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EKONOMIS : Journal of Economics and Business
Published by Universitas Batanghari Jambi
ISSN : 25978829     EISSN : 25978829     DOI : 10.33087/ekonomis
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomis: Journal of Economics and Business diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, Jurnal ini mencakup bidang ilmu Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi dan Bisnis. Ekonomis: Journal of Economics and Business Jurnal ini diterbitkan sebanyak dua kali dalam setahun yaitu pada bulan Maret dan September.
Arjuna Subject : -
Articles 1,033 Documents
 99   100   101   102   103 
Pengaruh Neuroaccounting terhadap Pencegahan Risiko Fraud, dengan Kecerdasan Spiritual sebagai Variabel Intervening Ersa, Andina; Soenaria, Syaiful Rahman; A, Gia Kardina Prima
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2557

Abstract

This study aims to analyze the influence of neuroaccounting on the cognitive and affective aspects of fraud risk prevention, both directly and through spiritual intelligence as an intervening variable. The causality method was used to analyze the cause-and-effect relationship between variables, focusing on the influence of neuroaccounting (cognitive and affective aspects) and spiritual intelligence on fraud risk prevention. The results of this study indicate that although affective neuroaccounting has a positive influence on fraud risk prevention through spiritual intelligence, cognitive neuroaccounting does not have a significant indirect effect. Surprisingly, both cognitive and affective neuroaccounting have a negative direct impact on fraud risk prevention. This suggests that relying solely on cognitive or affective approaches without a strong ethical foundation may be ineffective in preventing fraud. This study highlights the importance of spiritual intelligence in encouraging ethical behavior to mitigate fraud. Therefore, the results of this study can assist companies in employee recruitment, making them more selective, and in job-specific assessments that can help detect an individual's propensity to commit fraud.
Analisis Pengaruh Beban Kerja terhadap Tingkat Kelelahan Pekerja Karyawan Toko Menggunakan SSRT (Subjective Self Rating Test) dan CVL (Cardiovascular Load): Studi Kasus Toko Sarung Surya Baru Afiano, Zhola Hamka; Suryadi, Akmal; Prameswari, Mega Cattleya
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.1957

Abstract

This research aims to measure the workload and level of fatigue received by workers and determine the relationship between the two. The method used is %CVL to classify workload through the worker's pulse and the SSRT questionnaire to measure the level of worker fatigue through subjective assessment. Measurements of workload and fatigue levels were carried out on 30 respondents. This research is expected to contribute to improving the influence of workload to make it more ergonomic and help Toko Surya Baru Surabaya control the risk of health problems caused by ergonomic factors. By identifying the problem of employee work fatigue, Toko Surya Baru Surabaya can implement work improvement proposals to overcome employee fatigue that are more ergonomic to improve employee comfort and health.
Pengaruh Entrepreneurial Competency dan Financial Literacy terhadap Business Performance Sustainability melalui Inovasi sebagai Variabel Mediasi pada UMK Sektor Kuliner di Kota Jambi R, Dzaky Achmad; Setiawati, Rike
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2777

Abstract

This study aims to analyze the influence of entrepreneurial competency and financial literacy on business performance sustainability with innovation as a mediating variable. This study uses a quantitative approach with primary data obtained through questionnaires distributed to 100 MSMEs selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) through SmartPLS4, including validity and reliability testing, as well as hypothesis testing using the bootstrapping method. The results show that entrepreneurial competency has a positive and significant effect on business performance sustainability. In addition, entrepreneurial competency and financial literacy have a positive and significant effect on innovation. However, financial literacy does not have a significant effect on business performance sustainability. Other findings indicate that the innovation variable does not mediate the relationship between entrepreneurial competency and financial literacy with business performance sustainability. The implications of this study emphasize that entrepreneurial competency is a key factor that directly drives sustainable business performance, while financial literacy and innovation require more comprehensive strategic support to provide optimal contributions to business sustainability.
Dampak Kebijakan Hilirisasi CPO pada Industri Hilir Margarin terhadap Penerimaan Devisa Ekspor Indonesia Asifa, Asifa; Hidayat, Nia Kurniawati; Novindra, Novindra
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2443

Abstract

Downstream programs in various fields have given birth to several policies, including policies in downstream Crude Palm Oil (CPO) which encourages an increase in foreign exchange or labor absorption. One of the downstream CPO products in high-value-added ceramics is margarine. The demand for margarine products has been increasing every year because margarine is used as a food ingredient. This study used dynamic simultaneous equations spanning the last 25 years (1998-2022) and was processed using SAS software. In this study, an analysis was carried out on what factors affect the demand for CPO by the downstream margarine industry, the demand and supply of domestic margarine products, and the export of Indonesian margarine products. This study also analyzes the impact of downstream policies on the margarine industry, including increasing the export tax on CPO as a raw material for margarine, increasing the production capacity of the downstream margarine industry, or a combination of the two policies. The research concluded that increasing the CPO export tax led to a decrease in CPO export volume, which led to an increase in CPO supply and CPO demand by the margarine downstream industry while increasing production capacity encouraged an increase in demand for CPO by the margarine industry and an increase in CPO prices, then affected in increasing in palm oil productivity. The combination of these two policies has a positive impact on increasing the downstream of CPO into marginal, but they need to be encouraged by the government in the future, therefore it can generate a higher export foreign exchange value.
Pengaruh Big Data Analytics (BDA) dan Time Pressure terhadap Efektivitas Deteksi Fraud dengan Peran Moderasi Computer Assisted Audit Techniques (CAATs) pada Kantor Akuntan Publik di Jakarta Ericho, Michael Fedrix; Salim, Susanto
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2774

