cover
Contact Name
Elisabeth Rotua Simamora
Contact Email
elisabethrotuas@usm.ac.id
Phone
+6282250009950
Journal Mail Official
jseb@usm.ac.id
Editorial Address
Gedung N Fakultas Ekonomi Universitas Semarang, Jl. Sukarno Hatta Semarang 50196
Location
Kota semarang,
Jawa tengah
INDONESIA
EBSJ
Published by Universitas Semarang
ISSN : 25806084     EISSN : 25808079     DOI : 10.26623/ebsj.v7i2
Core Subject : Economy,
Economics and Business Solutions Journal is an International Scientific Journal, published by Fakultas Ekonomi Universitas Semarang (USM), Central Java, Indonesia. Economics and Business Solutions Journal is intended to the national and international scholarly community. The aim of this journal is to publish high-quality articles dedicated to all aspects of the lates outstanding developments in the field of economics and business. Articles published are the results of research, bringing the new sights (scope) on Economics, Management and Business, and Accounting. Meanwhile, submitted papers are evaluated by double blind peer review for contribution, originality and relevance.
Articles 101 Documents
The Effect of Corporate Social Responsibility (CSR) Disclosure on Tax Avoidance with Gender as Moderating Variable in Mining Companies Luxmawati, Friska; Prihantini, Febrina Nafasati
Economics and Business Solutions Journal Vol. 4 No. 1 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.166 KB) | DOI: 10.26623/ebsj.v4i1.2242

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosure on tax avoidance in Indonesia and also to determine the relationship between Corporate Social Responsibility (CSR) disclosure on tax avoidance with gender as the moderating variable. This study was conducted in 19 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2017 period using secondary data. Samples were selected using purposive sampling method with the total of 38 observations. Data analysis in this study uses simple regression analysis and Moderated Regression Analysis (MRA) with independent variable of Corporate Social Responsibility (CSR), dependent variable of tax avoidance, and moderating variable of gender. The results showed that Corporate Social Responsibility (CSR) had no effect on tax avoidance. Gender is able to moderate the effect of Corporate Social Responsibility (CSR) on tax avoidance
Revealing the Success of Renita Enceng Gondok in Maintaining its Business Existence Liana, Eka Wahyu; Nugroho S.S, Rr. Lulus Prapti; Triyani, Dian
Economics and Business Solutions Journal Vol. 4 No. 1 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.091 KB) | DOI: 10.26623/ebsj.v4i1.2243

Abstract

This research was conducted at the Renita Eceng Gondok SME, Demakan, Banyubiru, Ambarawa, Semarang in the marketing and production section. The aim of this study is to explore the success of the Renita Eceng SME business in maintaining its existence. This study is a case study with triangulation of data sources, observation data, interviews, documentation, and narratives. Informant study is based on the appropriate principle and adequacy. There are 6 basic informant principles in this study. The results of this study indicate that the strategy of Renita Eceng Gondok in achieving success and maintaining its existence is paying attention on material quality and improve the skill of their employee (human resources). The way of Renita Enceng Gondok explores creative ideas in creating variety of superior Enceng Gondok handycrafts products is by looking for patterns from internet then they developed the pattern based on the instruction from the owner of Renita Eceng Gondok. These ideas were turn into shoes, sandals, paper towels, jars, trash bins, frame, miniatures, and glass for hotel construction, laundry baskets, and others. The government supports this SME by facilitating exhibitions, training in management, marketing, equipments, etc.
The Effect of Liquidity, Profitability, Leverage on Corporate Value with Dividend Policy and BI Rate as Moderated Variables (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2014-2017) Setiawan, Dana Eka; Rahmawati, Ika Yustina
Economics and Business Solutions Journal Vol. 4 No. 1 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.992 KB) | DOI: 10.26623/ebsj.v4i1.2239

