Jurnal Ekonomi dan Bisnis
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.
Articles
260 Documents
<![CDATA[Exchange rate responses to macroeconomic announcement on the COVID-19 pandemic ]]>
<![CDATA[Rahmatullah, Dedy]]>;
<![CDATA[Ghuzini, Diny]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.4868
<![CDATA[This study examines the effects of macroeconomic announcements on the USD/IDR exchange rate before and during the COVID-19 pandemic, and the difference between the impact of positive and negative announcements on the exchange rate. To measure the macroeconomic announcement, a surprise component is used, that is the difference between actual data and market forecasts. The data in this research are daily time series from 1 January 2014 to 30 November 2020. The actual data and market forecasts for each indicator are obtained from Bloomberg. To test the exchange rate response to the macroeconomic announcement, the Ordinary Least Square (OLS) analysis method is used with heteroskedasticity and autocorrelation consistent (HAC). This study finds that during the COVID-19 pandemic, the USD/IDR exchange rate is more sensitive to the surprise component of the macroeconomic announcement compared to the period before the COVID-19 pandemic. This research also finds evidence that positive Indonesian news and negative US news have a significant effect on changes in the USD/IDR exchange rate.]]>
<![CDATA[Corporate tax planning, the use of SPV, board independence, and firm value ]]>
<![CDATA[Suriawinata, Iman Sofian]]>;
<![CDATA[Almurni, Siti]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.6383
<![CDATA[Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the use of SPVs in corporate tax planning on firm value. Since tax planning is a risky endeavor, of particular interest is the role of corporate governance mechanisms in ensuring that firms select optimal levels of corporate tax planning activities and preventing managerial diversion of tax-saving related cash flows. Using moderated regression analysis on a sample of 119 listed non-financial firms from 2013 to 2017, we find that the use of SPVs in corporate tax planning enhances firm value and that corporate tax planning moderated by board independence also increases firm value.]]>
<![CDATA[The role of competitiveness as mediating effect of environmental uncertainty on performance of fisheries companies ]]>
<![CDATA[Hatani, La]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.3470
<![CDATA[Penelitian saat ini bertujuan menganalisis dan mejelaskan pengaruh ketidakpastian lingkungan terhadap daya saing dan kinerja perusahaan perikanan, selanjutnya bertujuan menguji peran mediasi daya saing. Penelitian ini menggunakan pendekatan kuantitatif, dengan pengumpulan data menggunakan kuesioner. Penentuan sampel studi ini berdasarkan kriteria, yang diwakili 3 orang pada level manajemen dari 19 perusahaan perikanan yaitu direksi, manajer operasional dan pengawas, sehingga besarnya sampel ditetapkan sebanyak 57 manajer perusahaan perikanan. Analisis data dan pengujian hipotesis menggunakan Generalized Structured Component Analysis (GSCA). Hasil penelitian ini menunjukkan adanya pengaruh positif dan signifikan antara ketidakpastian lingkungan terhadap daya saing dan kinerja perusahaan perikanan. Demikian pula, daya saing berpengaruh positif signifikan terhadap kinerja perusahaan perikanan. Akhirnya, daya saing terbukti berperan sebagai mediasi parsial pengaruh antara ketidakpastian lingkungan dengan kinerja perusahaan perikanan. Implikasi praktis dari hasil studi ini pentingnya perusahaan perikanan untuk beradapatasi dengan ketidakpastian lingkungan agar dapat menciptakan daya saing dan meningkatkan kinerja perusahaan.]]>
<![CDATA[Obedience pressure and group pressure: An experimental study on whistleblowing ]]>
<![CDATA[Ulfa, Ulfa]]>;
<![CDATA[Utami, Intiyas]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.3950
<![CDATA[Obedience pressure is when individuals receive commands from their superiors to act unethically. Group pressure refers to individuals within a group that considers unethical actions acceptable. Meanwhile, whistleblowing refers to the reporting action of whistleblowers aware of fraud in their workplaces. This research aims to examine the causal association between obedience pressure and group pressure, and whistleblowing intentions. This research uses a 2x2 between-subject experimental study. Our subjects are students from an accounting department in Central Java. Our results demonstrate that individuals under low obedience pressure have higher whistleblowing intentions than those under high. Second, individuals under low group pressure have higher whistleblowing intentions than individuals under high group pressure. Third, there is an interaction between obedience pressure and group pressure on whistleblowing intentions. This research contributes to the whistleblowing literature and informs companies in developing an optimal whistleblowing system.]]>
