cover
Article Per Year (5 Year)
All
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
Jurnal Ekonomi dan Bisnis
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
 20   21   22   23   24 
Prospective analysis of Simantri sustainability: A probability approach Saskara, Ida Ayu Nyoman; Setyari, Ni Putu Wiwin; Dewani, I Dewa Ayu Made Natasah; Dewi, Desak Made Marysha; Lestari, Desak Putu Diah Merta
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8435

Abstract

Pemberdayaan petani melalui pelaksanaan Program Simantri adalah salah satu kebijakan pembangunan pertanian daerah Provinsi Bali, yang merupakan sebuah upaya local jangka panjang ke arah kelompok kemandirian pangan, pakan, pupuk organik, energi (biogas) dan kesejahteraan petani. Tujuan penelitian ini untuk menentukan scenario probabilitas keberlanjutan program Simantri dan menentukan sensitivitas scenario pendorong keberlanjutan program Simantri. Penelitian ini dilakukan di Kabupaten Tabanan, Data yang dibutuhkan untuk tujuan tersebut dikumpulkan melalui wawancara menggunakan kuisioner terstruktur, dengan petani Simantri, Pendamping sebanyak 115 responden, serta melakukan Focus Group Discussion (FGD) dengan 19 pakar dana atau stakeholder. Data hasil FGD yang telah dibandingkan/dipertimbangkan dengan hasil dari kuisioner, dianalaisis dengan model SMIC-Prob Expert. Hasil analisis menunjukkan bahwa kombinasi skenario dengan peluang tertinggi adalah pada kombinasi “1101” (cattle, side economi, dan commercial) dengan besarnya peluang yaitu 0.138. Analisis sensitivitas yang diukur dengan elastisitas adalah skenario cattle dan commercial sebagai “prime mover” atau pendorong utama dari sistem. Elastisitas skenario cattle masing-masing 1.677, dan commercial 1.344. Artinya, keberlanjutan program Simantri sangat ditentukan oleh kedua scenario tersebut. Rekomendasi agar program Simantri berkelanjutan yaitu perlu adanya kombinasi skenario “prime over”.
Strategies for optimizing the use of local electronic catalogs in the procurement process Pawe, Dominika Odelberta Gaudenzia; Utami, Intiyas; Man, Stanis
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8729

Abstract

The government uses the e-purchasing method through local electronic catalogs (KEL) to support their operational expenditure by focusing on domestic products provided by MSEs and cooperation. This research aims to describe the use of KEL in the procurement process within the regional government of NTT. A descriptive qualitative method was used in this research, with observation, documentation, and interview as the data collection methods. This study found that the regional government apparatus, as the main user of the e-catalog platform, is not yet familiar with procurement planning. In contrast, they could benefit from understanding how to use the e-purchasing system. Further, the supporting factors for KEL are support from procurement parties, the availability of competitive prices and qualities of products, and a well-regulated policy. In comparison, the obstructing factors are lack of knowledge and consistency of the government apparatus on the policy about using KEL, limited alternatives of competitive prices and qualities of available products, and lack of accountability in an e-purchasing mechanism. Therefore, an optimization strategy of well-integrated socialization and formation on using KEL is needed, along with a scheduled evaluation and monitoring by internal auditors and an increasing range of available products on current providers.
ERP implementation and earnings management: The moderating effect of an independent board of commissioners Devi, Suci Purnama; Aryani, Y Anni
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8759

Abstract

This research examines the moderating effect of the Independent Board of Commissioners on the relationship between implementing an enterprise resource planning system (ERP) and earnings management in non-financial companies in the Indonesia Stock Exchange. The earnings management variable is proxied through discretionary accruals, which refer to the calculation of the modified Jones model. This research used panel data from 85 companies from 2017 – 2020 to obtain a sample of 340. Employed the moderated regression analysis, the research finds that ERP implementation significantly influences the decline in earnings management. At the same time, the Independent Board of Commissioners can strengthen the relationship between the implementation of ERP systems and earnings management. This study contributes to expanding literature related to company information systems by providing evidence of the influence of ERP implementation on earnings management and how the Independent Board of Commissioner contributes to the relationship.
Entrepreneurial leadership and organizational innovation: The role of mediating analysis Aristana, I Nengah; Wardana, I Made Aditya; Putra, I Dewa Made Arik Permana
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.8978

