cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Prof. Dr. H. Jufriadif Na`am, S.Kom, M.Kom
Contact Email
jufriadifnaam@upiyptk.ac.id
Phone
+6287895670026
Journal Mail Official
infeb@upiyptk.ac.id
Editorial Address
Kampus Universitas Putra Indonesia YPTK Padang Jl. Raya Lubuk Begalung Padang, Sumatera Barat - 25221
Location
Kota padang,
Sumatera barat
INDONESIA
Jurnal Informatika Ekonomi Bisnis
Published by Universitas Putra Indonesia YPTK Padang
ISSN : 27148491     EISSN : -     DOI : https://doi.org/10.37034/infeb
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Informatika Ekonomi Bisnis adalah Jurnal Nasional, yang didedikasikan untuk publikasi hasil penelitian yang berkualitas dalam bidang Informatika Ekonomi dan Bisnis, namun tak terbatas secara implisit. Jurnal Informatika Ekonomi Bisnis menerbitkan artikel secara berkala 4 (empat) kali setahun yaitu pada bulan Maret, Juni, September, dan Desember. Semua publikasi di jurnal ini bersifat terbuka yang memungkinkan artikel tersedia secara bebas online tanpa berlangganan. Jurnal Informatika Ekonomi Bisnis sebagai media kajian ilmiah hasil penelitian, pemikiran dan kajian analisis-kritis dalam bidang informatika ekonomi dan bisnis. Sebagai bagian dari semangat menyebarluaskan ilmu pengetahuan hasil dari penelitian dan pemikiran untuk pengabdian pada masyarakat luas, serta sebagai sumber referensi akademisi dalam bidang informatika ekonomi dan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
 1   2   3   4   5 
Search results for , issue "Vol. 5, No. 2 (June 2023)" : 50 Documents clear
Pengaruh Profitabilitas, Hedging, dan Tingkat Utang terhadap Nilai Perusahaan Sub Sektor Batu Bara Eggy Arrahman; Dewa Putra Krishna Mahardika
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.581

Abstract

Firm value is the standard price of a company that is considered feasible for potential investors. Firm value helps investors in assessing the performance of a company and also how the company's prospects are. As the value of the company increases, it can lead to an increase in the level of shareholder welfare. The object used in this study is a coal sub-sector company listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The utilization of Indonesian coal continues to increase, both industrial needs and for the fulfillment of people's daily lives. A decrease in coal prices can affect the financial performance of coal companies and by affecting the value of the company. The purpose of this study is to determine the effect of profitability, hedging, and debt level on company value in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021 simultaneously and partially. This research uses data from the annual report and financial statements 2018-2021. The population in this study is coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021. In sample selection, this study used purposive sampling and obtained 13 companies with a research period of 4 years, so that 52 units of research samples were obtained. The data analysis method used is panel data regression analysis. Based on the results of the study, profitability, hedging, and debt levels simultaneously affect the value of the company. Partially, profitability has a significant positive effect on the value of the company, while hedging and debt levels do not have a significant effect on the value of the company.
Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak Ardan Gani Asalam; Anisa Putri Astuti
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.583

Abstract

Taxes make a major contribution to the State Budget (APBN) by contributing the largest revenue. However, the realization of tax revenue in Indonesia in the 2019-2021 period tends to decline due to obstacles in tax collection, namely tax aggressiveness. This study aims to determine the effect of profit management, audit committee, institutional ownership, and corporate social responsibility disclosure on tax aggressiveness. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling technique, then obtained 25 companies with a research period of three years so that the number of research samples was 75 data. The data analysis method used in this study is panel data regression analysis. The results showed that profit management, audit committee, institutional ownership, and CSRD simultaneously influence tax aggressiveness. Partially, profit management, institutional ownership, and CSRD positively affect tax aggressiveness, and audit committees negatively affect tax aggressiveness. This research can contribute to science, especially taxation. Researchers can then use this study as a reference for further research on tax aggressiveness and the factors that influence it.
Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi Putri Intan Permata Sari; Ebi Abady Putri; Berta Agus Petra; Rindy Citra Dewi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.586

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.
Determinan yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Ratih Purwasih; Anna Yulianita; Rela Sari
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.587

