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> en-US fahlevi@stie-kusumanegara.ac.id (Mochammad Fahlevi, MM, MA, M.Ud.) admin@stie-kusumanegara.ac.id (Admin STIE Kusuma Negara) Tue, 30 Jun 2020 00:00:00 +0000 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 Effect of Bond Age, Interest Rate and Inflation Level of Bond Results http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/78 <p>Bonds are chosen by investors as investment instruments because they have a fixed return in the form of interest or coupon bonds and yields with a low level of risk. The purpose of this study was to determine the relationship and influence of bond age, interest rates and inflation on bond yields. The methodology used in this study is quantitative research design. The sample of this study is conventional government bonds listed on the IDX in 2018 determined using the purposive sampling method. Data analysis method used in this research is quantitative data analysis to calculate and estimate quantitatively some independent variables on the dependent variable partially or simultaneously. The results in this study indicate that partially the age of bonds does not have a significant effect on government bond yields, partially the interest rate has a significant effect on government bond yields and partially inflation does not have a significant effect on government bond yields. While simultaneously the age of bonds, interest rates and inflation have a significant effect on the yield of government bonds listed on the IDX in 2018.</p> Elsye Fatmawati Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/78 Tue, 30 Jun 2020 00:00:00 +0000 Integrated Reporting Elements Analysis of Mining and Manufacture Companies in Indonesia http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/51 <div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>This research aims to analyze the implementation of integrated reporting elements by mining and manufacture companies in Indonesia. The analysis consists of scoring the number of the Integrated Reporting (IR) element conducted by mining and manufacture companies listed on the Indonesia Stock Exchange. Research data was taken from Companies’ Annual Report, sustainability report and other information published on IDX. This research analyzes the main eight indicator of Integrated Reporting. A purposive sampling method is used in this research to determine the research sample. Analytical technique used in this research is descriptive statistical analysis. Research finding shows that 68.3% of companies have implemented eight IR elements. Among those companies, only ten companies enumerated in Integrated Sustainability Reporting Award. The transformation report policy suggested by OJK in integrating Sustainability Reporting, Corporate Social Responsibility and Annual Report into an Integrated Report motivates manufacture and mining companies to present their performance information corresponding to International Integrated Reporting Framework</p> </div> </div> </div> Gita Astyka Rahmanda, Zuhrotun, Indah Kartika Sandhi Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/51 Tue, 30 Jun 2020 00:00:00 +0000 The Effect Of Working Discipline on Employee Performance in PT Perusahaan Gas Negara Tbk Bekasi Area http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/52 <p>Human Resources (HR) is a unity of energy and an important element that is very influential for the Agency / Company. For the achievement of a goal, it requires human resources that have discipline in order to create a good performance, so that it will accelerate the achievement of optimal goals. The research method used was observation, documentation, questionnaires, and interviews, using a sample technique with a total of 40 respondents. Calculations for analyzing data using SPSS Version 25 Based on the results of the calculation of the Correlation Coefficient Test obtained a result of 0.805 means it has a strong relationship between work discipline and employee performance. Determination Coefficient Test Results produce R Square value of 0.648 or 64.8% means that 64.8% is influenced by work discipline. In the regression equation yields Y = 11.218 + 0.740X. meaning that if the value of X = 0 or without discipline then the employee's performance is 11.218. If X increases by 1 point or every increase in work discipline by 1, it will increase employee performance by 0.740, which means there is a positive influence between work discipline and employee performance.</p> Nyoman Suardhita, Ahmad Rafik, Irwin Sukrisno Sugeng Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/52 Tue, 30 Jun 2020 00:00:00 +0000 The Impact of Application of Fingerprint Absention on Work Discipline in PT Mustika Ratu Tbk Jakarta http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/53 <p>Discipline is very important to achieve company goals. This study aims to determine the effect of fingerprint attendance on employee performance at PT. Mustika Ratu, T.bk Jakarta. The method used is a quantitative analysis method. Data obtained by distributing questionnaires to employees by taking as many as 40 employees. The technique used is the correlation test, the coefficient of determination test, and the regression equation test. Based on the calculation of SPSS, the correlation coefficient results of 0.824 shows that the relationship is very strong between fingerprint attendance and work discipline. Fingerprint attendance affects 68.0% of work discipline, while the remaining 32.0% is affected by other factors not examined in this study. Based on the results of the SPSS obtained the following regression equation Y = 6.910 + 0.821 shows that without absenteeism the performance value of 6.910.