Jurnal Bisnis dan Ekonomi https://www.unisbank.ac.id/ojs/index.php/fe3 <p>Jurnal Bisnis dan Ekonomi (JBE) with ISSN number: 1412-3126 (print); 2655-3066 (online) is a continuation of GEMA Stikubank magazine with ISSN Number: 0854-0640. The name of the Jurnal Bisnis dan Ekonomi was adopted from March 2002 with the publication frequency every March and September. This journal presents articles on the results of the latest empirical research and conceptual studies covering Management, Accounting and Development Studies. Each manuscript submitted to JBE will be reviewed by the relevant review partner in a double-blind review.</p> Faculty of Economics and Business, Universitas Stikubank en-US Jurnal Bisnis dan Ekonomi 1412-3126 Promosi dan Mutasi Dalam Perkembangan Karir https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/9042 <p><em>Mutations and promotions are things that often occur in a company environment. Position transfers and promotions are intended to be able to provide encouragement to employees to be able to contribute in the form of good performance expected by the organization and can improve the abilities, skills, skills and knowledge of employees which will later be utilized in fulfilling the career development needs of employees. Job transfer and promotion programs can be carried out in all forms and sizes of organizations including a university. XYZ University has several times conducted transfer and promotion programs. In this study, we will see whether transfers and promotions have an influence on employee career development in XYZ University. The sample taken is employees who have received mutations or promotions with a total of 68 people. From the results of data processing, it is proven that there is an effect of Position Mutation and Job Promotion on the career development of employees in XYZ University.</em></p> Ega Leovani Catharina Clara ##submission.copyrightStatement## 2022-09-03 2022-09-03 29 2 102 115 10.35315/jbe.v29i2.9042 Kompetensi Aparatur Desa, Komitmen Organisasi, Partisipasi Masyarakat Dan Penerapan Sistem Teknologi Informasi Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/9049 <p><em>This research has an impact on the ability of village officials, organizational commitment, community participation, and the use of information technology systems on village government accountability in managing village village funds in all Genangan sub-districts. This survey uses primary data from questionnaires distributed to 15 villages in the Genangoan District, Ponologo Regency. For data analysis, we used multiple regression analysis. Based on the results of the first hypothesis study, there is a positive influence between the capacity of village officials and the accountability of village resource allocation management. The results of testing the second hypothesis have a positive effect on organizational involvement and accountability of village fund allocation. The results of the third research hypothesis indicate that community participation has a positive effect on accountability in the management of village funds. The results of the fourth research hypothesis indicate that there is a positive effect of using IMS on accountability in the management of ADD. Meanwhile, the results of simultaneous hypothesis testing show that the capacity of village officials, organizational commitment, community participation, and the application of information technology systems together affect the accountability of resource allocation management Village.</em><em>”</em></p> Wakhidian Solehatur Rohmah Ardyan Firdausi Mustoffa Nurul Hidayah ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2022-09-05 2022-09-05 29 2 116 126 10.35315/jbe.v29i2.9049 Dinamika Perubahan Perilaku Pembelian Impulsive Konsumen Dimasa Pandemik Covid-19 https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/8864 <p><em>This study aims to determine the dynamics of consumer behavior in relation to unplanned purchases during the Covid-19 pandemic. The study was conducted by testing the concept of impulse buying by using three variables as antecedents. Data were collected using a questionnaire with a sample of 100 respondents who visited and shopped at the Thrift Store in Jogjakarta and were taken using purposive sampling technique. Multiple regression analysis was used to test the results of the study. The results showed that the hedonic shopping motivation, Money availability, and Positive emotion variables were partially or simultaneously proven to be variables that could increase consumers' impulsive buying behavior. While Positive emotion is a variable that has the greatest influence in increasing impulse buying.