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh kepemimpinan kewirausahaan terhadap inovasi organisasi melalui efek mediasi sistem kerja berkinerja tinggi dan berbagi pengetahuan. Responden penelitian ini adalah karyawan pada industri ekspor kecil dan menengah yang berjumlah 280 responden yang ditentukan dengan menggunakan formulasi Krejcie dan Morgan. Data dianalisis menggunakan alat analisis Smart PLS 3.2.9. Temuan penelitian ini menunjukkan bahwa kepemimpinan kewirausahaan berpengaruh positif dan signifikan terhadap sistem kerja berkinerja tinggi, berbagi pengetahuan, dan inovasi organisasi. Selain itu, sistem kerja berkinerja tinggi dan berbagi pengetahuan terbukti berperan sebagai mediator. Studi ini memberikan kontribusi pada literatur kepemimpinan dari perspektif kewirausahaan dan menekankan pengaruh positif praktek-praktek SDM dan pertukaran pengetahuan yang pada akhirnya meningkatkan inovasi organisasi. Pertukaran pengetahuan sangat penting dalam menjelaskan kapasitas IKM dalam mengkombinasikan sumber daya mereka. Dari perspektif praktis, IKM berorientasi ekspor perlu memperlakukan inovasi organisasi sebagai ukuran berwujud untuk mempertahankan kemampuan kompetitif mereka di pasar global. Terlebih, IKM perlu memfasilitasi pertukaran informasi dalam aktivitasnya. Mereka dapat memperoleh informasi baru dan memecahkan masalah yang mungkin timbul dalam pertukaran informasi.
Assessments of physical, social, and economic vulnerability in Tarakan due to climate change Pratiwi, Sulistya Rini; Nainggolan, Yohanna Thresia; Utomo, Mohamad Nur
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9008

Abstract

Climate change is one of the phenomena that affects the condition of coastal communities in their physical, social, and economic aspects. Communities in a coastal area are considered vulnerable because they live in a disaster-prone area. This study aims to examine the classification of physical, social, and economic vulnerability as well as the capacity of coastal communities due to climate change in Tarakan City and to measure the relationship between physical, social, and economic vulnerability and community capacity from disasters due to climate change in Tarakan City. The data used are qualitative and quantitative, with a descriptive approach using the Likert scale method, the Guttman scale, the rating scale, and the Spearman rank correlation test. The results demonstrate that the level of physical vulnerability of the coastal community in Tarakan City was high at 80%, and the socioeconomic vulnerability of the coastal community in Tarakan City was medium at 52% and 52%, respectively. Meanwhile, the level of community capacity is high at 69%. The level of relationship between physical, social, and economic vulnerability and community capacity is very weak.
Competency mediates the influence of talent, interpersonal skills, and motivation on work ethic in entrepreneurial students Kusnilawati, Nunik; Kuswardani, D. C.; Utaminingsih, Adijati; Sulistyawati, Ardiani Ika; Kusuma, Linda
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9049

Abstract

Work ethic is currently a strategic entrepreneurship issue. Gaps were still found in previous studies. This study uses an alternative research model by placing the competency variable as a mediating variable. Such a model is the novelty of this research. The research aims to analyze the influence of talent, interpersonal skills, and motivation variables on work ethic through competency mediation in entrepreneurial students in Semarang. This research uses a sample of 120 respondents. Data was collected using a questionnaire instrument and distributed to respondents via Google Forms. The measurement scale uses a Likert scale with five response points. This research processed data using SmartPLS, starting with validity and reliability tests, then descriptive statistical analysis, and ending with inferential analysis. This study uses a significance-level test to test the hypothesis. Valid and reliable data can be identified through validity and reliability tests. The analysis results show that work ethic is influenced by 62 percent by the interpersonal skills-motivation variable, while competence is influenced by 59 percent by the talent-interpersonal skills-motivation variable. The results show that competence plays a role as a mediation between interpersonal skills and work ethic, as well as between motivation and work ethic, but does not mediate between talent and work ethic.
Chief risk officer and audit fee: An investigation from financial industries in Indonesia Andriani, Vina Kusuma; Harymawan, Iman; Hasnan, Suhaily
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v27i1.9322

Abstract

Penunjukan seorang CRO (Chief Risk Officer) mempengaruhi implementasi ERM (Enterprise Risk Management), yang mengurangi risiko dan menurunkan biaya audit. Peraturan Otoritas Jasa Keuangan No. 17/2014 di Indonesia mengharuskan perusahaan memiliki RMC (Risk Management Committee), yang berbeda dengan posisi CRO yang setara dengan C-Level. Studi ini menguji dampak dari keberadaan CRO terhadap biaya audit eksternal. Data yang digunakan adalah perusahaan-perusahaan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011 sampai 2020. Hasilnya menunjukkan bahwa perusahaan yang menggunakan CRO memiliki risiko yang lebih rendah, yang pada gilirannya mengurangi biaya audit. Selain itu, keahlian seorang CRO juga berdampak pada ERM yang lebih tinggi, yang kemudian mempengaruhi pengurangan biaya audit. Studi ini memberikan kontribusi kepada dunia praktis dengan mendukung penunjukan CRO dengan tujuan mengurangi risiko perusahaan. Dengan demikian, perusahaan dapat memberikan kinerja yang lebih baik.
Financial ratios and institutional ownership impact on healthcare firm’s value: A moderation role of leverage Sihombing, Pardomuan; Husni, Ricky Albert; Zakchona, Elia
Jurnal Ekonomi dan Bisnis Vol. 26 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i2.9372

