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Contact Name
Henny Medyawati
Contact Email
henmedya@staff.gunadarma.ac.id
Phone
+6281517662134
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ekbis@gunadarma.ac.id
Editorial Address
Jl. Margonda Raya, No.100, Depok, Jawa Barat. 16424
Location
Kota depok,
Jawa barat
INDONESIA
Ekonomi Bisnis
Published by Universitas Gunadarma
ISSN : 0853862X     EISSN : 20898002     DOI : http://dx.doi.org/10.35760/eb
Jurnal Ilmiah Ekonomi Bisnis is a journal through a peer-review process. Jurnal Ilmiah Ekonomi Bisnis is intended for academics and researchers to publish their articles which is an original text that has not been published in another journal. The focus and scope are in the fields of management, economics and accounting.Jurnal Ilmiah Ekonomi Bisnis is a journal through a peer-review process. Jurnal Ilmiah Ekonomi Bisnis is intended for academics and researchers to publish their articles which is an original text that has not been published in another journal. The focus and scope are in the fields of management, economics and accounting.
Articles 483 Documents
ANALYSIS OF TAX AVOIDANCE IN FINANCIAL STATEMENT FROM SHARIA ACCOUNTING PERSPECTIVE Indahsari, Leny; Suryanto, Tulus; Noviarita, Heni; Fasa, Muhammad Iqbal
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 1 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i1.8562

Abstract

Tax evasion for companies in Indonesia is not a violation of the law where there are no civil sanctions. However, such activities are not justified in Islam. In Islam, an accounting system using Islamic sharia is a recording system that aims to get profits without any party feeling disadvantaged. The purpose of this study is to analyze tax scanning on financial statements from the perspective of Islamic accounting. The research method used in this study uses the Fixed Effect Model (FEM) with panel data from 2020-2022; the sample used is 10 company stocks included in the Jakarta Islamic Index. The results of FEM statistics showed that the company's profit variable, namely ROA, significantly negatively affected tax avoidance, and the company's sales growth variable significantly positively affected tax avoidance with a confidence level of 95 percent. Then the practice of tax avoidance in the perspective of Islamic accounting where the activity is not allowed because it will cause losses to other parties.
ANALISIS INTEGRASI PASAR DAN ELASTISITAS TRANSMISI HARGA GARAM DI KABUPATEN PATI JAWA TENGAH Priyadi, Unggul; Shidiqie, Jannahar Saddam Ash; Sekar Prativi, Manik Almira
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 2 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i2.10052

Abstract

Studi tentang konsep integrasi pasar memungkinkan pemahaman terhadap dinamika perubahan harga dalam suatu pasar. Riset ini berfokus pada evaluasi integrasi pasar beserta pengukuran elastisitas transmisi harga garam di wilayah Kabupaten Pati, Jawa Tengah. Kumpulan data yang diperiksa mencakup periode dari bulan Februari 2021 hingga Juli 2023, yang terdiri dari 42 data time series. Pendekatan ini mengambil harga garam dari berbagai level: petani, pedagang, dan konsumen. Dalam menilai integrasi pasar dapat menerapkan model Index of Market Connection (IMC), sementara dalam menentukan ukuran elastisitas transmisi harga digunakannya pendekatan elastisitas transmisi harga. Hasil yang diperoleh mengungkapkan adanya integrasi pasar yang lemah antara harga garam di tingkat petani dan tingkat pedagang dan konsumen dalam jangka pendek, yang ditandai dengan nilai IMC lebih besar dari satu. Namun, ketika dilihat dari perspektif jangka panjang, terdapat bukti adanya integrasi yang kuat, dimana nilai b2 melebihi 0,5. Sudut pandang elastisitas transmisi harga menunjukkan bahwa hubungan antara harga di tingkat pedagang dan konsumen terhadap tingkat petani tidak efisien, dengan karakteristik transmisi harga yang inelastis, ditandai oleh elastisitas lebih kecil dari satu.
Front Matter Jurnal Ilmiah Ekonomi Bisnis Vol. 29 No. 1, April 2024 Jurnal Ilmiah Ekonomi Bisnis, Editorial
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 1 (2024)
Publisher : Universitas Gunadarma

