Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee <div class="row"> <div class="col-md-8"> <p align="justify"><strong>JRBEE: Journal of Research in Business, Economics, and Education</strong><strong> </strong>is an open access, six-annually peer-reviewed international journal published by Kusuma Negara Business School. It provides an avenue to academicians, researchers, managers and others to publish their research work that contributes to the knowledge and theory of business and accounting related disciplines. JRBEE is published six a year </p> </div> </div> Kusuma Negara Business School en-US Journal of Research in Business, Economics, and Education 2686-6056 Capital Structure and Financial Distress: Empirical Study of Companies in the Mining Sector and the Infrastructure, Utilities & Transportation Sector http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/182 <p>This study aims to provide empirical evidence about the effect of capital structure on financial distress in mining sector companies and the infrastructure, utilities and transportation sectors for the 2014-2018 period. The research sample was 37 companies in the mining sector and 44 companies in the infrastructure, utility and transportation sectors which were obtained through purposive sampling method. The data analysis technique uses logistic regression. The results provide evidence of a negative and significant relationship between capital structure and financial distress in the mining sector as well as a positive and significant relationship between capital structure and financial distress in the infrastructure, utility and transportation sectors.</p> Devi Wahyu Utami Heni Hirawati Axel Giovanni Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1370 1380 Analysis of Internal Control in The Process of Granting at Public Administration Bureau Regional Secretariat of East Java Province http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/191 <p>The purpose of this study was to analyze and evaluate the internal control of the process of granting at the East Java Provincial Secretariat's Public Administration Bureau. This research is a qualitative research with an explanatory approach to explore the causes of internal control problems in depth and evaluate them, ask questions, and answer problems so as to find solutions and provide appropriate recommendations. The subject of this research is the Public Administration Bureau of the Regional Secretariat of East Java Province. The object of this research is internal control in the process of granting. Data analysis begins with making preliminary observations regarding the process of budgeting, disbursing, and reporting grant funds as well as an internal control system then organizing and preparing data for analysis by verifying and evaluating data from interviews, observations, and documentation, and comparing the data obtained with theory and make conclusions and suggestions. The results of this study indicate that the Public Administration Bureau of the Regional Secretariat of East Java Province has implemented five components of COSO internal control, namely the control environment, risk assessment, control activities, information and communication, and monitoring activities with 17 control principles in the process of granting and implementing them based on Government Regulation No. 60 of 2008. The internal control system of the Public Administration Bureau of the Regional Secretariat of East Java Province in the process of providing grant funds is in accordance with the theory of internal control according to COSO and Government Regulation No. 60 of 2008. But in practice, there are still obstacles, namely limited human resources (employees), human error, differences in the educational levels of grant recipients, and changes in policies and regulations.</p> Nurul Lathifah Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1361 1375 The Influence of Transformational Leadership and Reward Systems on Employee Performance http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/197 <p>The purpose of this study was to analyze the transformational leadership and reward system to employee performance. The main task of a leader is to empower, motivate the employees in order to optimize their ability to achieve organizational goals. This research was conducted at the Department of Building Supervision and Control of Jakarta in July and August 2014 the total respondents eighty employees collected by simple random sampling technique. To analyze the data collected, the type of data being analyzed researchers used quantitative data. The method of analysis used in this study is multiple regression analysis in which this analysis can be used to look at the relationship and the influence of transformational leadership and reward system on employee performance at the Department of Building Supervision and Control of Jakarta. The results of the study found that transformational leadership and reward systems have a significant effect on employee performance.