Abstract

This study aims to analyze the influence of big data analytics and time pressure on the effectiveness of fraud detection and the moderating role of CAATs in Public Accounting Firms in Jakarta. An explanatory quantitative approach using PLS-SEM, data were obtained through a survey of external auditors experienced in computer-based audit technology. The results show that big data analytics significantly increases the effectiveness of fraud detection, however, time pressure significantly decreases the effectiveness of fraud detection. CAATs can act as a moderating influence between big data analytics and the effectiveness of fraud detection significantly. However, CAATs do not moderate the influence between time pressure and the effectiveness of fraud detection. These findings emphasize the importance of technology adoption in improving audit quality
Pengaruh PDRB Perkapita, Pendidikan dan Kepadatan Penduduk terhadap Jumlah Kriminalitas pada Kabupaten/Kota di Provinsi Jambi Sari, Yolanda; Mainita, Mainita; Rosalinda, Rosalinda; Amali, Muhammad
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2799

Abstract

This study aims to analyze the influence of per capita GRDP, education, and population density on crime rates in Jambi Province from 2017 to 2024. The study used panel secondary data analyzed using quantitative descriptive methods and regression analysis using a random effects model (REM). The results show that simultaneously, per capita GRDP, education, and population density significantly influence crime rates in Jambi Province from 2017 to 2024. However, partially, per capita GRDP has a negative and significant effect on crime rates, inversely proportional to population density, which has a positive and significant effect on crime rates. Meanwhile, education has a negative and insignificant effect on crime rates in Jambi Province.
Pengaruh Tingkat Suku Bunga Kredit, Prosedur Kredit, Kualitas Pelayanan dan Literasi Keuangan Terhadap Keputusan Pengambilan Kredit Konsumtif di PT. Bank Pembangunan Daerah (BPD) Papua Cabang Waisai Kabupaten Raja Ampat Marleyn, Clara Juvita Indri; Wijaya, Erric; Muchlis, Muchlis; Haryanti, Enny
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2754

Abstract

This study aims to analyze the influence of credit interest rates, credit procedures, service quality, and financial literacy on consumer credit decisions at PT. Regional Development Bank Papua, Waisai Branch, Raja Ampat Regency. The study used a quantitative approach with a survey method of customers with Civil Servant and Government Employees with Work Agreements status in Waisai City. Data were collected through an online questionnaire using Google Forms and analyzed using Structural Equation Modeling (SEM) techniques. The results showed that interest rates, credit procedures, service quality, and financial literacy had a significant positive effect on consumer credit decisions. These findings emphasize the importance of setting competitive interest rates, simple credit procedures, quality service, and improving customer financial literacy to encourage credit decisions.
Efektivitas Pembelajaran Perpajakan dalam Meningkatkan Kompetensi Mahasiswa Akuntansi Aulia, Putri Sonya; Larasati, Anissa Yuniar
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2619

Abstract

This study aims to analyze the effectiveness of tax learning methods among Accounting students at Universitas Jenderal Achmad Yani. It compares the 2021 cohort, who completed Taxation 1 and 2 courses, with the 2022 cohort, who directly joined tax certification (brevet) without theoretical coursework. Employing a descriptive qualitative approach, data were collected through in-depth interviews and analyzed thematically. The findings indicate that theoretical learning provides a solid conceptual foundation, enhancing students’ comprehension and readiness for practical content. In contrast, students without prior theory faced difficulties in understanding tax concepts, terminology, and case resolution. The study highlights the importance of a hybrid approach integrating theory and practice to foster comprehensive tax competence. These findings contribute to curriculum policy formulation under the Merdeka Belajar Kampus Merdeka (MBKM) framework.
Pengaruh Kualitas Kerja, Lingkungan Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai di Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sidoarjo Erlithasari, Erine; Firdaus, Vera; Sumartik, Sumartik
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2190

Abstract

This study aims to analyze the influence of work quality, work environment, and work discipline on employee performance at the Population and Civil Registration Office of Sidoarjo Regency. This study uses a saturated sample, meaning that all 100 employees at the Population and Civil Registration Office of Sidoarjo Regency were used as research samples. The data collection technique was carried out using a proportional sampling technique. Data were collected through questionnaires and then analyzed using multiple linear regression. The results of this study revealed that simultaneously and partially there was a positive and significant influence between the variables of work quality, work environment, and work discipline on employee performance at the Population and Civil Registration Office of Sidoarjo Regency.
Pengaruh Tax Avoidance Terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Moderasi Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Girsang, Cinta Rosa N; Larasati, Anissa Yuniar
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2674

Abstract

This study aims to examine the effect of tax avoidance on firm value by considering the role of dividend policy as a moderating variable. The study sample consists of energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research method used is a quantitative approach with Moderated Regression Analysis (MRA) analysis techniques. The results show that tax avoidance has no significant effect on firm value partially. Furthermore, dividend policy is unable to moderate the relationship between tax avoidance and firm value. This finding implies that tax efficiency strategies through tax avoidance have not been perceived by the market as a positive signal for increasing firm value, and dividend policy has not played a role as a reinforcement in this relationship.

Page 101 of 104 | Total Record : 1033

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