<![CDATA[Cash social assistance Covid-19, welfare, and economic performance in Indonesia ]]>
<![CDATA[Hermawan, Iwan]]>;
<![CDATA[Widyarini, Maria]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.6350
<![CDATA[The Cash Social Assistance Covid-19 (BST Covid-19) aims to help the community affected by the Covid-19 pandemic. However, the assistance index (the social assistance amount per household), which is relatively small and has a uniform magnitude, is "considered" not yet accommodating to the various economic burdens of the community, especially in urban areas. The BST-19 has also become vague in maintaining purchasing power. This study tries to analyze the BST Covid-19 impact on the household's welfare in urban and rural regions, and, at the same time, relate it to Indonesia's economic performance. This study uses a quantitative approach to the Computable General Equilibrium Model (CGE). Secondary data is needed to support the construction of the model. The data come from Central Bureau Statistics, the Ministry of Social Affairs, the Ministry of Finance, previous research results, etc. The study results show that the provision of Covid-19 BST positively impacts household welfare even though it has not been reflected at the macroeconomic level. Differentiation of the BST Covid-19 index considers the economic burden in which the household lives will potentially increase assistance benefits. The provision of BST Covid-19 combined with community empowerment programs or policies has proven to have better benefits than only being provided with social assistance.]]>
<![CDATA[Effect of organizational size and intellectual capital on organizational performance ]]>
<![CDATA[Tyas, Ira Cahyaning]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.7206
<![CDATA[Reformasi sektor publik harus selalu menjaga kepercayaan yang diamanatkan oleh sebab itu perlu menerapkan prinsip filosofi manajemen baru yang menuntut untuk mengembangkan dan mengelola aset tidak berwujud khususnya modal intelektual. Berdasarkan hal tersebut, tujuan penelitian ini menganalisis dan memperoleh bukti empiris pengaruh ukuran organisasi dan modal intelektual dengan model The SICAP Project (pengembangan sumber daya manusia dan kualitas pelayanan) terhadap kinerja organisasi. Populasi penelitian ini adalah seluruh Satker BPS Provinsi berjumlah 34 satuan kerja dengan periode tahun 2018-2020, dengan jumlah data observasi 100. Teknik analisis data menggunakan unbalanced data panel dengan aplikasi EVIEWS 9. Penelitian ini berhasil membuktikan pengembangan sumber daya manusia dan kualitas pelayanan berpengaruh positif terhadap kinerja organisasi. Namun, ukuran organisasi tidak berpengaruh pada kinerja organisasi. Kontribusi penelitian ini secara teoritis mendukung recources based view theory. Sedangkan kontribusi lainnya untuk pemangku kepentingan di Badan Pusat Statistik (BPS) dalam meningkatkan kinerja organisanya dengan memberdayakan sumber daya yang dimiliki baik dalam bentuk aset berwujud maupun tidak beruwujud agar kualitas pelayanan menjadi lebih baik.]]>
<![CDATA[Impact of psychosocial stress COVID-19 on job satisfaction: Job stress and job insecurity as mediation variables ]]>
<![CDATA[Sari, Juwita]]>;
<![CDATA[Laily, Nur]]>;
<![CDATA[Pradhani, Fastha Aulia]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.7274
<![CDATA[During a pandemic, the environment around employees is considered a virus carrier, which can endanger their lives. Employees also fear that they will carry the virus and infect their surroundings. This condition is called psychosocial stress. This study aims to prove empirically how psychosocial stress from the impact of COVID-19 can affect employee job satisfaction. Add the variables of job stress and job insecurity as the variables tested indirectly. This study uses a quantitative method with data from the snowball sampling technique on direct sales employees in Surabaya. Two hundred thirty seven samples are obtained. The findings show no direct effect between the psychosocial stress impact of COVID-19 on employee job satisfaction. However, adding indirect test variables, namely job insecurity and job stress, shows significant results. That is, explains that the characteristics of employees in Surabaya agree that they feel the effects of psychosocial stress due to COVID-19. However, these conditions do not affect whether they are satisfied or not at work. Nevertheless, when they feel insecure about their job, and there is stress from work, they feel unsatisfied. The findings of this research provide a theoretical contribution to managing employee stress management in the current turbulent times.]]>