</p> Zaenal Abidin Fuadi Anis Fuad Salam Heri Sapari Kahpi Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1351 1358 Psychopathology in Entrepreneurship in Medan, North Sumatra http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/200 <p>Entrepreneurs in conducting their business can experience failures that can occur at any time. As a result of the failure of entrepreneurship is very diverse, such as stress, depression, and experiencing mental stress. This research aimed to explain the psychopathological picture of failed entrepreneurs. This research used qualitative research methods and the sampling technique used is purposive sampling technique. Data obtained through interview and observation methods. The reason researchers used this research technique was to find more about psychopathological aspects of failed entrepreneurs. The results showed that entrepreneurship psychopathology has a significant role in determining success and failure in entrepreneurship. Of all the subjects, the sense of distrust is the aspect that has the most significant role.</p> Soemarco Chaiyadi Firda Amelia Khairunnisa Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1396 1408 Testing Factors Affecting the Remaining of Business Results in KPRI Ikhlas Kemenag City of Surakarta http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/184 <p>SHU of cooperative business is usually used as measure of the welfare of members. The greater the net income (SHU) obtained the welfare of the members will come true. There are several factors that influence to improve SHU such business volume, own capital, assets, and the number of members. This research is aimed to examine and analyzed of business volume, own capital total assets, and number of members on Time of Business Result (SHU) KPRI IKHLAS in Office Religion of Surakarta City. Methods of data collection using the entire financial annual report (RAT) on KPRI Ikhlas in 2011-2019. This study using SEM-PLS analysis with WarpPLS version 6.0 to analyzing the data. The results showed that: own capital (X<sub>1</sub>), total assets (X<sub>2</sub>), and number of members (X<sub>4</sub>) has positive and significant effect to SHU. Business volume (X<sub>3</sub>) don’t have significant effect on SHU.</p> <p>&nbsp;</p> Ari Susanti Susanti Widyastuti Kurnia Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1359 1369 E-Learning in Higher Education: Challenges and Solutions http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/192 <p>The Covid 19 pandemic that has hit the world has changed many ways of life. Education is one of the sectors affected by this pandemic. Learning, which has been carried out directly through face-to-face, has switched to online E-Learning to prevent the expansion of the COVID-19 pandemic. Universities face a number of challenges in implementing E-Learning. This study aims to identify the factors that become obstacles in the implementation of E-Learning and strategies that can be applied to overcome the inhibiting factors of E-Learning. These challenges come from the human aspect, technical aspects, financing, E-Learning content. For this reason, universities must prepare strategic steps so that obstacles or challenges do not affect the quality of learning that occurs between lecturers and students.</p> Yuliani Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1321 1329 Effect of Work Motivation and Compensation on Employee Performance at PT.Askrindo (Persero) Cikini Central Jakarta http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/198 <p>This study aims to determine: (1) The effect of motivation on employee performance at PT. Askrindo (Persero) Cikini, Central Jakarta. (2) The Effect of Compensation on Employee Performance at PT. Askrindo (Persero) Cikini Central Jakarta. (3) The Effect of Motivation and Compensation on Employee Performance at PT. Askrindo (Persero) Cikini Central Jakarta. This study uses a quantitative approach. This study collected primary data with a questionnaire. The questionnaire distributed is a list of written statements regarding Motivation and Compensation for Employee Performance at PT. Askrindo (Persero) Cikini Central Jakarta. To analyze the independent variable on the dependent variable, multiple linear regression analysis was performed using the help of a computer program, namely SPSS Statistics. The results showed that there was a positive and partially significant influence on Motivation with Employee Performance Performance at PT. Askrindo (Persero) Cikini Central Jakarta. A simultaneously positive and significant influence on Motivation and Compensation with Employee Performance at PT. Askrindo (Persero) Cikini Central Jakarta.