Abstract

Pandemi telah menyebabkan kontraksi ekonomi global. Di tengah perlambatan ekonomi, ada satu sektor yang masih mampu tumbuh, yaitu sektor kesehatan. Hal ini ditunjukkan dengan pertumbuhan PDB sektor kesehatan selama pandemi. Namun, data PBV pada perusahaan tersebut tidak menunjukkan hasil yang memuaskan. Penelitian ini dilakukan untuk menilai faktor-faktor yang dapat meningkatkan nilai perusahaan perusahaan kesehatan, seperti profitabilitas, modal kerja, aset berwujud, dan kepemilikan institusional yang dimoderasi oleh leverage pada nilai perusahaan. Penelitian ini akan menggunakan teknik analisis data panel, laporan keuangan triwulanan tahun 2020-2021 terhadap sembilan perusahaan subsektor jasa dan perlengkapan kesehatan dari sektor kesehatan yang terdaftar di tahun 2022. Hasil penelitian ini menunjukkan bahwa aset berwujud memberikan dampak negatif dan leverage memberikan dampak positif terhadap nilai perusahaan, sedangkan faktor lainnya tidak mempengaruhi nilai perusahaan. Leverage hanya dapat memoderasi aset berwujud untuk melemahkan efek negatif dari aset berwujud, sedangkan faktor lain tidak dapat dimoderasi oleh leverage. Hasil ini menunjukkan bahwa untuk memaksimalkan nilai perusahaan, leverage harus dioptimalkan untuk mengurangi efek negatif dari investasi pada aset berwujud.
Disclosure of sustainability report and accounting conservatism Putri, Magdalena Lisanti; Andreas, Hans Hananto; Chang, Ming Lei
Jurnal Ekonomi dan Bisnis Vol. 26 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i2.9454

Abstract

Disclosure of sustainability reports is a form of corporate social and environmental responsibility. The company's quality and initiatives in disclosing sustainability reports will impact the preparation of financial reports under the concept of accounting conservatism. This study aims to provide empirical evidence of the effect of sustainability report disclosure on applying accounting conservatism principles. This study comprises manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2017–2020. The number of samples used in this study was 74, based on the purposive sampling method. The data analysis method in this research is a quantitative analysis using panel data regression analysis with the Random Effect Model (REM). The results of this study indicate that disclosure of sustainability reports has a positive effect on accounting conservatism. This research's contribution is to help companies decide what their corporate responsibility efforts should prioritize. The companies should be more aware of the effects of accounting conservatism and different sustainability report disclosures.
The influence of flexible working arrangements and work-life balance on job satisfaction: A double-layered moderated mediation model Indradewa, Rhian; Prasetio, Agustinus Ayung
Jurnal Ekonomi dan Bisnis Vol. 26 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i2.9551

Abstract

This study aimed to test the impact of flexible work arrangements on work-life balance and job satisfaction with moderating variables of work stress, emotional exhaustion, and improvement of personal work life. The method of collecting data was carried out boldly in Jakarta. The respondents studied were employees & students who applied the principles of flexible work arrangements from March to May 2023. The research population involved 229 respondents who live in the Jakarta-Bogor-Depok-Tangerang-Bekasi area. The analytical method used is PLS-SEM (Partial Least Square-Structural Equation Modeling) through the SmartPLS 3.0 application. The research results show that flexible working arrangements positively influence job satisfaction and work-life balance. Work stress does not have a moderating effect in the impact of flexible working arrangements on work-life balance. Work-personal life enhancement affect work stress. Work-life balance has a positive effect on job satisfaction. Emotional exhaustion has a moderating effect in the impact of work life balance on job satisfaction. Work-personal life enhancement impacts emotional exhaustion. The managerial implications of this research for human resource management in implementing flexible time policies for organizations and their companies. The flexible working arrangement also can benefit the company by reducing the cost due to the fee for renting a workspace. This research can contribute to make an efficiency in corporations.

Page 22 of 26 | Total Record : 260

 20   21   22   23   24 

Filter by Year

2014 2025


Reset
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