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Jurnal Ekonomi dan Bisnis
ISSN : 19796471     EISSN : 25280147     DOI : -
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.
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Articles 260 Documents
The effectiveness of using instagram content to promote charitable crowdfunding campaign Putra, Setiawan Mandala; Kusumasondjaja, Sony
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.4946

Abstract

Crowdfunding has emerged as a new form of financing. The purpose of this paper is to investigate the differences in empathy and trust of potential donors when they find an Instagram content promoting charitable crowdfunding campaign using different types of message appeals and different levels of argument quality. This study is aimed to test whether issue involvement moderates the effect of empathy and trust on the intention to donate. To do so, an experimental design was conducted involving 180 undergraduate students from one university in Indonesia. The participants were Instagram active users who were familiar about crowdfunding. Result show Instagram content using altruistic appeal will generate stronger empathy compared to those using egoistic appeal, but different message appeals did not result significant difference on trust. Different levels of argument quality also generated different empathy and trust. Content with strong argument tends to produce stronger empathy and trust than those with weak argument. The empathy and trust of potential donors can have a positive impact on their intention to donate. In this study, it was found that issue involvement did not moderate the effect of empathy and trust on the potential donors' intention to donate.
Entrepreneurial leadership and employee creativity: Moderation and mediation perspectives Aristana, I Nengah; Wisnawa, I Made Bayu; Sriasih, Anak Agung Ketut; Junipisa, Ni Made Ernila
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.5406

Abstract

This research aims to analyze and explain the influence of entrepreneurial leadership, information technology and employee creativity and to examine the role of knowledge sharing as the moderator and information technology as the mediator. The population in this research was all the small and medium enterprises engaged in handicrafts in Bali, amounting to 42 businesses. The determination of the sample was done by using a proportional sampling method involving leaders, supervisors and employees and the total sample in this research was 126 people. The result of this study indicates that entrepreneurial leadership has no significant, positive effect on employee creativity. Meanwhile, entrepreneurial leadership has a significant, positive effect on information technology. Information and knowledge sharing directly have a positive and significant effect on employee creativity. The moderating role of knowledge sharing has been proven to moderate the influence of entrepreneurial leadership on employee creativity, but the role shown has a weakening tendency. Meanwhile, knowledge sharing is not proven as moderating the influence of information technology on employee creativity. Information technology is proven to be a full mediation (fully mediating) the influence of entrepreneurial leadership on employee creativity.
Analysis of the effect of bank size, credit risk, and capital adequacy on cost efficiency of banks in Indonesia (SFA method) Nainggolan, Romauli; Sari, Dyah Wulan; Wasiaturrahma, Wasiaturrahma
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.4825

Abstract

Many banks are competing to achieve bank cost efficiency for business continuity amidst the competition in the banking sector. So banks need to review cost-efficiency regularly. The purpose of this study was to analyze determinants of bank cost efficiency. Variable use bank size, capital adequacy, return on asset, group of the bank, credit risk, economic growth, and inflation on bank cost efficiency in Indonesia. Determination of bank input and output variables using a bank intermediation approach. This study used panel data on 38 banks in Indonesia for the period 2012-2018. This paper used the Stochastic Frontier Analysis (SFA) analysis method. The results of this study reveal four things. First, bank size has a negative effect bank cost efficiency. Second, credit risk has a positive effect on bank cost efficiency. Third, capital adequacy has a positive effect on bank efficiency. Fourth, the small core capital bank group has a negative effect on bank cost efficiency. Bank external variables do not affect bank cost efficiency in Indonesia.
Corporate strategies and tax avoidance: Does corporate social responsibility matter? Sismanyudi, Deddy; Firmansyah, Amrie
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.5413

Abstract

This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance. In addition, we analyze the role of corporate social responsibility (CSR) disclosure in moderating the impacts of these independent variables on tax avoidance. We test the hypotheses on Indonesian listed manufacturing firms in 2014-2019, resulting in 414 firm-year observations. Our non-moderated multiple linear regression analyses reveal that corporate diversification and customer concentration are positively associated with tax avoidance, while RPTs do not affect tax avoidance. However, the moderated regression analysis reveals that CSR disclosure strengthens (weakens) the positive effect of corporate diversification and RPTs on tax avoidance. Overall, our results indicate the nuanced role of CSR activities. Specifically, firms can use CSR to conceal their tax management activities but also to act ethically to benefit their stakeholders.
Self-efficacy, professional ethics, and internal audit quality Djaddang, Syahril; Lysandra, Shanti
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.3794

Abstract

Penelitian ini bertujuan untuk mengivestigasi efek dari efikasi diri dan etika profesional terhadap kualitas audit internal dan peran etika profesional dalam memoderasi hubungan antara efikasi diri dan kualitas audit internal. Pemilihan sampel memakai metode purposive sampling dari auditor internal pemerintahan Kota Bogor menghasilkan 38 sampel. Hasil penelitian ini menunjukkan bahwa baik efikasi diri dan etika profesional berpengaruh signifikan terhadap kualitas audit internal dan etika profesional memoderasi hubungan antara efikasi diri dan kualitas audit internal. Secara keseluruhan, penelitian ini menyarankan agar pemerintahan lokal dan pusat meningkatkan efikasi diri dan etika profesional auditor internal mereka untuk meningkatkan kualitas audit internal di sektor pemerintahan.
Healthcare personel's performance: The role of job crafting and work engagement Ranihusna, Desti; Ulfa, Unzilla Ainun; Wulansari, Nury Ariani
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.4102