</p> Faif Yusuf Marlina Rahmi Shinta Sonny Fransisco Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1381 1387 The Effect of Training and Compensation on Employee Performance at PT. Kereta Api (Persero) Daop I Jakarta http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/204 Posman WH Hasibuan Swasta Bangun Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1409 1417 The Effect of Entrepreneurial Marketing on Marketing Performance in SMEs http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/177 <p>The purpose of this research is to determine the level of entrepreneurial marketing carried out by SMEs and to contribute to literature and conceptual models on the effect of entrepreneurial marketing on marketing performance. The sample in this study were SMEs in the handicraft sector in Rembang, Central Java. The number of samples studied was 200 samples. The sampling technique used purposive sampling. The sample criteria are MSMEs that have been running a business for at least 3 (three) years. This is because in measuring the dimensions of marketing performance there are several indicators of the level of achievement of marketing performance each year, at least for a minimum of 3 years it can be seen the marketing performance of these SMEs. Data analysis using regression modeling. The results showed that entrepreneurial marketing has an effect and is significant on SMEs marketing performance handicraft sector in Rembang.</p> Aditya Liliyan Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1311 1320 School Principal Leadership Style in Islamic Boarding Schools-Based Junior High School http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/185 <p>This research aims to reveal the school principal leadership style in an Islamic boarding School-based junior high school located in Tulungagung Regency. This study is using a quantitative method with a phenomenological approach. The design used in this study is multicase studies with comparative case studies. The object of research includes Kiai, principals, vice-principals, teachers, and foundation employees, in three schools, there are (1) Sunan Gunung Jati Islamic Junior High school, (2) Jawaahirul Hikmah Junior High school, and (3) Al Azhaar Islamic Junior High School. Obtained research result related to the First Research Focus are as follows, (1) the path and goal of leadership style in Sunan Gunung Jati Islamic Junior High School, (2) the charismatic leadership style in Jawaahirul Hikmah Junior High School, (3) the situational leadership style in Al Azhaar Islamic Junior High School. Second, related to the roots of leadership in terms of religious roots, cultural roots, and social roots. First, the roots of leadership in terms of religious roots come from the letters in the Al-Qur'an and hadiths which explain the characteristics a leader must possess. Second, the root of leadership in terms of the cultural roots of sami'na wa atho'na means that the students always have high obedience to the kiai or ulama who are placed as heirs of the prophet. Third, the roots of leadership in terms of social roots show the fact that the background of the Islamic boarding school-based junior high school, the social background of the community, the highest decision-maker in the Islamic boarding school-based junior high school, the leadership model based on heredity, and the selection of principals based on competence, greatly influence the leadership style applied by each headmaster. This leadership root also influences the achievements of each of the Islamic boarding schools in Tulungagung.</p> <p><em>Keywords: Leadership Style, Leadership Root, Boarding Schools</em></p> Agus Wiyoto Bambang Budi Wiyono Ery Tri Djatmika Rudijanto Achmad Supriyanto Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1330 1345 Perspective of Parents of Online Learning in Pandemic Covid-19 http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/196 <p>This study discusses parental perceptions in online learning that took place during the current Covid-19 pandemic. The method used by the researcher is qualitative research, and the data is taken through a questionnaire through the WhatsApp group and random interviews. So that the results obtained by parents' perceptions of online learning today are the lack of understanding of the material that the teacher provides to explain back to their children.</p> Ida Ayu Hani Erlina Dwi Santoso Sigit Apriyanto Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1346 1350 The Influence of Leadership Style and Motivation on Employee Work Discipline at PT Duta Setia Pratama Cikarang – Bekasi http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/199 <p>The population in this study were all employees of the production division of PT. Duta Setia Pratama. The number of samples was determined using the random sampling technique, which then obtained the results of 53 respondents. Data collection tools used were documentation and questionnaires. The research data analysis method uses instrument test (validity test and reliability test), descriptive analysis of classical assumption test percentage, multiple regression analysis, partial test hypothesis testing (t) and simultaneous test (F), and the coefficient of determination. The results of multiple linear regression analysis show the equation Y = 19.075 + 0.208 X1 + 0.336 X2. Partially the magnitude of the influence of each independent variable on the dependent variable, namely: Leadership Style of 17.7%, and Motivation of 12.4%. Simultaneously, the influence of Leadership Style and Motivation on Work Discipline is 43.8%. This study concludes that there is an effect of Leadership Style and Motivation on Work Discipline simultaneously or partially.</p> Wasilatun Nikmah Henny Armaniah Dessy Suryani Copyright (c) 2021 Journal of Research in Business, Economics, and Education https://creativecommons.org/licenses/by-nc-nd/4.0 2020-12-31 2020-12-31 2 6 1388 1395