06-29T07:04:08Z pjeb:ART driver

ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGN PADA PT. GUDANG GARAM TBK. PERIODE 2016 – 2020 Fira R, Aldes Syah Musyarofah, Ainun Rahayu, Mundiyani financial reports, financial performance, quick ratio, current ratio, cash ratio This research was conducted to analyze the financial performance of PT. Gudang Garam Tbk in the 2016-2020 period based on liquidity, solvency and profitability ratios. The research approach used is a quantitative approach. This research uses descriptive research. The subjects in this research were PT. Gudang Garam Tbk, while the object of this research is the annual financial report of PT. Gudang Garam Tbk. 2016-2020. The data analysis technique used is to calculate and analyze PT's financial reports. Gudang Garam Tbk in the 2016-2020 period using liquidity, solvency and profitability ratios. The company's financial performance is reviewed from the liquidity ratio as measured by PT's Current Ratio. Gudang Garam Tbk, is declared liquid, however the quick ratio (Quick Ratio) and cash ratio (Cash Ratio) are declared illiquid. Then the company's financial performance is reviewed from the solvency ratio as measured by DTAR and DTER, PT. Gudang Garam Tbk, was declared completely solvable. Meanwhile, if the company's financial performance is viewed from the perspective of profitability ratios as measured by ROA and ROE, PT. Gudang Garam Tbk, declared overall profit. This research is expected to provide data, information, references and an overview of the analysis of company financial performance in terms of liquidity ratios, solvency ratios and profitability at PT. Gudang Garm Tbk. UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/362 10.54199/pjeb.v2i2.362 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 119-133 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 119-133 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/362/236 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/366 2024-06-18T08:20:19Z pjeb:ART driver

PENGARUH NIM, DEP, LOANS, SIZE TERHADAP CAR PADA BANK UMUM DI BURSA EFEK INDONESIA Karyawati, Danik Marsana, Marsana Sunarya, Sunarya Sumawan, Sumawan NIM DEP LOANS SIZE CAR This research aims to analyze the influence of Net Interest Margin (NIM), Deposit Equity Ratio (DEP), Loans to Assets Ratio (LOANS), and bank size (SIZE) on the Capital Adequacy Ratio (CAR) in commercial banks listed on the Stock Exchange Indonesia (IDX). The data used is for 4 years, namely 2014, 2015, 2016, and 2017 with a total of 28 banking companies, using the pooled data method to obtain 112 data. The panel regression analysis method is used to test the relationship between these variables. The research results show that NIM has a significant positive influence on CAR, indicating that banks with higher net interest margins tend to have higher capital adequacy ratios. In addition, DEP and LOANS have an insignificant negative effect on CAR, indicating that banks with a higher deposit to equity ratio tend to have a lower CAR. The higher the LOA, the lower the CAR level. However, SIZE does not have a significant influence on CAR in this context. These findings provide important insights for bank management and regulators in understanding the factors that influence bank capital adequacy levels and designing appropriate policies to ensure financial system stability UNPERBA 2022-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/366 10.54199/pjeb.v2i2.366 Perwira Journal of Economics & Business; Vol. 2 No. 2 (2022); 105-118 Perwira Journal of Economics & Business; Vol 2 No 2 (2022); 105-118 2775-572X 10.54199/pjeb.v2i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/366/235 Copyright (c) 2022 Universitas Perwira Purbalingga https://creativecommons.org/licenses/by-nc-sa/4.0

oai:ojs.pkp.sfu.ca:article/407 2025-05-05T10:56:18Z pjeb:ART driver

PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), INTELLECTUAL CAPITAL, DAN SALES GROWTH TERHADAP KINERJA KEUANGAN Deliyanti, Tria Hadiwibowo, Imam Azis, Mohammad Taufik Hadiwibowo, Imam ESG Intellectual capital Return on assets sales growth stakeholder This research aims to examine the effect of Environmental Social Governance (ESG), Intellectual Capital (IC), and Sales Growth on the financial performance of non-financial companies listed on the IDX ESG Leaders in 2020-2023. The research method uses a quantitative approach with secondary data from annual financial reports and sustainability, and uses purposive sampling with a sample of 15 companies. Data analysis techniques include normality, multicollinearity, heteroscedasticity, and panel data regression tests with chow and hausman tests. The results showed that ESG has no significant effect on financial performance, while IC has a significant positive effect, and Sales Growth has no significant effect. The implication of this study is that companies need to focus on managing Intellectual Capital to improve financial performance, while ESG implementation and sales growth require a more mature strategy to have a positive impact on financial performance. This indicates that while ESG practices are important for long-term sustainability, and sales growth is an indicator of business expansion, their influence on financial performance can vary and is not always significant without proper management. UNPERBA 2025-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/407 10.54199/pjeb.v5i1.407 Perwira Journal of Economics & Business; Vol. 5 No. 1 (2025); 13-32 Perwira Journal of Economics & Business; Vol 5 No 1 (2025); 13-32 2775-572X 10.54199/pjeb.v5i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/407/292 Copyright (c) 2025 Tria Deliyanti, Imam Hadiwibowo, Mohammad Taufik Azis https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/414 2024-08-10T01:58:47Z pjeb:ART driver

