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Jurnal Ekbis : Jurnal Prediksi,Analisis dan Informasi Fakultas Ekonomi Universitas Islam Lamongan is licenced under a Creative Commons Attribution ShareAlike 4.0 International License Jl. Veteran 53 A Lamongan, Kampus Universitas Islam Lamongan ekbis_unisla@ac.id +6208155554780/+6285784448848
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Jawa timur
INDONESIA
JURNAL EKSBIS
Published by Universitas Islam Lamongan
ISSN : 1979746X     EISSN : 26214210     DOI : DOI: http://dx.doi.org/10.30736%2Fje.v23i1.1150
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi Universitas Islam Lamongan dengan nomor terdaftar ISSN 1979-746X (cetak) dan ISSN 2621-4210 (online) adalah jurnal akses terbuka ilmiah yang diterbitkan oleh Litbang Pemas - Universitas Islam Lamongan. Jurnal Ekbis bertujuan untuk mempublikasikan hasil penelitian asli dan review hasil penelitian tentang analisis,prediksi dan informasi seperti manajemen, akuntansi dan ekonomi. Jurnal Ekbis mencakup beragam topik analisis,prediksi dan informasi : manajemen pemasaran, manajemen keuangan,manajemen sumber daya manusia, akuntansi biaya, akuntansi pajak, kewirausahaan, ekonomi mikro dan makro. Jurnal Ekbis diterbitkan 1 tahun 2 kali terbit (maret dan september )
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 275 Documents
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Pengaruh Penerapan Green Accounting Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Astari Dianty
JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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The condition of the value of the mining sub-sector companies in 2018 – 2020 decreased due to the decline in the financial performance of the mining sub-sector companies. This is indicated to occur because there are still many mining companies that have not implemented the concept of green accounting in their mining activities, thus affecting consumer perceptions when product sales occur. This study aims to analyze the effect of implementing green accounting on firm value with financial performance as an intervening variable. Data is obtained from 42 financial statements of companies in the mining sub-sector listed on the Indonesia Stock Exchange for the period 2018 - 2020. Green Accounting is measured using a Dummy Variable where the value is 0 for companies that do not have an environmental cost component and 1 for companies that have an environmental cost component. Finance is measured using Return on Assets and Firm Value is measured using Price to Book Value. Path analysis is used to analyze the effect of independent variables on the dependent variable, as well as the indirect effect of the intervening variable.
The Role of Financial Literacy in Household Finance Decision-Making Goso Goso; Syamsu Alam; Muhammad Yunus Amar; Musran Munizu
JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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The purpose of this study is to investigate how the importance of financial literacy is connected to a husband and wife's knowledge, abilities, and views, as well as their agreement in making decisions concerning life insurance participation. Married couples do separate in-depth interviews, with wives conducting separate interviews and husbands conducting joint interviews. The major topic we cover is how to do cognitive mapping on data received from interviews with people of different nationalities and cultures. Despite having low levels of financial literacy (financial knowledge and abilities), certain married couples play a more important role in household financial decision-making. This study project will have an impact on how financial information is perceived and how money and consumption are distributed.