Abstract

This study aims to examine the effect of liquidity, profitability, leverage on corporate value with dividend policy and the BI Rate as a moderating variable on banking companies listed on the Indonesia Stock Exchange in 2014-2017. The study used a purposive sampling method for sampling, as many as 13 banks based on criteria. This study uses secondary data from company annual reports. Data were analyzed using SPSS 25. The results showed that: liquidity had a negative and not significant effect on corporate value, profitability had a positive and significant effect on corporate value, leverage had a negative and not significant effect on corporate value, dividend policy and the BI Rate are not able to moderate the effect of liquidity, profitability, and leverage on corporate value.
Market Orientation, Entrepreneurship Orientation, and Company Performance: Study on Small and Medium Industries (SMES) Furniture in Demak District Wibisono, Totok; Universari, Nuria; Budiati, Yuli
Economics and Business Solutions Journal Vol. 4 No. 1 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.713 KB) | DOI: 10.26623/ebsj.v4i1.2240

Abstract

The objectives of this research were to examine the effect of market orientation and entrepreneurial orientation toward firm performance. The populations of this study were small and medium enterprises (SMEs) in Demak regency. The sample were the furniture industry SMEs. This is a survey type of questionnaire based research. Sample size of the study is 86 and the data collection technique with purposive sampling. The data analysis used was PLS (Partial least Square). The research result showed that market orientation and entrepreneurial orientation have a positive effect on firm performance. It was evident that market orientation and entrepreneurial
Analysis Of Profits And Feasibility Of The Tempe Household Tempe Crafts Manufacturer In Lamper Tengah Village, Semarang Selatan District Meiriyanti, Rita; Rinawati, Tri; Hartoto, Witjaksono Eko
Economics and Business Solutions Journal Vol. 2 No. 1 (2018): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (912.845 KB) | DOI: 10.26623/ebsj.v2i1.2422

Abstract

A small industry has a strategic role in driving the economy. One of the potential small industries to be developed is the tempe industry. This study aims to analyze the benefits and feasibility tempe crafts manufacturer in Lamper Tengah Village, Semarang Selatan District which is the largest tempe industry area in Semarang City so that the results of the analysis can be taken into consideration to further develop their business.This research design uses quantitative methods. This research is a case study so business owners making tempeh in Semarang City is used as a source to obtain information needed in research. The data used are primary and secondary. Data collection techniques carried out by interview, observation, and recording. Data obtained analyzed using profit analysis  Ï€ = TR-TC  and to find out business feasibility using the formula  R / C  Ratio.The results of this study indicate that the average total cost incurred by tempe producers in Lamper Tengah Village per month is Rp 16,916,210.70. The average amount of tempe produced was 18,108 packs with an average price of Rp. 2,500, so that the average monthly income earned by tempe craftsmen is Rp 45,270,556 and the average profit gained is Rp 28,354,355. The business of making soybean tempe has an efficiency value of 2.68, meaning that every one rupiah the costs incurred will get an income of 2.68 times the cost incurred, then the tempe industry business in Lamper Tengah Village is feasible to continue and can even be invested in industrial development the tempe.Keywords: Profit, Business Feasibility, Tempe Crafts Manufacturer
Antecedents and Consequences of Work Stress Behavior Universari, Nuria; Harsono, Mugi
Economics and Business Solutions Journal Vol. 5 No. 1 (2021): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v5i1.3362

Abstract

The purpose of this paper is to obtain a work stress model from scientific literature published from 2017 to 2020, where in one of the years, 2020, there was a covid-19 pandemic which had an impact on work stress. This study uses a literature review on work stress including antecedents, consequences, work stress management and the type of work/profession studied in research on work stress from 2017 to 2020. Based on the results of literature studies, the antecedents that most often appear in research on work stress are role conflict, workload, and leadership, while the consequences that often arise are  burnout, job satisfaction/dissatisfaction, and intentions  turnover. Work stress management involves individual and organizational levels. While the profession that has been mostly researched on the topic of work stress are paramedics and employees of the banking industry.
The Effect of Good Corporate Governance on Financial Performance in LQ45 Companies Listed in Indonesian Stock Exchange Muhammad, Nurkholis; Damayanti, Damayanti
Economics and Business Solutions Journal Vol. 4 No. 2 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v4i2.2789