PENGARUH DIGITAL LEADERSHIP DAN WORK ENGAGEMENT PADA INNOVATION WORK BEHAVIOUR PADA GEN Z JAWA TENGAH Chandra Sari, Kartika Dwi Jaya, Yadi Fakhruzein Terang Salsabela, Riska nadiya Chandra Sari, Kartika Dwi Jaya, Yadi Fakhruzein Terang Salsabela, Riska Nadiya digital leadership work engagement innovative work behavior generation z Jawa Tengah This study aims to asses the relationship between Innovation Work Behavior with Digital Leadership and Work Engagement. The method to select the responden using purposive sampling, and it was conducted on 80 people Gen Z in Jawa Tengah. Further, the study using SEM-PLS with WrapPLS ver 7.0. The result support that Digital Leadership has a positif significant relationship with Innovative Work Behavior and Work Engagement. But, the findings found that the work engagement gen Z in Jawa Tengah didn’t affected Innovative Work Behavior. Gen Z in Indonesia has a realistic trait to face the work life, and the gen Z generally have a low rate of work engagement, but they have an innovative character. It is indicated that gen Z in Jawa Tengah probably didn’t need engage with the work to show innovative behaviour in organization UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/414 10.54199/pjeb.v4i2.414 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 246-259 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 246-259 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/414/272 Copyright (c) 2024 Kartika Dwi Chandra Sari, Yadi Fakhruzein Terang Jaya, Riska nadiya Salsabela https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/421 2024-08-15T14:57:57Z pjeb:ART driver

ANALISIS MANAJEMEN RISIKO PADA HOME INDUSTRI UD. SAFNUR DESA LENGKONG KECAMATAN RAKIT KABUPATEN BANJARNEGARA Solekan, Muhamad Pujiyanto, Muhammad Aris Sarno Kinding, Dwi Putriana Nuramanah muhamad home industry, risk management, risk matrix, SWOT. UD. Safnur, a home industry in Banjarnegara Regency, focuses on agro-industry using local soybean products. Effective risk management is essential, especially in uncertain times, as home industries contribute significantly to the local economy. This study aims to identify the risk management process, assess potential risks, and analyze strategies to manage these risks. This study involves preparation, data collection, processing, analysis, and conclusion. The study was conducted in June 2024. The risk management process includes three stages: Risk Identification with SWOT analysis, Risk Assessment using a risk matrix, and Risk Response Plan Development. This study identified three main risk factors: Supply Risk, Operational Risk, and Marketing Risk. In the risk assessment, marketing risk is classified as high (red zone), while supply and operational risks are classified as low (yellow zone). Recommended risk responses include basic digital marketing training, offering promotions and discounts, product diversification, establishing partnerships with cooperatives and raw material suppliers, adopting financial technology, and using continuous band sealers. This study shows that by systematically identifying and assessing risks, and developing appropriate risk response strategies, UD. Safnur can manage the risks it faces effectively, so that it can contribute more significantly to the local economy in Banjarnegara Regency UNPERBA 2024-08-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/421 10.54199/pjeb.v4i2.421 Perwira Journal of Economics & Business; Vol. 4 No. 2 (2024); 260-275 Perwira Journal of Economics & Business; Vol 4 No 2 (2024); 260-275 2775-572X 10.54199/pjeb.v4i2 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/421/280 Copyright (c) 2024 muhamad, Muhammad Aris Pujiyanto, Sarno, Dwi Putriana Nuramanah Kinding https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/427 2025-05-05T10:56:18Z pjeb:ART driver

