Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Ekonomi dan Bisnis

jeb
Website

Published by Universitas Kristen Satya Wacana

ISSN : 19796471 EISSN : 25280147 DOI : -

Core Subject : Economy, Humanities, Art, Social,

Arts Humanities Economics, Econometrics & Finance Social Sciences

Jurnal Ekonomi dan Bisnis is a fully refereed (double blind peer review), open-access online journal for academics, researchers, graduate students, early-career researchers, and undergraduate students, published by Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Indonesia. Jurnal Ekonomi dan Bisnis is a periodical publication (two times a year, in April and Oktober) from the Faculty of Economics and Business Universitas Kristen Satya Wacana Salatiga with the main objective to disseminate scientific articles in the fields of economics, business and accounting.

Arjuna Subject : -

Articles 260 Documents

11 12 13 14 15

Pengaruh pengungkapan risiko lingkungan terhadap likuiditas dan biaya modal saham Rizky Eriandani; I Made Narsa; Andry Irwanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to empirically examine the effect of environmental risk disclosure on the cost of equity and stock liquidity. Environmental risk disclosure is measured by content analysis based on the number of sentences in the annual or sustainability report. The research samples were 456 companies included in the high profile industry and were assessed by the Trucost database in 2013-2015. The data were processed using Eviews 10 run for panel least squares common effects method. The results show that environmental risk disclosure has a significant effect on stock liquidity, but does not have a significant effect on the cost of equity. The results of this study contribute to expand the disclosure theory, because it empirically proves that the environmental risk information used by investors.

Dampak berita makroekonomi terhadap fluktuasi nilai tukar di Indonesia Badara Shofi Dana; Moh. Adenan; Zainuri Zainuri
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The short-term exchange rate fluctuations can be explained by the microstructure approach of the foreign exchange market. The concept argues that macroeconomic news (news in the newspaper) can affect the exchange rate in the foreign exchange market by changing market actors’ assumptions . This study seeks to analyze the impacts of domestic and Chinese macroeconomic news on exchange rate fluctuation in Indonesia. The study uses exchange rates and domestic and Chinese macroeconomic news from2/1/ 2013 to 31/12/2018. Macroeconomic news consist of economic growth (GDP), retail sales and current account. By using the Generalized Methods of Moments (GMM) as the analysis tool, the study indicate that domestic and Chinese macroeconomic news affect exchange rate movements in Indonesia. Thus, this study suggests that Indonesia needs to maintain its macroeconomic fundamentals to mitigate the impacts of macroeconomic news. Further, increasing the efficiency and credibility of financial markets is crucial to stabilize exchange rate movements.

Keselarasan anggaran dan kinerja manajerial: Peran mediasi keadilan anggaran Shelly Febriana Kartasari; Bambang Tjahjadi; I Made Narsa
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Tujuan penelitian ini adalah menguji peran mediasi keadilan anggaran pada hubungan keselarasan anggaran terhadap kinerja manajerial. Penelitian ini mengolah data primer yang diperoleh menggunakan kuesioner yang dibagikan kepada manajer unit bisnis perusahaan manufaktur di Propinsi Jawa Timur. Sampel penelitian dipilih menggunakan rumus Slovin pada tingkat kepercayaan 5 persen. Sampel yang dianalisis sebanyak 616 kuesioner. Alat analisis yang digunakan adalah Structural Equation Modeling dengan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa keadilan prosedural dan keadilan distributif memediasi pengaruh keselarasan anggaran terhadap kinerja manajerial.