</p> Wasilatun Nikmah, Otto Siregar, Henny Armaniah Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/53 Tue, 30 Jun 2020 00:00:00 +0000 The Completion of Filing A Claim Ex Gratia Sharia Life Insurance http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/55 <p>The difference in the process of claim settlement with the standard and Ex Gratia categories is the core of this study, so that researchers can find out the difference in the work procedure for filing a standard claim with the submission of claims with the Ex Gratia category. The research instrument of this research uses documentation, interviews and literature studies with descriptive qualitative research methods by conducting research on the object of PT XYZ sharia life insurance research as well as describing the workflow and process carried out in the settlement of claims of the Ex Gratia category. Conclusions regarding the filing of an Ex Gratia claim are made after the results of the claims analysis are completed with the decision rejected by the claims department. The Ex Gratia claim process is carried out by re-submitting a claim that has been rejected. The decision to file an Ex Gratia appeal will be submitted to management and the results will be forwarded to the Policy Holder. Prevention of filing an Ex Gratia claim early can be done by adjusting the product specifications according to the expectations of policyholders. The frequency of filing claims for the Ex Gratia category is expected to be controlled or can be limited considering the use of funds for settling Ex Gratia claims originating from company funds, because in essence the submission of the claim is rejected because it does not comply with the provisions of the Sharia insurance policy claim.</p> Lukman Anthoni, Yusuf Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/55 Tue, 30 Jun 2020 00:00:00 +0000 The Influence of Investment Decisions and Dividend Policy on Corporate Values http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/56 <p>The phenomenon of car sales has declined based on sales reports because Indonesia is recovering from a weakening Rupiah exchange rate that has continued to depreciate since 2018. In general, the automotive and component business segment recorded a 1% decrease in Net Revenue in 2018, as was the case with Profit The automotive segment net also fell by 14% from Rp. 9.8 trillion in 2018. This research was conducted to find out how much investment decisions and dividend policy on the value of the company in the automotive and component sub manufacturing companies on the Indonesia Stock Exchange. the data collection method uses secondary data in the form of financial statements from the Indonesia Stock Exchange. The data obtained were then processed using the multiple regression method with SPSS software version 23.00. The results showed that investment decisions partially had no effect on firm value. Dividend policy partially has a significant effect on firm value. Simultaneously there is a significant influence of the independent variable Investment Decision and Dividend Policy together on the Firm Value dependent variable.</p> Sukarno Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/56 Tue, 30 Jun 2020 00:00:00 +0000 Influence of Leadership on Employee Motivation in PT. Asuransi Jasa Raharja Putera Jakarta http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/57 <p>Leadership is a way for a leader to influence the behavior of his subordinates, so they are willing to cooperate and work productively to achieve the goals set. A leader requires motivating skills, so that the role of leadership in motivating others or specifically can be realized in the bond of togetherness. Employees with high work motivation will work with passion, discipline, initiative and with an awareness of their obligations to work more effectively and efficiently. This study aims to determine the effect of leadership on employee motivation at PT. Asuransi Jasa Raharja Putera Jakarta. The sample used is Simple Random Sampling, said to be simple because the sampling of members of the population is done randomly without regard to the strata that exist in that population and also uses a Likert scale. The research methods used were observation, interviews, questionnaires, and documentation. Based on the data obtained below is a summary of the calculation results using SPSS 25. The correlation coefficient value 0.837 means that it is very strong and has a relationship between leadership and work motivation, the results of the coefficient of determination of 70.0% and the remaining 30.0%% of other factors , the results of the regression equation Y = 6.117 + 0.841 X, it means that each increase in unit X increases by about 0.841.</p> Jaka Santosa Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/57 Tue, 30 Jun 2020 00:00:00 +0000 The Influence of Training on Employee Performance in PT. Pelni (Persero) Jakarta http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/58 <p>This study aims to determine whether there is an influence between employee training on employee performance at PT. Pelni (Persero) Jakarta. The research method in this study uses descriptive quantitative research methods using primary data. Sampling technique is a saturated sample of 50 people through a questionnaire. Processing data using SPSS 26 statistical applications. In the study obtained a large correlation coefficient of 0.838 shows a very strong relationship between training with employee performance at PT. Pelni (Persero) Jakarta. Based on the determination coefficient (R2) of 0.702, it shows that the training variable (X) affect the performance of employees (Y) by 70.2% and the remaining 29.8% is influenced by other variables. While the regression equation is obtained Y = 7.265 + 0.816X.