Abstract

The government is required to present quality financial reports as a form of accountability to the public. This study aims to analyze the effects of the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation on the quality of government financial reports. The population in this study were the employees of finance and state property within the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia, totaling 56 peoples. The sampling technique is the census method, in which all members of the population are sampled. The data used in this research is primary data with data collection techniques through questionnaires. The data analysis method used in this research is SEM-PLS by using SmartPLS. The results of this study indicate that the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation each have a positive and significant effect on the quality of government financial report. This shows that increasing the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of will have an impact on improving the quality of government financial report.
The Evaluation of the Performance of MSMEs Leaders in Mandailing Natal Regency Nur Faliza
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.592

Abstract

This study examines the relationship between servant leadership, innovativeness, competence, and leadership performance in Micro, Small, and Medium Enterprises (MSMEs) in Mandailing Natal regency. The research aims to determine the significance of these variables and their impact on MSMEs' leadership effectiveness. The study employed a hypothesis testing approach, using a significance level of 0.05, to analyze the collected data. The results revealed that servant leadership, as indicated by a p-value of 0.007, innovativeness (p-value of 0.000), and competence (p-value of 0.000) significantly influenced the performance of MSMEs leaders. The findings suggest that leaders who prioritize serving others, demonstrate innovative thinking, and possess the necessary competencies are associated with improved performance in MSMEs leadership roles. The discussion highlights the importance of adopting a service-oriented leadership style, fostering innovation, and investing in leadership competencies to enhance leadership effectiveness in MSMEs. These results have practical implications for MSMEs in Mandailing Natal regency. By embracing servant leadership values, fostering a culture of innovation, and developing leadership competencies, MSMEs can improve their overall performance, operational efficiency, and strategic decision-making. It is important to note that these findings are specific to the context of MSMEs in Mandailing Natal regency. Further research in different settings and industries would contribute to a broader understanding of the relationship between these variables.
The Impact of Classroom Action Research (CAR) and Innovation on Teacher Professionalism: an Intervention of Competence Ali Yusron; Junita Irawati; Teguh Setiawan Wibowo; Husen; Sudadi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.594

Abstract

The objective of this study is to examine the influence of Classroom Action Research and Innovation on Incentives, with Competence serving as the mediating variable. The variables investigated in the research are Classroom Action Research, Innovation, Competence, and Teacher Professionalism. The data collection method employed was a survey conducted through the distribution of questionnaires. The analysis was conducted using Smart PLS 3.2.8 software, specifically utilizing Partial Least Squares (PLS) analysis. The research findings is a) Classroom Action Research has a positive and significant impact on teacher professionalism, b) Innovation has a positive and significant effect on teacher professionalism, c) Competence shows a positive and significant association with teacher professionalism, d) Classroom Action Research has a positive and significant effect on teacher professionalism through Competence, e) Innovation has a positive and significant effect on teacher professionalism through Competence. Based on these results, it is recommended that teachers at Mandailing Natal Regency Elementary School prioritize and enhance the influence of Classroom Action Research, Innovation, and Competence on Teacher Professionalism. This will contribute to the overall improvement of teacher professionalism in the school. By emphasizing the importance of Classroom Action Research and Innovation, teachers can enhance their professional development and contribute to the advancement of education quality.
Potensi Pasar Tradisional dalam Peningkatan Ekonomi Masyarakat Alfi Syukria
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.221

Abstract

Traditional markets are markets that play an important role in promoting economic growth in Indonesia. The existence of this traditional market is very helpful, not only for the local or central government but also for the people who depend on their trading activities for the welfare of their lives, be it traders, buyers, butchers and so on. The formulation of the problem in this study is whether the Sungai Sariak traditional market has the potential to improve the economy of the VII Koto Sungai Sariak community. The purpose of this study is to find out that the Sungai Sariak traditional market has the potential to improve the economy of the people of Kecamatan VII Koto Sungai Sariak. From the research results it can be seen that the potential of this traditional market has a very positive impact on improving the community's economy in fulfilling all economic activities in the form of buying and selling transactions between traders and buyers so as to create prosperity among the community, especially District VII Koto Sungai Sariak and the surrounding community. The conclusion from this study is that traditional markets have a major influence on the livelihood systems of the surrounding communities. Sungai Sariak Market is a means to carry out economic activities, especially trade or as a place as a rescue network and provider of employment opportunities for most people in District VII Koto Sungai Ariak.
Pengukuran Kinerja Keuangan Bank Syariah Indonesia Pasca Merger Menggunakan Pendekatan Islamicity Performance Index M. Zaky Mubarak Lubis; Gusti Dirga Alfakhri Putra; Hidayatul Husna
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.234