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Abstract

IT IS BETTER TO BUY AT THE OFFICIAL STORE OR PREMIUM STORE AT E-COMMERCE Johan, Suwinto
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 1 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i1.8885

Abstract

E-commerce is a highly popular method of buying items right now. One of the many well-known e-commerce sites where many individuals are vying to create their own businesses is Tokopedia. Large corporations operate independently, but they also create their own official storefronts to entice customers to buy products directly from them without going through middlemen and benefiting from the Tokopedia guarantee. In order to draw clients and receive a guarantee from Tokopedia, retailers other than official stores and stores that are operated independently can upgrade to premium shops by paying a monthly charge. Potential customers take this into account because not all the things they desire are available in the official store. This study examines whether sales, establishment, operating hours, rating, and the number of couriers would affect consumers' decisions to make purchases from official stores and premium retailers.
Front Matter Jurnal Ilmiah Ekonomi Bisnis Vol. 29 No. 2, Agustus 2024 Jurnal Ilmiah Ekonomi Bisnis, Editorial
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 2 (2024)
Publisher : Universitas Gunadarma

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Abstract

MEMAHAMI PERAN VALUE CONSCIOUSNESS DAN BRAND CONSCIOUSNESS DALAM MENCIPTAKAN LOYALITAS PADA PRODUK SKINCARE Saivana, Vinka Alfatena; Wilujeng, Ita Prihatining
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 2 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i2.9284

Abstract

Perkembangan teknologi informasi yang semakin pesat mendorong berbagai perusahaan bersaing dengan menerapkan strategi pemasaran melalului media sosial khususnya bagi perusahaan perawatan kulit di Indonesia. Strategi tersebut juga diterapkan oleh salah satu brand perawatan kulit pendatang baru asal Kanada. Melalui strategi social media marketing activities, brand tersebut mampu menjadi top brand perawatan kulit terlaris di e-commerce. Hal tersebut terjadi karena konsumen loyal terhadap brand tersebut. Selain itu, terdapat beberapa faktor yang menyebabkan konsumen memiliki brand loyalty. Tujuan penelitian ini yaitu mengetahui faktor yang dapat mempengaruhi kesetiaan merek seperti aktivitas pemasaran sosial media, value consciousness, dan brand consciousness. Untuk mengetahui pengaruh tersebut maka dilakukan survei secara daring menggunaan Google form kepada 422 responden melalui media sosial. Hasil penelitian dianalisis dengan Partial Least Square (PLS)-SEM melalui software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa aktivitas pemasaran sosial media memberikan pengaruh positif dan signifikan terhadap brand loyalty, value consciousness, dan brand consciousness. Selain itu, brand consciousness dapat mempengaruhi brand loyalty konsumen secara positif dan signifikan namun hubungan antara value consciousness dan brand loyalty berpengaruh negatif dan signifikan. Selain itu, social media marketing activities dapat mempengaruhi brand loyalty secara positif dan signifikan dimediasi oleh brand consciousness namun tidak dengan value consciousness.
PENGARUH RISK PROFILE, GOOD CORPORATE GOVERNANCE EARNING, CAPITAL (RGEC) DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN: STUDI KASUS PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA SELAMA PANDEMI COVID-19 Astuti, Iis Putri; Djajanti, Atik
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 3 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i3.10474

Abstract

This research aims to examine the influence of the level of bank health using the RGEC component which consists of credit risk, operational risk, liquidity risk, good corporate governance, earnings and capital as well as earnings management on the value of companies in the banking industry listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period. The population in this study are banks registered on the IDX during 2020-2021. 40 banks were selected as research samples using the purposive sampling method. The data used is annual report data and stock transaction summaries from the IDX website. The data analysis technique used is panel data regression processed with the Eviews program. The research results show that credit risk has a significant negative effect on company value, capital has a significant positive effect on company value, while operational risk, liquidity risk, good corporate governance, earnings and earnings management have no effect on company value
MENINGKATKAN PURCHASE INTENTION MELALUI BRAND EQUITY DENGAN STRATEGI CO-BRANDING DAN SOCIAL MEDIA MARKETING PADA BRAND FASHION INDONESIA Naofal, Ahmad; Wilujeng, Ita Prihatining
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 3 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i3.10843

