Jurnal Informatika Ekonomi Bisnis
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.
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<![CDATA[Pengaruh Penerapan Green Accounting, Environmental Performance dan Manajemen Laba terhadap Sustainable Growth ]]>
<![CDATA[Muhamad Nizar]]>;
<![CDATA[Susi Dwi Mulyani]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i3.628
<![CDATA[This study aims to examine the influence of green accounting, environmental performance, and earnings management on sustainable growth, with financial leverage as a control variable. The population of this study consists of companies listed on the Indonesia Stock Exchange (BEI) until December 31, 2021, with the addition of sample criteria including companies that have received environmental performance assessments from the Ministry of Environment and Forestry of the Republic of Indonesia. The data collected from the sample covers the period from 2017 to 2021. Data were collected from 91 different companies using purposive sampling technique. This study employed the Generalized Least Square (GLS) method through multiple linear regression with unbalanced panel data. Based on the analysis results, it can be concluded that green accounting has a significant positive effect on sustainable growth, environmental performance does not have an effect on sustainable growth, and earnings management does not have an effect on sustainable growth.]]>
<![CDATA[Analisis the Update D&M IS Success Model Pada Penerapan Sistem Informasi Pemerintahan Daerah (SIPD) pada Kota Sawahlunto ]]>
<![CDATA[Wilda Hukmi]]>;
<![CDATA[Rita Rahayu]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
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DOI: 10.37034/infeb.v5i3.635
<![CDATA[Information technology is growing rapidly not only in the private sector but also by government agencies.The ministry of home affairs regulates a system that is connected and integrated in one system, namely SIPD. By using D&M IS Success Model-based approaches, this paper investigate the success of SIPD. Testing using PLS were applied to data collected by a questionnaire from 93 employees from each OPD in Sawahlunto. In this study, empirically evaluated the model for measuring the success of SIPD of constructs from the updates Delone and Mclean IS Success Model. Four out nine hypothesized relationships between six success variables are significantly supported. The findings of this study can be used to asses the success of SIPD from standpoint of the government employees.]]>
<![CDATA[Pengaruh Harga dan Kualitas Produk terhahap Keputusan Pembelian ]]>
<![CDATA[Samuel Sahat Maruli Pasaribu]]>;
<![CDATA[Agus Maolana Hidayat]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
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DOI: 10.37034/infeb.v5i3.638
<![CDATA[The beverage industry market in Indonesia has developed from year to year, which has prompted several manufacturers to be increasingly interested in companies engaged in the beverage industry, one of which is Chatime and Koi The. Chatime and Koi The have opened many branches of their company in several areas, including one in Bandung. The large number of enthusiasts for the bubble tea drink has pushed the Chatime and Koi The companies to compete to make efforts for consumers to continue buying their products. The purchase decision is also influenced by several factors, one of which is the price factor and also the product quality of these beverage products. The main objective of this study was to determine the effect of price and product quality on purchasing decisions for Chatime and Koi the in Bandung. This type of research used is a quantitative method. The sampling technique used is non-probability sampling with type purposive sampling. A total of 100 questionnaires were collected and analyzed using multiple linear regression using Statistical Product and Service Solutions (SPSS) Version 26. The results of the study show that price and product quality partially or simultaneously have a significant effect on Chatime purchasing decisions, while partially product quality has a significant effect on purchasing decisions for Koi The products in Bandung and the price variable has no significant effect. However, the simultaneous price and product quality have a significant effect on purchasing decisions for Koi the in Bandung.]]>