ANALISIS PENGARUH LOGISTIK, TARIF MASUK BARANG, NILAI INDUSTRI TERHADAP NILAI EKSPOR BARANG NEGARA-NEGARA ASIA TIMUR PASIFIK Muhammad Glenn Yunifer; Marselina Marselina
JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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The purpose of this study was to analyze the effect of logistics performance, import tariffs and industrial value added on the value of exports of goods in East Asia Pacific countries for the 2010-2020 period, either partially or simultaneously. The analytical techniques used are model suitability testing, classical assumption testing, multiple linear regression analysis, hypothesis testing with t test and F test and testing the coefficient of determination. The results showed that logistics performance had a positive and significant effect on the value of exports of goods, import tariffs on goods had a negative and significant effect on the value of exports of goods, industrial value added had a positive and significant effect on the value of exports of goods. Logistics performance, goods entry rates,
MODERATING EFFECT OF FIRM SIZE ON THE EFFECT OF PROFITABILITY ON CAPITAL STRUCTURE IN THE PECKING ORDER THEORY PERSPECTIVE Rahmat Setiawan
JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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This paper aims to examine (1) the effect of profitability on capital structure and (2) the moderating effect of firm size on the effect of profitability on capital structure in the perspective of Pecking Order Theory . Based on the Pecking Order Theory , when a company needs funding to finance its investment, the company will prioritize its internal funding sources (retained earnings) first, and when the internal funding sources are insufficient, then the company will use external funding sources. When a company uses external funding sources, the company will prioritize sources of funding from debt, only then will the company use equity shares. In the perspective of Pecking Order Theory , profitability has a negative effect on capital structure (level of leverage or level of use of debt), which means that the higher the profitability of the company, the lower the level of leverage of the company. The theoretical explanation is that the higher the company's profitability, the higher the company's retained earnings potential. Companies that have high retained earnings potential will tend to finance their investments using retained earnings, so these companies will have a low level of leverage or level of debt use. In the perspective of the Pecking Order Theory , firm size will weaken the negative effect of profitability on the level of leverage . Companies with large sizes have low information asymmetry so that it is easier to get external funding from debt. Therefore, the negative effect of profitability on the level of leverage will be weaker in large companies compared to small companies.
MSMEs Empowerment During the Covid-19 Pandemic in the Outer Baduy Tribe Based on Asset Based Community Development (ABCD) Fitri Yani Jalil; Dinda Rama Haribowo
JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract The Covid-19 pandemic that has occurred in recent years has had such a huge impact on all elements of society, including the Outer Baduy community in Ciboleger. In addition to the economic impact, changes in consumer attitudes have also changed. This research focuses on the empowerment of MSMEs in the Baduy Luar community in Cibologer by using the Asset Based Community Development (ABCD) method. This study uses a qualitative approach. Data were collected using interview and observation methods. Based on observations, it was found that the Covid-19 pandemic that occurred did not have a significant effect on the MSMEs of the Baduy community. This is due to the existence of traditional values, culture and traditions that have been carried out and have colored the lives of the Baduy people. This valuable asset must always be preserved so that it does not become extinct due to changing times. For this reason, intensive training is needed for entrepreneurs in the Baduy community in order to provide maximum impact. Keywords: MSME Empowerment, Asset Based Community Development method, Covid-19 Pandemic, Baduy community
THE EFFECT OF LEADERSHIP AND DISCIPLINE ROLE ON IMPROVEMENT PERFORMANCE OF PASMAR SOLDIERS 2 Imam Wahyudi; Widi Permono
JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Facts in the field, there are still some Pasmar 2 soldiers who are not optimal in their work, both in daily tasks and presence in the field. This study aims to determine and analyze the influence of leadership and discipline roles on improving the performance of soldiers in Pasmar 2. The research sample was taken from 313 Marines Brigif-2 Marines from 1,442 population who are ready personnel from Brigif-2 Marines. The data analysis used is multiple regression analysis, with the results showing that partially leadership variables have a positive effect on improving the performance of soldiers in Pasmar 2, partially discipline has a positive effect on improving the performance of soldiers in Pasmar 2, and simultaneously leadership and discipline have a positive effect. and significantly to increase the performance of soldiers in Pasmar 2
INFLUENCE OF PERFORMANCE, POLICIES AND CAREER DEVELOPMENT OF NCOS ON INTEREST IN EDUCATION REGISTRATION FORMATION OF REGULAR INDONESIAN NAVY OFFICERS Seno Rio Utomo; Edward Sonata
JURNAL EKBIS Vol 23 No 2 (2022): Jurnal Ekbis : Analisis,Prediksi dan Informasi
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The purpose of this study was to analyze the performance, policy and career development variables of the NCO on the interest in the registration of the Indonesian Navy's regular Diktukpa. The method used in this study uses quantitative methods and hypothesis testing using multiple linear regression analysis of 71 non-commissioned officers who serve on staff, KRI and Battalion. The results of the study show that performance has a significant effect on the interest in the registration of the Indonesian Navy's regular Diktukpa. The policy has a significant effect on the interest in the registration of the Indonesian Navy's regular Diktukpa. Career development has a significant effect on the interest of the Navy's regular Diktukpa and performance, policies and career development affect the interest of the Navy's regular Diktukpa registration.
