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INDONESIA
Jurnal Samudra Ekonomi dan Bisnis
Published by Universitas Samudra
ISSN : 20891989     EISSN : 26141523     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
FOCUS Jurnal Samudra Ekonomi dan Bisnis (JSEB) focused on economics, business and management studies and present developments through the publication of research articles, research report, and book reviews. Languages used in this journal are Indonesia and English. SCOPE Jurnal Samudra Ekonomi dan Bisnis (JSEB) specializes on economics, business, and management and is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholar of related disciplines.
Arjuna Subject : -
Articles 298 Documents
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Analisis Islamic Green Economy dalam Penanganan Limbah PKS dengan Pendekatan Pentahelix Barus, Muhammad Akbar Alghifari; Syahbudi, Muhammad; Darma, Budi
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 3 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i3.10860

Abstract

Handling efforts by reusing palm oil industry waste in accordance with the green economy concept are considered capable of minimizing the negative effects of industrial activities. The aim of this research is to explore green economy opportunities in overcoming the negative impacts of the industry. Data collected through field observations, interviews and questionnaires, was tested using EFAS and IFAS techniques and then formulated using the SOAR matrix. The results of analysis found that the S-A strategy in green industrial activities uses power to achieve aspirations so that companies can use it as an excuse to continue implementing and developing sustainable concepts. With efforts to reuse waste and with assistance and monitoring of the five elements of the pentahelix in efforts to handle waste, it is found that the negative influence of palm oil industry activities can be minimized.
Integrating Perceived University Support and Theory of Planned Behavior in Determining Entrepreneurship Intention among Student Siregar, Jonathan Lampatar; Siregar, Veronika Angel; Rahmiati, Filda; Daniela, Lerissa; Ramananda, Dimaz
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 3 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i3.10943

Abstract

Based on the Theory of Planned Behavior, this study investigates how perceived university support influences entrepreneurship intention through the mediating variables of attitude, subjective norms, and perceived behavioral control. Using a quantitative approach with 188 Generation Z student respondents from Jakarta, data was collected via online questionnaires and analyzed with SEM using SmartPLS 4. The results show that perceived university support significantly affects attitude toward behavior, subjective norms, and perceived behavior control. However, its impact on entrepreneurship intention is only significant when mediated by attitude and perceived behavioral control, while subjective norms show no significant indirect effect.
Analisis Customer Preference dalam Memilih Hijab (Studi pada Produk Hijab Rumah Anita Jombang) Kurniawan, Indra; Yuliana, Anita
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.9033

Abstract

This research aims to identify variations or combinations of attributes that form customer preference for hijab in Jombang district. The method used is a descriptive-exploratory method. Data analysis uses conjoint analysis. The attribute factors that form customer preferences analyzed in this research are materials, colors, models and motifs. Sampling used accidental sampling technique, with a total of 100 respondents. The results show that the product combinations in hijab products of Rumah Anita that are consumer preferences are ceruty chiffon hijab material, soft hijab colors, pashmina hijab models and plain hijab motifs. In choosing Rumah Anita’s hijab products, the order of the most important attributes that influence consumer purchasing decisions is that the first is that consumers prioritize the model attribute, the second is the motif attribute, the third is the material attribute and the last is the color attribute.
Pengaruh Pendapatan Per Kapita Penggunaan Energi, Keterbukaan Perdagangan dan Kepadatan Penduduk terhadap Degradasi Lingkungan Thahirah, At; Bashir, Abdul; Sari, Dwi Darma Puspita
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.9847

Abstract

The study was conducted with the aim of analyzing the effect of per capita income, energy use, trade openness and population density on environmental degradation in BRICS and MINT countries and proving the validity of the Environmental Kuznets Curve (EKC) hypothesis. The data used is time series data during 2010-2022 and the cross-section consists of nine countries, namely Brazil, Russia, India, China, South Africa, Mexico, Indonesia, Nigeria, and Turkey. Data sources were obtained from the Global Carbon Atlas, World Bank, and Our World In Data using panel data regression analysis techniques. The results showed that per capita income, energy use, trade openness and population density had a positive and significant effect on environmental degradation, and proved the EKC hypothesis in BRICS and MINT countries even though it has not reached a turning point.
Pengaruh Kualitas Pelayanan dan Fasilitas terhadap Minat Berkunjung Kembali melalui Kepuasan Konsumen Hotel Comercial Bizpark Prakoso, Diki; Tanjung, Ahmad Albar
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10074