<![CDATA[The Influence of Profitability, Sales Growth, and Capital Intensity on Tax Avoidance ]]>
<![CDATA[Delia Ramadina]]>;
<![CDATA[Juniati Gunawan]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
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DOI: 10.37034/infeb.v5i3.649
<![CDATA[This study aims to examine the influence of profitability, sales growth, and capital intensity on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses secondary data from the company's financial reports and annual reports. The method used in this research is regression analysis with SPSS version 25. The results of this study indicate that profitability and sales growth have a positive influence on tax avoidance. Capital intensity has no influence on tax avoidance and leverage as a control variable affects the independent variable on tax avoidance.]]>
<![CDATA[Relevansi Fraud Hexagon Theory terhadap Kecurangan Laporan Keuangan Pada Sektor Perbankan di Indonesia Tahun 2017-2021 ]]>
<![CDATA[M Bagus Barezki]]>;
<![CDATA[Luk Luk Fuadah]]>;
<![CDATA[Anna Yulianita]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
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DOI: 10.37034/infeb.v5i3.650
<![CDATA[This research aims to analyze the relevance of Fraud Hexagon Theory to financial statement fraud in the banking sector in Indonesia in 2017-2021. Agency theory explains that management has the ability to gain a lot of benefits for itself, so that management no longer acts in the interests of the principal, one way is through collusion. This research shows that financial target, external pressure, financial stability, director change, CEO photo change, and e-procement have a positive and significant effect on financial report fraud, while change in auditor and ineffective monitoring have a negative and insignificant effect on financial report fraud.]]>
<![CDATA[Pengaruh Investment Opportunity Set Terhadap Pertumbuhan Laba Pada Pt. Industri Jamu Dan Farmasi Sido Muncul Tbk ]]>
<![CDATA[S Sugiarti]]>;
<![CDATA[Fitri Rahmiyatun]]>;
<![CDATA[Rina Oktiyani]]>;
<![CDATA[R M Teddy Aliudin]]>;
<![CDATA[Novia Amalia Aynindhita]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
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DOI: 10.37034/infeb.v5i3.651
<![CDATA[PT Industri Jamu dan Farmasi Sido Muncul Tbk adalah produsen jamu dan obat herbal terbesar di Indonesia. Dalam mencapai tujuan perusahaan diperlukan suatu laba. Penelitian ini bertujuan untuk menganalisis pengaruh investment opportunity set terhadap pertumbuhan pada PT Industri Jamu dan Farmasi Sido Muncul Tbk. Metode pengumpulan data berupa analisis kuantitatif yaitu metode analisis deskriptif dengan uji normalitas, uji korelasi, uji koefisien determinasi dan uji regresi linear sederhana dibantu uji SPSS versi 25. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan PT Industri Jamu dan Farmasi Sido Muncul Tbk periode 2017-2021. Uji asumsi klasik menyatakan model regresi yang digunakan kedua variabel terdistribusi normal. Hasil penelitian menunjukkan terdapat hubungan antara investment opportunity set terhadap pertumbuhan laba. Dengan nilai korelasi positif 0,483 menunjukkan bahwa pengaruh investment opportunity set terhadap pertumbuhan laba memiliki hubungan yang sedang dan searah. Besarnya koefisien determinasi (R Square) sebesar 0,233 menunjukkan bahwa pertumbuhan laba dipengaruhi oleh investment opportunity set sebesar 23,3% sedangkan sisanya 76,6% dipengaruhi oleh faktor lain. Untuk analisa regresi sederhana diperoleh Y = -0,330+15,531X.]]>
<![CDATA[Koperasi Indonesia dan Permasalahannya ]]>
<![CDATA[Sri Ayudha Mujiyanti]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
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DOI: 10.37034/infeb.v5i3.653
<![CDATA[The This article explores the challenges faced by cooperatives in Indonesia, focusing on human resources, capital, member awareness, societal perceptions, and competition. Despite significant growth, only 9.2% of the population are cooperative members, with a minimal contribution to the GDP and employment rate. The study aims to identify reasons hindering cooperative competitiveness and growth. Solutions include improving member training, capital management, transparency, and countering negative perceptions. Digital transformation can address competition from microfinance institutions and online platforms. Understanding these challenges will aid in developing effective strategies to strengthen cooperatives' role in Indonesia's economy.]]>