Abstract

Local fashion products have gained the trust of the Indonesian people through the LocalPride campaign with a survey of 40.2%. Brand The aim of this research is to determine the influence of co-branding and social media marketing strategies on purchase intentions through brand equity. The difference between this study compared to previous studies is the addition of social media marketing variables and considering mediating variables which act as a link in influencing purchase intention. The type of research used was descriptive research and explanatory research with a sample of 260 Instagram followers from the local brand. The analysis technique used is descriptive statistics and PLS analysis. The results show that co-branding and social media marketing (SMM) have a direct and significant influence on purchase intention and brand equity. It was also found that brand equity has a direct influence on purchase intention. Co-branding has an indirect, positive and significant effect on purchase intention through brand equity, but social media marketing does not have an indirect effect on purchase intention through brand equity.
PERAN BIG DATA DALAM MENGATASI PENGANGGURAN DI ERA DIGITAL: ANALISIS DAN SOLUSI BERBASIS DATA Widiasanti, Irika; Tasliah, Siti; Fathoni, Ariq Yusron; Pardosi, Yoselin; Deiharianja, Hosiana Gracia; Devitasari, Keisha Andani; Adjie, Raditya Nuswantoro
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 3 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i3.10946

Abstract

Tujuan dari penelitian ini berkontribusi untuk mengeksplorasi pemahaman pemanfaatan big data sebagai solusi cerdas dalam mengatasi tingkat pengangguran yang terus meningkat. Penelitian ini menggunakan desain penelitian kualitatif melalui teknik penelitian kepustakaan dengan metode analisis data sekunder. Penelitian menyajikan analisa dari berbagai sumber mulai dari Badan Pusat Statistik (BPS) sebagai acuan utama dalam analisis dan berbagai jurnal publikasi ilmiah bereputasi terkait big data sebagai solusi mengatasi pengangguran dari tahun 2015 hingga 2024 dengan menggunakan pendekatan literature review. Temuan penelitian menyoroti bahwa big data efektif memberikan sebuah wawasan solusi berharga mengenai pasar tenaga kerja, trend industri serta kebutuhan keterampilan dimasa depan dengan kolaborasi antara pemerintah dan sektor wisata hingga Lembaga Pendidikan diperlukan untuk mengimplementasikan penggunaan big data sebagai acuan mengurangi tingkat pengangguran di era digital. Penerapan solusi cerdas berbasis big data membantu mengurangi tingkat pengangguran, meningkatkan keterampilan tenaga kerja dan mendukung pertumbuhan ekonomi yang inklusif di Indonesia.
UNDERSTANDING ANTECEDENTS WHICH SHAPE TOURISTS’ WILLINGNESS TO VISIT FROM THE TPB VIEWPOINT Keni, Keni; Wilson, Nicholas; Candraningrat, Ica Rika; Puspitowati, Ida
Jurnal Ilmiah Ekonomi Bisnis Vol 29, No 3 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2024.v29i3.11455

Abstract

Theory of planned behavior (TPB) had been used repeatedly by various researchers to analyze human’s behavior. Utilizing this framework, this research attempts to fully investigate various variables which could affect tourists’ willingness to visit Bintan Island in Riau Island, Indonesia. Questionnaires were used to gather data from the qualified respondents who’ve visited Bintan Island at least once in the past 1 year. Next, a non-probability sampling in the form of purposive sampling was implemented in order to ensure that all respondents who filled in the questionnaires had satisfied the criteria. After distributing the questionnaires to the respondents for around 4 months, a total of 198 data had been successfully gathered from the respondents. However, after further assessment, 24 data need to be omitted since these data were filled in by respondents who failed to fulfill the respondents’ criteria set in this study, thus confirming that a total 174 data will be further assessed in this research using PLS-SEM method using SmartPLS 4 software. After analyzing these data, authors concluded that all three main variables within the TPB theory, namely attitude, perceived behavioral control and subjective norms, together with destination attachment, significantly and positively affect tourists’ willingness to visit Bintan Island.