The Influence of Leadership and Competence of KRI ABK in the Pushidrosal Environment on Organizational Performance Agus, M Ilham; Mustari, Basri; Remeiar P, Rama
JURNAL EKBIS Vol 24 No 1 (2023): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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The purpose of this study was to examine the effect of leadership and competence on organizational performance. This study uses a quantitative method with data obtained through an instrument in the form of a questionnaire with a Likert scale assessment with the number of respondents as many as 58 soldiers. The data from filling out the questionnaire was then analyzed using the Partial Least Square technique with the help of the Smart PLS program. Based on the results of the analysis in this study, several conclusions were obtained as follows: (1) Leadership has a positive and significant effect on organizational performance, the better the superior leadership, the higher the organizational performance; (2) Competence has a positive and significant effect on organizational performance, the higher the competence of KRI personnel, the higher the organizational performance; (3) Leadership and competence have a simultaneous effect on organizational performance. In general, the conclusion obtained from the results of this study is that good leadership and competence will improve organizational performance.
The Influence of Soldier's Ability and Professionalism on the Performance of the Marine Corps Maritime Potential Staff Haryanto, Dwi; Ramadhan, Etwin; Jumino, Jumino
JURNAL EKBIS Vol 24 No 1 (2023): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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The purpose of this study was to analyze the effect of the variable of soldier's ability and professionalism of soldiers partially and simultaneously on the performance of Spotmar Kormar. As for the method carried out by researchers using a qualitative approach. Processing data obtained from questionnaires distributed to 30 respondents and analyzed using linear regression with the help of SPSS 25 program resulted that the ability of soldiers had a positive and significant effect with a value of 0.666. This means that by increasing one or part of and of course all dimensions of the ability of this HR will have an impact on increasing the ability and also on performance. Meanwhile, soldier professionalism has a positive and significant effect with a value of 0.368, meaning that an increase in professionalism will have an impact on increasing performance. While the ability and professionalism of soldiers simultaneously have a positive effect with a value of 0.369.
UKURAN PERUSAHAAN MEMODERASI PENGARUH PROFITABILITAS, CURRENT RATIO, DAN TINGKAT PAJAK TERHADAP DEBT EQUITY RATIO Purwansyah, Fetiah Dwi; Yuliana, Indah
JURNAL EKBIS Vol 24 No 1 (2023): EKBIS (Jurnal Analisis, Prediksi dan Informasi
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This study aims to determine the effect of profitability, tax rate, and current ratio on the debt equity ratio , namely the ratio in the calculation of capital structure. By including company size as a moderating variable, it is hoped that it can strengthen or weaken the relationship between variables in companies engaged in the financial sector and the trade, services and investment sectors in the period 2018 to 2020. The test is carried      out      using      statistical      software Smart PLSThe results showed that the profitability and current ratio partially had a significant negative effect on the debt equity ratio, while the tax rate partially had no effect on the debt equity ratio. Meanwhile, simultaneously profitability, CR, and tax rate have a significant negative effect. Meanwhile, the size of the company partially can only moderate the relationship between profitability and current ratio to debt equity ratio, and current ratio partially had a significant negative effect on the debt equity ratio, while the tax rate partially had no effect on the debt equity ratio. Meanwhile, simultaneously profitability, CR, and tax rate have a significant negative effect. Meanwhile, the size of the company partially can only moderate the relationship between profitability and current ratio to debt equity ratio

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