<![CDATA[Kesadaran Santri dalam Pengelolaan Sampah dengan Metode Reuse, Reduce dan Recycle ]]>
<![CDATA[Windi]]>;
<![CDATA[Ahmad Aguswin]]>;
<![CDATA[Akhmad Akromusyuhada]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
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DOI: 10.37034/infeb.v5i3.661
<![CDATA[The higher and the increasing amount of waste in Indonesia, the proper waste management is needed. The new paradigm of waste management as mandated by RI Law no. 18 of 2008 concerning waste management, a real effort is needed to make it happen. Al-Muhajirin Islamic Boarding School is one of the Islamic boarding schools in Bekasi Regency, West Java. The students at the Islamic boarding school still do not have knowledge about waste management based on reuse, reduce and recycle. Therefore we conducted research on waste management in Islamic boarding schools with students as the subject. The purpose of this research is to increase the awareness of all students in waste management using the reuse, reduce and recycle methods. The method used in this study uses the literature study method.]]>
<![CDATA[Efek Moderasi Kesadaran dan Usia Wajib Pajak pada Pengaruh Motivasi dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak pada Masa Pandemi Covid-19 (Studi Wajib Pajak Orang Pribadi di KPP Pratama di Pangkal Pinang) ]]>
<![CDATA[F Friscayuarisanti]]>;
<![CDATA[Aries Tanno]]>;
<![CDATA[Anne Putri]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
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DOI: 10.37034/infeb.v5i3.662
<![CDATA[Penelitian ini bertujuan untuk menguji efek moderasi kesadaran dan usia wajib pajak pada pengaruh motivasi dan pengetahuan tentang kepatuhan wajib pajak. Sampel penelitian ini yaitu Wajib Pajak Orang Pribadi yang memiliki usaha di Pangkalpinang. Teknik analisis data menggunakan model SEM (Structural Equation Modeling) dengan bantuan program komputer Warp Partial Least Square (PLS) versi 6.0. Hasil penelitian ini menunjukkan bahwa motivasi wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak dan pengetahuan wajib pajak tidak berpengaruh positif terhadap kepatuhan wajib pajak. Variabel kesadaran wajib pajak sebagai variabel moderasi yang memperlemah pengaruh motivasi kepatuhan wajib pajak dan kesadaran wajib pajak sebagai variabel moderasi juga memperlemah pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak, sedangkan variabel usia memperlemah pengaruh motivasi kepatuhan wajib pajak dan variabel usia. juga melemahkan pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak. Moderasi usia kelompok tua lebih besar dibandingkan moderasi usia kelompok muda dalam memoderasi pengaruh motivasi wajib pajak terhadap kepatuhan wajib pajak dan moderasi usia kelompok tua lebih besar daripada moderasi kelompok muda dalam memoderasi pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak.]]>
<![CDATA[Pengaruh Remunerasi dengan Motivasi Kerja sebagai Variabel Intervening terhadap Kinerja Dosen PTN-BH (Studi Kasus Universitas Negeri Padang) ]]>
<![CDATA[Aulia Agustin]]>;
<![CDATA[S Suhairi]]>;
<![CDATA[Vima Tista Putriana]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023) ]]>
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DOI: 10.37034/infeb.v5i4.663
<![CDATA[Tujuan studi kasus ini yaitu untuk menganalisis pengaruh remunerasi terhadap motivasi kerja, pengaruh remunerasi terhadap kinerja dosen, pengaruh motivasi kerja terhadap kinerja dosen dan pengaruh remunerasi terhadap kinerja dosen dimediasi oleh motivasi kerja dosen Universitas Negeri Padang (UNP). Sumber data yang digunakan untuk metode penelitian menggunakan data primer. Populasi yang digunakan yaitu dosen pegawai negeri sipil (PNS) sebanyak 144 orang. Teknik analisis data menggunakan Analisis Jalur. Berdasarkan hasil penelitian, disimpulkan bahwa pengaruh remunerasi terhadap motivasi kerja, pengaruh remunerasi terhadap kinerja dosen dan pengaruh motivasi kerja terhadap kinerja dosen adalah adanya pengaruh yang signifikan. Temuan lain yang didapatkan dari hasil analisis menunjukkan bahwa motivasi kerja memediasi pengaruh remunerasi terhadap kinerja dosen UNP.]]>
