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Agus Wibowo
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Building R, 2nd Floor, Faculty of Economics, Universitas Negeri Jakarta, Jl. Rawamangun Muka, Jakarta Timur 13220. Phone: +6221 4721227 I Fax: +6221 4706285. E-mail: jpeb@feunj.ac.id CC: agus-wibowo@unj.ac.id.
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INDONESIA
Jurnal Pendidikan Ekonomi & Bisnis
Published by Universitas Negeri Jakarta
ISSN : -     EISSN : 23022663     DOI : https://doi.org/10.21009/JPEB
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Pendidikan Ekonomi & Bisnis ISSN: 2302-2663 is a research-based journal published by Faculty of Economics, Universitas Negeri Jakarta, Indonesia. The journal published two times per year in March and October. This journal started publishes since 2013. The scope and focus are related to the research in economics, accounting, management and also economic education studies such as a microeconomic, macroeconomic, development studies, behavioral economics, human resources management, finance, leadership management, marketing, accounting and research about education on economic. The journal also publishes an article related to banking studies, small and medium enterprises, the stock market, teaching model for economic studies. And also published the study of development policy. According to the scope, Jurnal Pendidikan Ekonomi & Bisnis welcome multidiscipline articles which related to the economics, management, accounting, and economic education research. This journal focuses on economics and education research by quantitative and qualitative approaches. There are many more problems related to the economics study and education problems. Therefore, Jurnal Pendidikan Ekonomi & Bisnis only publishes original research of economic, management, accounting and economic education in Indonesia and overseas. The journal aims to publish a scientific article from researchers from Indonesia and other countries. Jurnal Pendidikan Ekonomi & Bisnis has been ACCREDITED at rank 2rd (Sinta 2) by the Ministry of Research, Technology and Higher Education of Indonesia according to the Decree (SK) No. 28/E/KPT/2019. It is valid from Vol. 7 No. 1 (2019) until Vol. 11 No. 1 (2023). Jurnal Pendidikan Ekonomi & Bisnis is published by Faculty of Economics Universitas Negeri Jakarta in collaboration with Asosiasi Sarjana dan Praktisi Administrasi Perkantoran Indonesia (ASPAPI) Jurnal Pendidikan Ekonomi & Bisnis is indexed internationally by: Sinta 2 (Accredited by Indonesian Ministry of Research, Technology, and Higher Education) Directory of Open Access Journals (DOAJ) ISJD LIPI Index Copernicus EBSCO Open Access Cross Reference Google Scholar Indonesia One Search Garba Rujukan Digital Dimensions Mailing Address: Building R, 2nd Floor, Faculty of Economics, Universitas Negeri Jakarta, Jl. Rawamangun Muka, Jakarta Timur 13220. Phone: +6221 4721227 I Fax: +6221 4706285. E-mail: jpeb@feunj.ac.id CC: agus-wibowo@unj.ac.id.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 174 Documents
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Predicting Financial Outcomes from Environmental Costs in Shariah Green Accounting Suginam; Siregar, Saparuddin; Nurlaila; Silalahi, Alistraja Dison
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 13 No. 01 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)-In press
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.013.1.2

Abstract

This study aims to explore the relationship between environmental costs and financial performance in the Islamic finance sector using advanced machine learning techniques. By integrating CSR Expenditure, Energy Consumption, and Carbon Emissions as environmental factors, the research applies Gradient Boosting, XGBoost, and Artificial Neural Networks (ANN) to predict Retail Banking Revenue, Wholesale Banking Revenue, and Third-Party Funds. The objective is to evaluate how sustainability practices impact financial outcomes, using an innovative approach that combines economic modeling with computer-based prediction. The findings reveal that Gradient Boosting outperforms other models, demonstrating strong predictive accuracy, especially for Third-Party Funds and Wholesale Banking Revenue. XGBoost also provides valuable insights, while ANN struggles with overestimations, indicating the need for further optimization. This research underscores the growing significance of environmental sustainability in shaping financial performance and provides a computational framework for financial institutions and policymakers to assess the impact of green accounting on economic growth.
Regional Fiscal Policy and The Phenomenon of Poverty in Indonesia Aprianti, Yesi; Hotsawadi; Gaffar, Emmilya Umma Azizah; Muliati
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 13 No. 01 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)-In press
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.013.1.4