<![CDATA[Fraud hexagon dalam motif melakukan kecurangan akademik ]]>
<![CDATA[Theotama, Gracella]]>;
<![CDATA[Waskita, Yeremia Denny]]>;
<![CDATA[Hapsari, Aprina Nugrahesthy Sulistya]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.7395
<![CDATA[Kecurangan (fraud) terkhusus di bidang akademik menjadi tantangan bagi setiap institusi pendidikan. Setiap kecurangan memiliki motif yang melatarbelakangi. Salah satu kerangka kerja yang menjelaskan motif kecurangan adalah fraud hexagon. Oleh karena itu, penelitian ini menggunakan kerangka kerja fraud hexagon sebagai alat dan konsep untuk mendeteksi kecurangan akademik. Penelitian ini dilakukan di Fakultas Ekonomika dan Bisnis, Universitas Kristen Satya Wacana dengan jumlah sampel 270 mahasiswa akuntansi aktif yang diperoleh dengan menggunakan rumus slovin. Penelitian ini bertujuan untuk menguji variabel-variabel dalam fraud hexagon sebagai motif mahasiswa untuk berniat melakukan kecurangan akademik. Pada metode penelitian, penelitian ini menggunakan pendekatan kuantitatif dengan enam variabel bebas dan satu variabel terikat. Berdasarkan hasil penelitian yang diperoleh, secara simultan keenam faktor tersebut mempengaruhi niat melakukan kecurangan akademik di Fakultas Ekonomi dan Bisnis Universitas Kristen Satya Wacana. Sedangkan secara parsial, faktor yang berpengaruh signifikan untuk melakukan kecurangan akademik adalah rasionalisasi.]]>
<![CDATA[Relationship of job level, burnout to job satisfaction and task performance in functional officers managing goods and services procurement in government institutions ]]>
<![CDATA[Sumirat, Yuyun]]>;
<![CDATA[Indradewa, Rhian]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.4516
<![CDATA[Emotional exhaustion, frustration or emotional or what is called burnout is the cause of bad work attitudes, unfocused concentration, and negative assessment of employees, in the world of work there are many things that affect a worker in achieving job satisfaction, factors that cause leaders and workers itself is not satisfied with the results of the work that has been completed due to fatigue, emotions, frustration. In this study, researchers used a sample of 166 employees of the Goods and Services Procurement Unit with a functional position as Goods/Services Procurement Manager for the State Civil Service of the Republic of Indonesia. Our study found that job level has a positive relationship with job satisfaction, and fatigue has a positive relationship with job level, job satisfaction, and task performance. While the level of work has no significant effect on employee performance. The findings of this study provide useful information for organizational development practitioners and researchers in understanding job satisfaction of UKPBJ Functional officials as well as job performance in the UKPBJ work environment. These findings are useful for professionals to better understand the dynamics of fatigue in promoting job satisfaction and job performance of employees based on their job levels and psychological problems of workers in the State Civil Service in the Republic of Indonesia.]]>
<![CDATA[Measuring inefficiency of MSEs in the food processing sector ]]>
<![CDATA[Islami, Fitrah Sari]]>;
<![CDATA[Sarfiah, Sudati Nur]]>;
<![CDATA[Indrawati, Lucia Rita]]>;
<![CDATA[Juliprijanto, Whinarko]]>;
<![CDATA[Septiani, Yustirania]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v26i1.5467
<![CDATA[Sektor pengolahan makanan adalah sektor yang memberikan kontribusi konsisten terhadap produk domestik bruto (PDB) industri non-migas, serta sektor yang mampu menghadapi berbagai shock yang terjadi di perekonomian. Bentuk usaha di sektor makanan didominasi oleh UMKM yang menjalankan usaha masih dengan metode konvensional. Karena itu, penelitian ini dilakukan pada berbagai pelaku UMKM untuk memiliki pemahaman yang lebih baik tentang efisiensi UMKM. Makalah ini menggunakan data sekunder dari hasil survei tingkat usaha oleh Dinas perindustrian dan Perdagangan Kota Magelang tahun 2019 dalam kerangka elemen random cross section sebanyak 948 usaha mikro dan 199 usaha kecil untuk mengestimasi faktor penentu inefisiensi UMKM di Indonesia yang dibagi dalam 2 kategori yaitu jenis usaha kecil dan usaha mikro. Hasil penelitian berdasarkan fungsi produksi menunjukkan bahwa modal dan tenaga kerja berpengaruh signifikan terhadap peningkatan efisiensi. Selain itu, hasil penelitian menunjukkan bahwa penyebab rendahnya efisiensi usaha kecil dan mikro adalah karakteristik gender dari pelaku usaha. Untuk usaha mikro, wilayah pemasaran menjadi penyebab inefisiensi, sedangkan lokasi usaha menjadi penyebab inefisiensi usaha kecil.]]>