</em></p> Dewi Noor Susanti Sulis Riptiono ##submission.copyrightStatement## 2022-10-29 2022-10-29 29 2 127 137 10.35315/jbe.v29i2.8864 Konservatisma Akuntansi dan Overconfidence CEO https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/9270 <p><strong><em>Abstract</em></strong></p> <p>CEO yang <em>overconfident</em> lebih bersedia untuk memulai proyek investasi yang memerlukan percobaan, namun cenderung menunda menanggapi berita buruk ketika proyek tidak berjalan sesuai rencana. Konservatisma akuntansi mempercepat pengakuan berita buruk dan penyebarannya kepada dewan komisaris, sehingga CEO akan mengakui masalah lebih awal dan mulai mencari solusi. Penelitian ini bertujuan untuk menguji apakah perusahaan yang dipimpin oleh CEO yang <em>overconfident </em>dan yang mempraktikkan akuntansi konservatif akan menunjukkan kinerja masa depan yang lebih baik terutama ketika perusahaan memiliki keterbatasan keuangan yang tidak ketat. Dengan menggunakan regresi data panel hasil penelitian ini menunjukkan bahwa perusahaan yang dipimpin oleh CEO yang <em>overconfident</em> dan yang mempraktikkan akuntansi konservatif menunjukkan kinerja arus kas yang lebih baik. Lebih lanjut efek positif gabungan dari CEO yang <em>overconfident</em> dan konservatisma akuntansi menurun dalam kondisi keterbatasan keuangan yang ketat.</p> <p>&nbsp;</p> <p>&nbsp;</p> Muhammad Ali Ma'sum Achmad Badjuri Batara Daniel Bagana Mega Dewi Arisani ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-03-25 2023-03-25 29 2 138 147 10.35315/jbe.v29i2.9270 Faktor-Faktor Internal Keuangan sebagai Determinan Nilai Perusahaan https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/9229 <p>The purpose of this study is to analyze the effect of profitability, leverage, liquidity, activity, and investment decisions on firm value. The population of this study is all consumer goods companies listed on the Indonesia Stock Exchange. The technique in determining the sample used a purposive sampling method and obtained as many as 34 companies as research samples. The data in this study were tested using multiple linear regression analysis techniques with ordinary least squares. The findings of this study provide an indication that there is a significant positive effect on firm value from the determinants of profitability, leverage, financial activity, and investment decisions. Meanwhile, the determinant of liquidity has no influence on firm value.</p> Inastasya Shafira Najmudin Najmudin Intan Shaferi ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-03-20 2023-03-20 29 2 148 164 10.35315/jbe.v29i2.9229 Peran Good Corporate Governance dalam Menurunkan Credit Risk pada Bank yang Go Public di Bursa Efek Indonesia https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/9246 <p><em>This study aims to examine and analyze the role of good corporate governance in moderating the influence of the loan to deposit ratio, capital adequacy ratio, inflation and gross domestic product on the reduction of credit risk in banking companies that go public on the Indonesia Stock Exchange. The population in this study are all companies going public on the Indonesian Stock Exchange. The sampling technique used purposive sampling, with the criteria for banking companies going public in 2008-2021, so that 308 observations were obtained. The type of data is panel data which is a combination of cross section data and time series data, so the statistical technique uses E-views software. After passing the classic assumption test and conducting tests to choose the best results, the results show that the loan to deposit ratio has an effect on credit risk, but the capital adequacy ratio, inflation and gross domestic product have no effect on credit risk. In addition, GCG strengthens the influence of the loan to deposit ratio in reducing credit risk, but GCG actually weakens the influence of the capital adequacy ratio in reducing credit risk.</em></p> Dika Zanuar Virgantara Mutamimah Mutamimah ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-03-20 2023-03-20 29 2 165 179 10.35315/jbe.v29i2.9246 Model Digital Kurikulum untuk Program MBKM Menuju Kesiapan Kerja Generasi Z Menghadapi Era Industri 4.0 https://www.unisbank.ac.id/ojs/index.php/fe3/article/view/9113 <p>Penelitian ini bertujuan untuk mengetahui pengaruh program MBKM, kurikulum digital, kesiapan siswa terhadap kesiapan kerja pada siswa generasi Z di Semarang. Metode penelitian ini menggunakan metode campuran. Penelitian ini mengumpulkan data menggunakan angket untuk mahasiswa semester akhir di PTN dan PTS di wilayah Kota Semarang. Populasi dalam penelitian ini adalah mahasiswa semester akhir pada PTN dan PTS di wilayah Kota Semarang, karena wilayah ini memiliki perguruan tinggi terbesar dengan akreditasi yang sangat baik dan prima. PTN dan PTS yang memiliki akreditasi prima dan unggul ada 14 perguruan tinggi. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria PT yang memiliki akreditasi A dan telah menjalankan beberapa program MBKM. Pengumpulan data dilakukan dengan menggunakan kuesioner. Hasil penelitian menunjukkan 1) MBKM berpengaruh terhadap kesiapan kerja melalui kesiapan siswa pada siswa generasi z di Semarang sebagai variabel mediasi, 2) Kurikulum digital berpengaruh terhadap kesiapan kerja pada siswa generasi z di kota Semarang melalui kesiapan sebagai variabel mediasi.</p> Kusni Ingsih Sih Darmi Astuti Fery Riyanto Tito Aditya Perdana ##submission.copyrightStatement## http://creativecommons.org/licenses/by/4.0 2023-03-20 2023-03-20 29 2 180 196 10.35315/jbe.v29i2.9113