Abstract

The research identifies the influence of service quality and facilities on intention to revisit through consumer satisfaction at hotels in the Commercial Bizpark Kualanammu complex. The sample includes 100 respondents selected using accidental sampling technique. The results of the SEM-PLS analysis show that the quality of services and facilities is proven to have a direct positive and significant effect on consumer satisfaction; as well as, service quality, facilities and customer satisfaction have been proven to have a positive and significant effect on interest in returning to visit. Indirectly, the quality of services and facilities has a positive and significant effect on interest in returning to visit through consumer satisfaction. It is expected that the results of this research will further help maintain facilities and improve the quality of hotel services.
Pengaruh Pengetahuan Perpajakan, Penghargaan Finansial, dan Efikasi Diri terhadap Minat Mahasiswa Akuntansi Berkarier di Bidang Perpajakan Vishwamitra, I Gusti Ngurah Premananda; Mimba, Ni Putu Sri Harta
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10143

Abstract

The study aims to analyze the influence of taxation knowledge, financial rewards, and self-efficacy, on accounting students' interest in a career in taxation. This research is located at the Faculty of Economics and Business, Udayana University. Data collection was conducted using a survey method using a questionnaire. The number of respondents was 275 students selected through nonprobability sampling method with saturated sampling technique or census. Structural Equation Modeling (SEM) based on Partial Least Square (PLS) approach was used to analyse data with the help of SmartPLS software. The results show that taxation knowledge, self-efficacy, and financial rewards have a significant positive influence on accounting students' interest in a career in taxation.
Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Putra, Ade Dwika; Merkusiwati, Ni Ketut Lely Aryani
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10158

Abstract

This research aims to obtain empirical evidence regarding the influence of taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, along with SAMSAT Kerti on motor vehicle taxpayer compliance in Denpasar City. This research was carried out at the Regional Tax and Retribution Service UPTD Office, Bali Province, Denpasar City. This research uses the Theory of Planned Behavior along with Attribution Theory. The sample was determined using accidental sampling with a sample of 100 respondents calculated using the Slovin formula. Data were collected through questionnaires, and data were analyzed using multiple linear regression methods. Findings show that taxpayer awareness, motor vehicle tax relief, the SAMSAT Drive Thru service system, and SAMSAT Kerti, have a positive effect on motor vehicle taxpayer compliance in Denpasar City.
Reaksi Pasar Atas Pengumuman Kenaikan Bank Indonesia 7-Day Reserve Repo Rate Tanggal 19 Oktober 2023 Cahyani, Ni Luh Pipin; Wirakusuma, Made Gede
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10168

Abstract

In the capital market, investors are very attentive to the information content of an event, one of which is the event of an increase in the Bank Indonesia 7-day reserve repo rate (BI7DRR). This event caused a decrease in the IDX Composite, followed by a decline in stock prices. The purpose of this study is to examine how the capital market reacted to the announcement of the increase in the BI7DRR on October 19, 2023, using abnormal returns and trading volume activity as proxies. Total of 79 companies in the property and real estate sectors was taken using purposive sampling method and ypothesis testing was conducted using the nonparametric Wilcoxon signed-rank test. The results show that there is a difference in abnormal returns before and after the increase in BI7DRR, but there is no difference in trading volume activity before and after the increase in BI7DRR.
Pengaruh Earnings Management dan Tax Avoidance pada Nilai Perusahaan dengan Managerial Ownership sebagai Variabel Pemoderasi Yunikayanti, Ni Komang; Wirajaya, I Gde Ary
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10336

Abstract

The research aims to analyze the influence of earnings management and tax avoidance on company value using managerial ownership as a moderating variable. This research method applies a quantitative approach in the form of an associative approach. This research was carried out on manufacturing sector companies listed on the IDX for the 2020-2022 period. A total sample of 111 observations was determined using the purposive sampling method, and analyzed using the moderated regression analysis (MRA) technique. The results show that earnings management and tax avoidance have a negative effect on company value, managerial ownership is unable to moderate the effect of earnings management on company value, and managerial ownership is unable to moderate the effect of tax avoidance on company value.
Forecasting the Stock Price of Coal and Coal Commodity Companies using the ARIMA and ARCH/GARCH Models for 2011-2022 Nuryadin, Didi; Sarayuda, Ida Bagus Putu Cesario Putra; Nada, Dewi Qutrun
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10797

Abstract

This study focuses on coal companies in Indonesia, a key sector in the mining industry. It explores how ARIMA and ARCH/GARCH models can predict the share prices of these companies. The results indicate that these models are effective, with Mean Absolute Percentage Error (MAPE) values ranging from 6 to 20 percent. The movement of stock prices is directly proportional to changes in the benchmark price. Additionally, it emphasizes the significant impact of geopolitical events, like the Russia-Ukraine conflict, and post-pandemic economic conditions on the coal industry. These factors have influenced coal company stock prices, highlighting the value of forecasting models in adapting to market fluctuations. The research provides important insights for investors, suggesting that advanced econometric models can help make informed investment decisions and enhance strategies in the volatile coal market by accounting for external events and model accuracy.

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