</p> Faif Yusuf, Marlina Rahmi Shinta, Sonny Fransisco Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/58 Tue, 30 Jun 2020 00:00:00 +0000 The Effect of Good Service to Customer Satisfaction in Lotteria Restaurant of Cibubur Bekasi Branch http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/59 <p>The purpose of this research is to find out whether there is an influence of Excellent Service on customer satisfaction of Lottery Restaurant, Cibubur Branch, Bekasi. The method used in this research is quantitative method. Sampling in this study was taken randomly totaling 100 customers. The method used to collect quantitative data. For the calculation concept there are instrument validity tests, reliability tests, population, samples, Likert scale, correlation coefficients, determination and regression equations. Indicators or questionnaire testing of calculations using SPSS 24 Based on the calculation of the regression equation obtained equation Y = 3,742 + 0,950X, which shows that in the absence of Excellent Service, the result of Customer Satisfaction is 3,742 and if X increases or decreases by 1 or if Prime Service increases or decreases by 1% it will increase or decrease customer satisfaction by 0.950%.</p> Riris Lestiowati, Sudirja, M. Suwandi Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/59 Tue, 30 Jun 2020 00:00:00 +0000 The Influence of Giving Incentives to Employee Performance in PT. Adira Dinamika Multifinance Tangerang http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/60 <p>Incentives are one component of compensation. Providing incentives is given to motivate the workforce to improve employee performance. The purpose of this study was to determine the effect of providing incentives on employee performance at PT. Adira Dinamkia Multifinance Tangerang. The study uses quantitative descriptive analysis with methods of observation, documentation and questionnaires. The author in determining the sample using a saturated sample with the Slovin formula so that the results obtained were 37 respondents, the distribution of questionnaires using a Likert Scale. The data analysis technique uses correlation coefficient, determination coefficient, regression equation, then the authors process the data using SPSS application version 26. Based on the calculation of the correlation coefficient obtained by 0.671 where the amount of there is a strong relationship between providing incentives to employee performance at PT. Adira Dinamika Multifinance Tangerang. From the results of the calculation of the coefficient of determination can be seen that the provision of incentives affects employee performance by 45% and seen from the regression equation formed Y = 13,668 + 0.695 X this shows that there is a positive influence between giving incentives to employee performance. Then it is necessary to increase the provision of incentives to the maximum to improve employee performance.</p> Isyana Emita, Dessy Suryani, Desriyani Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/60 Tue, 30 Jun 2020 00:00:00 +0000 Effect of Professional Ethics and Emotional Intelligence on Auditor Performance http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/61 <p>The development of the company is currently affecting the profession of public accounting. The more a company develops, the more the public accounting profession will develop. Public accountant is an independent party whose duty is to examine and assess whether the financial statements have been presented fairly and in accordance with generally accepted accounting principles. Many phenomena indicate that the auditor's performance in the examination or assessment process for interested parties is still far from good. The auditor must carry out ethical standards and support the goals of professional norms which are one aspect of professional commitment. Auditor performance is not only seen from the ability to work perfectly, but also the ability to master and manage themselves and the ability to foster relationships with others (Emotional Intelligence / emotional intelligence). The results in this study indicate that emotional intelligence and professional ethics together (simultaneously) significantly influence the performance of auditors at the Public Accountant Office in Pasar Minggu sub-district, South Jakarta. These results can be seen the calculated F value of 41,644 with a significant level of 0,000. Because the significant probability is much smaller 5% (0.05) obtained from the results of the regression analysis and the terminated coefficient (R2) or adjusted R Square of 0.687 or 68.7% auditor performance variables that can be explained by variables of professional ethics and emotional intelligence, while the remaining 31.3% is explained by other variables not included in this study.</p> Shofia Asry, Helmina Ginting Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/61 Tue, 30 Jun 2020 00:00:00 +0000 The Influence of Organizational Communication Toward Employee Performance in PT. Pos Indonesia East Jakarta Branch http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/62 <p>This study aims to prove the effect of organizational communication on employee performance at PT. POS INDONESIA East Jakarta Branch. The method in this study is a quantitative method by taking a sample of 35 respondents. Testing the hypothesis in the study using a simple linear regression analysis. Based on the test results obtained that Ha is accepted which means there is a influence between Organizational Communication and Employee Performance at PT. POS INDONESIA East Jakarta Branch, the magnitude of the influence of Organizational Communication on Employee Performance is very strong at 0.837. The coefficient of determination (r²) in this study shows that organizational communication has an influence of .700 or 70% on employee performance. The results of this study indicate that the independent and dependent variables have a significant and positive effect between organizational communication and employee performance. The higher the organizational communication, the higher the resulting performance, with a linear regression equation Y = 6.116 + 0.841 (X).