PENGARUH PENGETAHUAN RANTAI PASOK HALAL DAN SIKAP TERHADAP NIAT BELI MAKANAN HALAL Prasetyo, Djoko Qurniawati, Rina Sari Setyawan, Andri Qurniawati, Rina Sari halal supply chain knowledge attitude intention Recently, the halal concept has gained more attention worldwide. This is due to the increasing demand for halal food products due to the increasing number of global musicians. So far, many Muslims still feel doubtful and not confident that the food sold to the market is truly halal. Knowledge of the halal product supply chain, namely what products and how they are produced, transported and stored, will affect consumer intentions to buy. Attitudes towards halal food are very important in determining consumer behavior towards halal food. This study examines consumer knowledge of the halal supply chain and their attitudes towards the intention to buy halal food. The sample of this study was Muslim students in the cities of Salatiga and Surakarta. The results of this study prove that bringing knowledge of the halal supply chain and attitudes has an effect on the intention to buy halal food Belakangan ini konsep halal semakin mendapat perhatian di seluruh dunia. Hal ini disebabkan karena permintaan produk makanan halal yang meningkat karena pertambahan jumlah umat musilm secara global yang semakin meningkat. Selama ini masih banyak masyarakat Muslim yang merasa ragu dan tidak percaya diri bahwa makanan yang dijual ke pasar memang sudah benar-benar halal. Pengetahuan tentang rantai pasok produk halal, yaitu produk apa dan bagaimana produk tersebut diproduksi, diangkut dan disimpan, akan mempengaruhi niat konsumen untuk membeli. Sikap terhadap makanan halal sangat penting dalam menentukan perilaku konsumen terhadap makanan halal. Penelitian ini menguji pengetahuan konsumen tentang pengetahuan rantai pasok halal dan sikap mereka pada niat beli makanan halal. Sampel dari penelitian ini adalah mahasiswa muslim di Kota Salatiga dan Surakarta. Hasil penelitian ini membuktikan bawa pengatahuan rantai pasok halal dan sikap terbukti berpengaruh terhadap niat beli makanan halal.   UNPERBA 2025-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/427 10.54199/pjeb.v5i1.427 Perwira Journal of Economics & Business; Vol. 5 No. 1 (2025); 33-45 Perwira Journal of Economics & Business; Vol 5 No 1 (2025); 33-45 2775-572X 10.54199/pjeb.v5i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/427/293 Copyright (c) 2025 Djoko Prasetyo, Rina Sari Qurniawati, Andri Setyawan https://creativecommons.org/licenses/by-nc-nd/4.0

oai:ojs.pkp.sfu.ca:article/433 2025-05-05T10:56:18Z pjeb:ART driver

PENGARUH DISIPLIN KERJA, MOTIVASI KERJA DAN LINGKUNGAN KERJA INTERNAL TERHADAP KINERJA PEGAWAI PENGADILAN AGAMA TINGKAT PERTAMA KABUPATEN PURBALINGGA Mahfiroh, Yumrotun Supriatin, Dyah Hasibuan, Reza Rahmadi Mahfiroh, Yumrotun Disiplin kerja Motivasi Kerja Lingkungan Kerja Internal Kinerja Pegawai In 2022 and 2023, the Religious Court of Purbalingga Regency still faced issues related to employee performance. This study aims to analyze the influence of work discipline, work motivation, and the internal work environment on the performance of the employees of the Religious Court of Purbalingga Regency. The type of research used is quantitative. The population of the study consists of 43 employees. The sample used in this study includes the entire population, employing quantitative methods. The results of this study indicate that work discipline has a positive and significant effect on employee performance, work motivation has a positive and significant effect on employee performance, and the internal work environment has a positive and significant effect on employee performance. Furthermore, work discipline, work motivation, and the internal work environment individually affect employee performance. The coefficient of determination is 0.493, meaning that the variables in this study influence 49% of employee performance, while the remaining 51% is influenced by other factors not examined in this study.   Keywords: Work Discipline, Work Motivation, Internal Work Environment UNPERBA 2025-02-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournal.unperba.ac.id/index.php/pjeb/article/view/433 10.54199/pjeb.v5i1.433 Perwira Journal of Economics & Business; Vol. 5 No. 1 (2025); 46-59 Perwira Journal of Economics & Business; Vol 5 No 1 (2025); 46-59 2775-572X 10.54199/pjeb.v5i1 eng https://ejournal.unperba.ac.id/index.php/pjeb/article/view/433/294 Copyright (c) 2025 Yumrotun Mahfiroh, Dyah Supriatin, Reza Rahmadi Hasibuan https://creativecommons.org/licenses/by-nc-nd/4.0 85a0b2f457ebb70c31a8161be8250ece