Abstract

This study is conducted to examine the effect of good corporate governance on financial performance. The variables used in this study are the board of commissioners, the board of directors, institutional ownership and the audit committee as independent variables, while the dependent variable is financial performance proxies with ROA. This study uses 14 consistent samples of LQ45 companies that met the sample criteria during 2014 to 2018. The sampling technique in this research is purposive sampling in order to obtain 70 observations. Because the classical assumption test gets problems in the autocorrelation test, the data are transformed using the cochrane orcutt method, so that the total observations become 69 observations. The data analysis technique utilizes multiple linear regression analysis. The results of this study indicate that the board of commissioners has a positive and significant effect on financial performance, while the board of directors has a significant negative effect on financial performance, and institutional ownership has a significant positive effect on financial performance, while the audit committee has a significant negative effect on financial performance. Based on the determination testing of variable of the board of commissioners, board of directors, institutional ownership and audit committee in the regression model, this study is able to explain the dependent variable of financial performance by 32.9%, while 67.1% is explained by other variables not examined in this study
The Effect of Financial Performance on Firm Value with Corporate Social Responsibility as Moderated Variables Nafasati, Febrina; Hilal, Muhammad
Economics and Business Solutions Journal Vol. 5 No. 1 (2021): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v5i1.3327

Abstract

The purpose of this study is to examine financial performance on the firm value and to examine corporate social responsibility in moderating the relationship between financial performance and firm value. This study examines the effects of financial applications on industrial figures and examines corporate social responsibility in moderating the ties of financial applications on industrial figures.This study was conducted on 28 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2016 2018 period using secondary data. The samples were selected using the purposive sampling method, with a total of 84 companies. This study's data analysis technique was the simple regression analysis and moderated using Wrap PLS 7 with the independent variable of financial performance, the dependent variable of firm value, and the moderating variable of corporate social responsibility.The results showed that financial performance affected firm value, while corporate social responsibility was able to moderate financial performance on firm value.
Building A Work Culture in Efforts to Improve Employee Performance PT. X Jihaan, Anisa; Sugiyanto, Eviatiwi Kusumaningtyas
Economics and Business Solutions Journal Vol. 4 No. 2 (2020): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v4i2.2790

Abstract

This study aims to determine work culture in an effort to improve employee performance at PT X. This research is a qualitative research with a case study approach. Collecting data in this study using triangulation of data sources, namely observation, interviews, and documentation. Six informants were selected based on the principle of suitability(appropriateness) and sufficiency (adequacy).The results showed that PT X's work culture had benefits, namely the formation of a good work process, a more structured job, a faster problem-solving process and increased human resource capabilities. while the barriers in work culture are a lack of confidence, busy daily routines, inefficient organizational structure, lack of motivation and competence, lack of cohesiveness and employees who do not upgrade their abilities or knowledge.
Human Resources Competency in the Era of Industrial Revolution 4.0 Damayanti, Damayanti
Economics and Business Solutions Journal Vol. 5 No. 1 (2021): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v5i1.3334

Abstract

An era of technological disruption is marked by digitization in various lives. Apart from offering benefits, the industrial revolution 4.0 also has challenges that must be faced. The challenges faced by a country when implementing the 4.0 industrial revolution are the emergence of resistance to changes in demographics and social aspects, instability in political conditions, limited resources, risk of natural disasters and demands for the application of environmentally friendly technology. The PESTEL framework is the basis for considering political, economic, social, technical, environmental and legal factors to analyze challenges in the era of the industrial revolution 4.0. Indonesia needs to improve the quality of workforce skills with digital technology. The relevance of education and work needs to be adjusted to the development of the era and science and technology while still paying attention to aspects of humanities. It is important to identify in competency classification, including: 1) Technical competence consists of all knowledge and skills related to work, 2) Methodological competencies include all skills and abilities for general problem solving and decision making, 3) Social competence includes all skills and abilities as well as attitudes to cooperate and communicate with others, and 4) Personal competence includes social values, motivation, and individual attitudes. New literacy, leadership, team work, mental maturity and character, culture and entrepreneurship make HR function properly in the community. The development of thematic studies in various disciplines is linked to the real world, project-based learning, through general education (extra-curricular) programs, and internships/practical work and the important thing that can support it is foreign language skills. Thus, competent human resources (HR), critical thinking, lateral thinking and entrepreneurship can be realized.

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