Abstract

This study aims to measure the performance of Indonesian Sharia Banks. Bank Syariah Indonesia is a bank resulting from the merger of three state-owned sharia commercial banks, namely Bank Rakyat Indonesia Syariah, Bank Negara Indonesia Syariah and Bank Syariah Mandiri. Previously, research on these 3 banks had been carried out before the merger occurred. This study seeks to see the performance of Indonesian Islamic Banks after the merger using the Islamicity Performance Index approach. The data used is Bank Syariah Indonesia annual report data for 2021. The results of this study show that two indicators have very satisfactory values, namely Islamic Investment vs. Non-Islamic Investment and Islamic Income vs. Non-Islamic Income, the Equitable Distribution Ratio indicator has a fairly good value, the Profit Sharing Ratio indicator has an unsatisfactory value, and the last two indicators, namely the Zakat Performance Ratio and the Director-Employee Welfare Ratio have very unsatisfactory values.
Analisis Faktor-Faktor yang Mempengaruhi Produksi Gambir di Kecamatan Sutera Kabupaten Pesisir Selatan Almizan; Cahyani, Rahma; Ihsandi, Aslan Deri; Irsadunas
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.235

Abstract

Productivity and product quality are very low due to cultivation methods and post-harvest processes and gambier processing that are not optimal and the lack of technological support for gambier processing. The very low level of productivity causes the amount of production produced to also be low. The decrease in the value of gambier productivity indicates that there has been inefficiency of farmers in allocating existing production factors. This research is associative with a quantitative approach. The population in this study were 18,547 gambier farmers and the sampling technique was random sampling. So in this study using a sample of 100 respondents. This study uses Multiple Linear Regression Analysis with the help of SPSS version 25. The purpose of this study was to analyze the influence of the use of production factors in the form of land area, labor, gambier prices on gambier production. The results showed that the variables of land area and labor could increase the amount of gambier production positively and significantly. Gambier price variable has a positive and insignificant effect on the amount of gambier production.
Denda dalam Pembiayaan Bai’ Bitsaman Ajil Menurut Perspektif Fiqh Muamalah Andi Athifah Amalia Achruh
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.249

Abstract

Bai' Bitsaman Ajil is a ba'I (sale and purchase) transaction in which the bank is the seller and the customer is the buyer. BBA is a sale and purchase transaction of services or goods where the original price is added to the profit submitted and the nominal is agreed between the buyer and the seller. This study aims to further discuss Fine in Financing Bai' Bitsaman Ajil according to the Fiqh Muamalah Perspective. This study uses descriptive qualitative methods to describe events (phenomena) or conditions of the observed object. The application of fines to BBA transactions can be carried out but with the aim of protecting the rights of financiers and according to the DSN-MUI fatwa Number 17/DSNMUI/IX/2000 concerning penalties in the form of fines for financing recipients who are able but delay or take time to fulfill their obligations.

Page 5 of 5 | Total Record : 50

 1   2   3   4   5 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 8, No. 1 (March 2026): Accepted Vol. 7, No. 4 (December 2025) Vol. 7, No. 4 (December 2025): Accepted Vol. 7, No. 3 (September 2025) Vol. 7, No. 2 (June 2025) Vol. 7, No. 1 (March 2025) Vol. 6, No. 4 (December 2024) Vol. 6, No. 3 (September 2024) Vol. 6, No. 2 (June 2024) Vol. 6, No. 1 (March 2024) Vol. 5, No. 4 (December 2023) Vol. 5, No. 3 (September 2023) Vol. 5, No. 2 (June 2023) Vol. 5, No. 1 (March 2023) Vol. 4, No. 4 (December 2022) Vol. 4, No. 3 (September 2022) Vol. 4, No. 2 (June 2022) Vol. 4, No. 1 (March 2022) Vol. 3, No. 4 (December 2021) Vol. 3, No. 3 (September 2021) Vol. 3, No. 2 (June 2021) Vol. 3, No. 1 (March 2021) Vol. 2, No. 4 (December 2020) Vol. 2, No. 3 (September 2020) Vol. 2, No. 2 (June 2020) Vol. 2, No. 1 (March 2020) Vol. 1, No. 4 (December 2019) More Issue