Abstract

Organizations and human resources face rapid changes and significant challenges, including employees of Balai Kesehatan Masyarakat Semarang and Ambarawa to require them to adapt and find new effective ways to deal with these changes and challenges. Patient visits and health services data are evaluated and assessed to measure how good the health level service is. This research aims to determine that job crafting and work engagement can improve the performance of employees at Balai Kesehatan Masyarakat Semarang and Ambarawa. The population of this research is all employees of Balai Kesehatan Masyarakat Semarang and Ambarawa, totaling 109 employees, and the sample obtained was 86 people. The data collection method used observation and questionnaires, and the data analysis method used the SEM PLS method with the SmartPLS 3.0 analysis. The results showed that all hypotheses in this research were accepted and showed a positive and significant effect. Suggestions for further research can involve the entire UPT Balai Kesehatan Masyarakat Central Java Province.
Arbitrage vs innovation opportunity analysis among MSMEs actors in Surabaya Tambunan, Damelina Basauli; Fajar, Leonard Putra; Pujirahayu Sumaji, Yoseva Maria; Sutanto, J. E.
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.5322

Abstract

Pandemi Covid-19 membawa perubahan dalam berbagai aspek kehidupan secara khusus dalam pengelolaan usaha. Penelitian ini bertujuan untuk menguji ada tidaknya perbedaan pilihan peluang antara arbitrage opportunity dan innovation opportunity oleh usaha mikro, kecil dan menegah (UMKM) di bidang makanan dan minuman di Kota Surabaya pada masa pandemi Covid-19. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dengan kriteria tertentu, data dikumpulkan dari 100 responden yang memenuhi kriteria yang kemudian diuji menggunakan uji beda rata-rata Sappiro Wilk karena data ditemukan tidak berdistribusi normal. Hasil penelitian menunjukkan adanya perbedaan rata-rata antara arbitrage opportunity dan innovation opportunity. Hasil juga menunjukkan bahwa pelaku UMKM makanan dan minuman di Kota Surabaya lebih banyak yang melakukan innovation opportunity (81 responden) dibandingkan arbitrage opportunity (15 responden), 4 responden lainnya memilih kedua pilihan peluang. Implikasi dari temuan ini menunjukkan kemampuan para pelaku UMKM dapat bertahan pada masa sulit khususnya di masa pandemi covid-19 dengan berbagai pembatasan operasional usaha di bidang makanan dan minuman terletak pada kemampuan mereka mengindentifikasi dan mengeksekusi peluang baik arbitrage opportunity maupun innovation opportunity.
Understanding the attributes of digital wallet customers: Segmentation based on perceived risk during the Covid-19 pandemic Sutarso, Yudi; Sekarsari, Larasati Ayu; Hidayati, Ersa Annisatul; Andariksa, Hane; Putri, Meytita Zafira
Jurnal Ekonomi dan Bisnis Vol. 25 No. 2 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i2.5676

Abstract

This research emphasizes the importance of digital wallet customer segmentation, mainly based on customer risk perceptions during the Covid-19 pandemic. The fundamental contribution of the study was to explain the concept of perceived risk in a digital wallet, also to confirm risk factors in digital wallets, and identify segments based on perceived risk factors. The respondents are 270 digital wallet users of OVO, Gopay, and Dana obtained in Surabaya, Indonesia, during the Covid-19 pandemic, which was taken using the purposive sampling technique. The multiple analysis data were carried out using factor analysis, cluster analysis, and difference test techniques. An essential finding of this study shows that perceived risk factors consist of security, financial, social, and operational risks. There are three segments based on the perceived risk: low-risk, medium-risk, and high-risk. Each segment has different characteristics and managerial implications.
The impact of social assistance on households’ transfer behavior: A micro data analysis Kristina, Anita; Rasyid, Mohtar; Purwanti, Putu Ayu Pramitha
Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i1.4354

Abstract

This paper investigates whether public transfers crowd-out inter-household transfers in Indonesia. Using household data from Indonesia Family Life Survey (IFLS-3 & IFLS-4), this study evaluates the impact of direct cash transfer programs (Bantuan Langsung Tunai, BLT) on inter-family transfer (i.e., monetary transfer from parents, siblings, child, and other family members who do not live co-residently). The results indicate that, in general, the crowding-out effect is relatively small. This effect is statistically significant only in urban households but not rural ones. This finding suggests that expanding public transfer under formal social security programs to cover poor households does not significantly reduce the existence of informal transfers. Further, public transfers potentially improve the distribution of household income.
Identification of soft competencies aspects in human resource development in the industrial era 4.0 Tarigan, Medianta; Fadillah, Fadillah
Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i1.5466

Abstract

This systematic literature review aims to provide an overview of the research related to the soft competency aspects required in industry 4.0 on human capital development. This study used the PRISMA model and included 284 articles from the Scopus, ScienceDirect, and Springerlink databases and three additional report articles with a publication period of 2010 to 2021, which were then selected according to inclusion and exclusion criteria. Thirty-two articles are considered eligible for the further qualitative analysis process. All were analyzed using a content analysis approach that three experts carried out. The result of the analysis shows that articles mention 11 aspects of soft competencies. These aspects are leadership, working with people, customer orientation, communication, task & responsibility engagement, decision making, problem-solving, creative & innovative orientation, flexibility & adaptability, learning orientation, emotional resilience, and problem-solving. These eleven aspects are then classified into Managing People, Tasks, and Self Competencies.