</p> Suryanto Sosrowidigdo Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/62 Tue, 30 Jun 2020 00:00:00 +0000 The Effect of Easy Perception and Website Quality on Purchase Decisions in Marketplace Tokopedia http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/69 <p>This research was conducted by conducting a review on the Tokopedia website, regarding the effect of perceived ease and quality of the website on purchasing decisions both partially and simultaneously, by distributing questionnaires online via email, the population in this study were all users of the Tokopedia site. Probability Sampling is purposive sampling, the criteria of purposive sampling in this study are willing and have time to fill out questionnaires and have transacted with the Tokopedia web. in this study disseminating to 100 respondents via email, but only 85 respondents sent back and completed the questionnaire, the data collected was further processed using SPSS software. The results showed the perception of ease and quality of the website had a significant effect on purchasing decisions both partially and simultaneously. Therefore, Tokopedia management should further enhance the ease of tools in finding and transacting, including by making the system clear and easy to understand, it does not require much effort to interact with the website, it is easy to use and operate. Tokopedia management is also expected to further improve the quality of its website, by reducing time loading, navigation, information, order processing, friendliness of customer service, accuracy of product information and security and privacy in transactions.</p> Euis Widanengsih Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/69 Tue, 30 Jun 2020 00:00:00 +0000 The Influence of Organizational Compensation and Culture on Employee Performance in PT. Artatel Indokarya http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/70 Posman WH Hasibuan, Swasta Bangun Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/70 Tue, 30 Jun 2020 00:00:00 +0000 Effect of Changes in Interest Rates and Exchange Rates on Stock Prices Period 2018-2019 http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/71 <p>Shares are securities in the form of proof of ownership of companies traded on a stock exchange, where the stock price is the result of an agreement between the buyer and seller. Changes in stock prices are caused by changes in the perception of each party of a stock traded, where changes in perception are caused by changes in information as a basis for investment decision making. Because there is a lot of information available on the capital market that can affect stock prices. Changes in interest rates and exchange rates (exchange rates) are also the main factors that influence investor perceptions of the results to be received which are reflected in changes in stock prices. The tendency of rising interest rates will result in the expected return on investment also going up, on the other hand there is a potential return to be received as a result of declining company performance. on stock prices on the Indonesia Stock Exchange (BEI) and want to know the extent of the influence of changes in interest rates and the exchange rate of Rupiah / USD. on stock prices on the Indonesia Stock Exchange (BEI) Period 2018 - 2019.</p> M. Anton Fatoni, Fransiska Simanullang Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/71 Tue, 30 Jun 2020 00:00:00 +0000 Owner Commitment Through Internal Control and Planning to Improve the Performance of Small Companies http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/72 <p>Planning is the process of developing and maintaining a match between the goals and capabilities of the company with the opportunities that exist and are always changing. The top management of the company which is held by the owner of the tendency is authoritarian and generally has more power than the employees in the company. The purpose of this study is to find out whether the owner of the company has a good and tight planning and control process to improve the performance of the company. The research used in this study is the type of research that will be used in this study is to explain the interrelationships between variables through hypothesis testing. This research was conducted on manufacturing companies in East Java that are still in the small and medium category and the company's top management is the factory owner. The distribution of questionnaires was carried out as many as 167 questionnaires and obtained data that can be further processed as many as 110 with a rate of 65.86%. The results of this study by processing the analysis using PLS found that the increase in owner's commitment was not able to improve good planning processes for the company but able to improve good process control for the company. The results of the analysis also show that an increase in process planning for the company has an impact on improving sustainable process control for the company as well as an impact on improving performance so as to increase competitiveness for the company.</p> Wati Rosmawati, Eko Cahyo Mayndarto Copyright (c) 2020 Journal of Research in Business, Economics, and Education http://e-journal.stie-kusumanegara.ac.id/index.php/jrbee/article/view/72 Tue, 30 Jun 2020 00:00:00 +0000