Abstract

The poor population in Indonesia is unevenly distributed across districts and cities. This research aims to measure the impact of regional fiscal policy on reducing poverty levels. Regional financial transfers (TKD) serve as an instrument for central government intervention. The study also focuses on the classification of regional government spending and its relationship to poverty levels. Data were collected from 2016 to 2022 across Indonesian districts and cities, excluding regions with divergent data trends. The hypothesis posits that the impact of expenditure allocation across sectors varies in its effectiveness in alleviating poverty. To test this, the study employs a panel ARDL analysis to capture potential lag effects in the predictors. The main finding reveals the consistent influence of regional income on poverty reduction in both the short and long term. Meanwhile, TKD has a positive impact, as part of its fiscal gap component targets assistance to areas with high poverty levels. However, regional spending from various sources also shows a positive correlation with poverty rates, although with relatively low coefficient values. This suggests that poverty reduction is not yet a central focus of regional government spending
The Moderating Role of Information Media in Generation Z’s Sharia Investment Decisions Normasyhuri, Khavid; Saputra, Adli Rikanda; Alfredo, Harold Kevin; Huda, Ahsanal; Febriansyah, Rubi
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 13 No. 01 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)-In press
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.013.1.5

Abstract

This study examines the relationships among information quality, subjective norms, and behavioral control in influencing Generation Z’s Islamic investment decisions during the COVID-19 pandemic, while assessing the moderating role of information media. A quantitative method was employed using SmartPLS 3.0 for statistical analysis. Primary data were collected through purposive sampling of 500 Islamic investors between December 2021 and December 2022 using Google Forms, and all variables were measured with a Likert scale. The findings show that information quality and behavioral control had a positive and significant impact on Generation Z’s Islamic investment decisions during the pandemic. In contrast, subjective norms exhibited a negative relationship, implying that social pressure and external expectations did not consistently promote sharia-based investment behavior. Information media acted as a moderating factor that strengthened the relationship among information quality, subjective norms, and behavioral control in investment decision-making. The results suggest that digital media platforms provided access to timely, accurate, and relevant information, enhancing confidence among young Muslim investors. However, Islamic investment instruments remain limited compared to conventional alternatives. Therefore, expanding and diversifying Islamic financial products is essential to assist investors in developing sustainable and Sharia-compliant investment portfolios that promote ethical growth and long-term economic resilience.  
Study of ChatGPT Utilization Behavior by Accounting Education Students: Extended UTAUT2 Model Perspective Setiyani, Rediana; Santoso, Jarot Tri Bowo; Nurkhin, Ahmad; Fatimah, Siti
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 13 No. 01 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)-In press
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.013.1.6

Abstract

The use of Generative Artificial Intelligence (GAI), such as Chat Generative Pre-Trained Transformer (ChatGPT), is experiencing a significant increase among students for educational purposes, including lectures, completing assignments, and compiling final projects. This study aims to analyze the use of ChatGPT by accounting education students and investigate their intentions and behavior using the extended Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework. The study employed Partial Least Squares Structural Equation Model (PLS-SEM) analysis design with respondents from Accounting Education students at the Faculty of Economics and Business, Universitas Negeri Semarang (UNNES), totaling 134 students. The data collection technique used was a questionnaire distributed online via the Google Forms platform. Model testing was conducted first, followed by hypothesis testing in the PLS-SEM framework. Data analysis was conducted using the SmartPLS version 4.0 application. The results of the study showed that students' intention to use ChatGPT was more determined by performance expectancy and habit. Intention, facilitating conditions, and habits are significant predictors of use behavior. Intention can mediate the influence of habit on the actual behavior of students utilizing ChatGPT. In addition, extended-UTAUT2 constructs such as personal innovativeness, learning value, and novelty are unable to influence the intention and behavior of ChatGPT utilization by accounting education students.  

Page 18 of 18 | Total Record : 174

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