Menakar tata kelola badan usaha milik desa di Indonesia Harjanti Widiastuti; Wahyu Manuhara Putra; Evy Rahman Utami; Rudy Suryanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to identify the governance indicators and capture the governance practices of Village-Owned Enterprise (BUMDes). The contributions of the research are (1) constructing Village-Owned Enterprise’s governance indicators, which as far as the researcher knows, there has been no prior research, and (2) providing the preliminary description of Village-Owned Enterprise practices that have run. This research is a qualitative descriptive study. The research methods were literature study, focus group discussion, and survey. Focus group discussion was conducted with three Village-Owned Enterprises; BUMDes Amarta (Sleman), BUMDes Srimartani (Bantul), and BUMDes Dlingo Giritama (Bantul). Based on the results of the study, it showed that (1) most of the Village-Owned Enterprises that were the objects of the research were start-up and growing so that the basic governance were contained in the rules of association and internal bylaws (AD-ART) of Village-Owned Enterprise, but most of them have not compiled governance documents specially financial accountability documents, (2) the application level of Village-Owned Enterprise Governance in Indonesia was relatively low, the lowest element of applicability was in the sustainability and accountability aspects. This result seems to correlate with the period of Village-Owned Enterprises that is relatively new (three years in average). The indicators arranged are too ideal for start-up village-Owned Enterprises so that there are many indicators that have not been achieved. As a result, future research needs weighting indicators that can distinguish between start-up, growth and mature Village-Owned Enterprise. This research has implications on the requisite to provide the guidance for Village-owned Enterprise in terms of governance documents, such as Strategic Plans, Internal Control systems, and Financial Administration.

Determinan penggunaan sistem akuntansi pemerintah desa: Analisis keperilakuan menggunakan UTAUT Dicky Andriyanto; Zaki Baridwan; Imam Subekti
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

ABSTRACT This study aims to examine the relationship between the determinants of the use of accounting information systems in village financial management through behavioral aspects using the UTAUT model including performance expectancy, effort expectancy, social influence, and facilitating condition on behavioural intention. This study uses quantitative methods and data collection using a questionnaire. The study population was village offices in Banyuwangi Regency, while the samples used in this study used judgment sampling techniques. The collected data was analyzed using SmartPLS ver.2.0.M3. The results showed that performance expectancy, effort expectancy, and facilitating conditions had a positive and significant effect on behavioural intention using the system, while the social influence on behavioural intention using the system was not supported. In addition, the effects of male or female gender as well as the effects of masculine or feminine gender as moderating are not supported.

Determinan risiko sistemik perbankan Indonesia: Aplikasi metode marginal expected shortfall Mutiara Hikmah; Buddi Wibowo
Jurnal Ekonomi dan Bisnis Vol 23 No 1 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

The purpose of this study is to measure systemic risk with a method that is able to calculate predictions of bank capital losses when the market is in a crisis, namely Marginal Expected Shortfall (MES) and empirically test the factors that influence it. Systemic risk arises when banks experiencing capital losses and transmit the problem to other banks and to other financial companies so that the financial system collapses. This MES model has advantages over other systemic risk measurement models because it is calculated with data available in the market, namely stock prices and volatility so that we can measure each bank’s impact to banking systemic risks. This study shows that control variable such as Non-Performing Loans (NPL) influence systemic risk but other variables such as CAR, and bank profitability (ROA) do not have significant effect on systemic risk.

Pengaruh modal manusia terhadap orientasi pasar dan kinerja UMKM Ina Syarifah; Muhammad Kholid Mawardi; Mohammad Iqbal
Jurnal Ekonomi dan Bisnis Vol 23 No 1 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study focused on Songkok Micro Small and Medium Enterprises (MSME) in Gresik Regency, to examine the effect of human capital on market orientation, effect of human capital on performance MSME, and effect of merket orientation on performance MSME. This study processed primary data obtained using a questionnaire distributed to 163 MSME. The research sample was selected using probability sampling method. This study uses a cluster sampling method involving 163 respondents and uses PLS (Partial Least Square) analysis tools with SmartPLS 3.0 software. The results showed that human capital affect market orientation, human capital affect performance MSME, dan market orientation affect performance MSME.

Nilai-nilai etika berbasis kearifan lokal dan perilaku kepatuhan perpajakan I Nyoman Putra Yasa; Made Aristia Prayudi
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan untuk menguji peran Tri Kaya Parisudha sebagai perwujudan aspek etika berbasis kearifan lokal dalam mempengaruhi perilaku kepatuhan perpajakan wajib pajak di wilayah Provinsi Bali dalam kerangka Teori Perilaku Terencana (Theory of Planned Behavior). Penelitian dilakukan dengan metode survei melalui penyebaran kuesioner kepada wajib pajak orang pribadi pada 8 (delapan) wilayah kantor pelayanan pajak (KPP) se-Provinsi Bali. Data yang diperoleh selanjutnya dianalisis secara kuantitatif menggunakan metode statistik berbasis Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa norma subjektif berpengaruh terhadap niat berperilaku patuh, pengendali perilaku kepatuhan perpajakan persepsian dan niat berperilaku patuh berpengaruh terhadap perilaku kepatuhan wajib pajak dan nilai Tri Kaya Parisudha berpengaruh terhadap niat berperilaku patuh.

Bahasa Inggris Dody Hapsoro; Maria Immaculata Bahantwelu
Jurnal Ekonomi dan Bisnis Vol 23 No 1 (2020)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to examine the effect of capital structure on company value with earnings management as a mediating variable. The capital structure is proxied using a debt to equity ratio (DER), company value is proxied using Tobin’s Q and real earnings management is proxied using costs of production activities. The research population is 144 manufacturing companies listed on the Indonesia Stock Exchange (IDX). 204 samples are used in this study. Data used in this study is the secondary data obtained from Indonesia Stock Exchange, contained on www.idx.co.id. The data analysis method used in this study is partial least squares (PLS) method using a WarpPLS 4.0 application. The results of the analysis show that capital structure has a positive effect on company value and real earnings management is proven to partially mediate the effect of capital structure on company value. The results of this study should encourage standard-setting bodies to make stricter regulations on real earnings management practices that tend to cause management to commit fraud.

Struktur modal, profitabilitas, dan nilai perusahaan: Efek moderasi Good Corporate Governance Afi Virna Noviani; Apriani Dorkas Rambu Atahau; Robiyanto Robiyanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Penelitian ini bertujuan menganalisis pengaruh struktur modal dan profitabilitas terhadap nilai perusahaan dengan Good Corporate Governance (GCG) sebagai variabel moderasinya. Penelitian ini menggunakan data laporan keuangan tahunan yang diperoleh dari 27 perusahan yang tercatat dalam Indeks Bisnis 27 periode 2014-2016. Teknik pengumpulan data menggunakan metoda purpose sampling dengan sampel penelitian 23 perusahaan. Analisis dalam penelitian ini menggunakan program STATA 11. Hasil penelitian menunjukkan bahwa struktur modal secara signifikan tidak berpengaruh terhadap nilai perusahaan dengan Good Corporate Governance sebagai variabel moderasi, sedangkan profitabilitas secara signifikan berpengaruh terhadap nilai perusahaan dengan GCG sebagai variabel moderasinya.

Page 13 of 26 | Total Record : 260

11 12 13 14 15

Filter by Year

2014 2025

Filter By Issues

All Issue Vol. 28 No. 2 (2025) Vol. 28 No. 1 (2025) Vol. 27 No. 2 (2024) Vol. 27 No. 1 (2024) Vol. 26 No. 2 (2023) Vol. 26 No. 1 (2023) Vol. 25 No. 2 (2022) Vol 25 No 1 (2022) Vol 24 No 2 (2021) Vol 24 No 1 (2021) Vol 23 No 2 (2020) Vol 23 No 1 (2020) Vol 22 No 2 (2019) Vol 22 No 1 (2019) Vol 21 No 2 (2018) Vol 21 No 1 (2018) Vol 20 No 2 (2017) Vol 20 No 1 (2017) Vol 19 No 3 (2016) Vol 19 No 2 (2016) Vol 19 No 1 (2016) Vol 18 No 3 (2015) Vol 18 No 2 (2015) Vol 18 No 1 (2015) Vol 17 No 3 (2014) Vol 17 No 2 (2014) Vol 17 No 1 (2014) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota salatiga,

Jawa tengah

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota salatiga, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota salatiga,

Jawa tengah

INDONESIA