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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616 Documents
<![CDATA[Kinerja Keuangan Perusahaan Transportasi Pra dan Masa Pandemi Covid-19 ]]>
<![CDATA[Anisa Kantata Sari]]>;
<![CDATA[Widhian Hardiyanti]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i1.199
<![CDATA[The rapid spread of the Covid-19 outbreak certainly had a major impact on the Indonesian economy. The financial success of businesses involved in the transport sector is undoubtedly affected by this. This study aims to compare the financial performance of business actors in the transportation sector before and during the Covid-19 pandemic. To measure financial performance, the current ratio, return on assets, and return on equity will be used in this study. This type of research uses quantitative descriptive research. The population of this study includes all transportation-related companies listed on the Indonesia Stock Exchange between 2019-2020. The sampling technique used is purposive sampling. Wilcoxon signed rank test and Paired Sample t-test were used to test the hypothesis. SPSS 25 software is used in data management in this study. The findings show that there is a significant difference in the financial performance of transportation companies in terms of liquidity and profitability ratios during a pandemic from the evaluation results of the mean difference test using the Wilcoxon signed rank test method for the variable current ratio and return on equity with the SPSS program. The profitability ratios measured using the variable return on assets also show that there is a significant difference between financial performance before and during the Covid-19 pandemic which was tested using a paired sample t-test.]]>
<![CDATA[The Impact of Profitability and Liquidity on Firm Value with Tax Avoidance as Intervening Variable of F&B Company ]]>
<![CDATA[Anton Adventus Kacaribu]]>;
<![CDATA[Jessica Winata]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i1.202
<![CDATA[This study aimed to analyze the effect of profitability and liquidity on firm value through tax avoidance as intervening variables. This research was conducted on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange period 2018-2020. The total research data are 48 samples. Path analysis was used as an analytical technique with the SPSS version 25 software. The first structure of this research shows that both profitability and liquidity do not have a significant effect on tax avoidance, and the second structure shows that profitability has a significant effect on Firm Value. In contrast, liquidity has no significant effect on Firm Value. Tax avoidance has a significant effect on Firm Value. The direct effect of profitability on firm value is known to be 0.646, while the indirect effect is -0,071, which shows the direct is greater; therefore, indirectly, Tax Avoidance does not have a dominant effect on the firm value. The direct effect of liquidity on firm value is known to be -0.179, whereas the indirect effect of -0,049 is shown indirectly through Tax Avoidance has a dominant effect on the firm value.]]>
<![CDATA[Peer-To-Peer Lenders and Banks: Compete or Complement? A Position Paper ]]>
<![CDATA[Jul Aidil Fadli]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 4, No. 4 (December 2022) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v4i4.207
<![CDATA[This paper is a position paper that aims to identify whether the presence of P2P lending is a problem for banking companies or vice versa. We answer this question through three approaches: in terms of business models, SWOT analysis, the risks faced by them, and market segmentation. Our identification shows that due to its easy communication channel (the Internet) and affordable infrastructure, P2P lenders are a competitive rival. P2P lenders should move to a niche market that is still available, namely SME financing. These SMEs are then expected to become more mature and bankable so that they can get financing from banks to grow bigger. They have qualified capabilities for this segment and capable technology. This could be their competitive advantage over banks. Banks operate in safe segments for them to avoid bank panics, bank runs, and economic instability. Meanwhile, banks can engage in other market segments, such as housing finance, commercial, and corporate financing. This synergy will have a harmonious impact on economic progress.]]>
<![CDATA[Shift Knowledge in Energy Transition Era ]]>
<![CDATA[Rhian Indradewa]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 4, No. 4 (December 2022) ]]>
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DOI: 10.37034/infeb.v4i4.212
<![CDATA[This study proposes a strategy for managing knowledge shifting processes when a company's vision and mission evolve in tandem with the expansion of its strategy, business processes, and organizational architecture in response to environmental challenges and legislation. This paper is based on a case study of Pertamina, an Indonesia energy company. This paper used survey-based quantitative research. The findings revealed that companies must transfer their knowledge in order to successfully expand their business reach. The process of knowledge transfer will contribute to the success of the new business. Information shifting procedures can be accomplished by developing new knowledge that differs from existing business knowledge. Managing existing employees with new knowledge and managing new employees with new information are the two components of the knowledge transfer process. The elements of shift mentality, willingness to learn, teamwork, and age have a role in guiding existing employees to acquire new skills. In managing the new employee, the organization is able to hire new employees with new knowledge and select new employees with diverse educational backgrounds and experiences that match the expanded business scope. This research examined the process of knowledge transfer via the lens of Knowledge-Based View (KBV) theory.]]>
<![CDATA[Pengaruh Human Capital, Intangible Asset, Diversifikasi dan Investasi Teknologi Informasi terhadap Financial Distress dalam Situasi Covid-19 ]]>
<![CDATA[Whidia Bragasti Pangi]]>;
<![CDATA[Rosiyana Dewi]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i1.195
<![CDATA[This study aims to examine the effect of Human Capital, Intangible Assets, Diversification and Information Technology Investment on Financial Distress in the Covid-19 Situation. The population in this study are Primary and Non-Primary Consumer companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The data used is secondary data obtained from annual reports or company financial reports through the website www.idx.co.id or the website of each company. The study used a purposive sampling method with several criteria and the results obtained were 114 sample data. Methods of data analysis using descriptive test, classic assumption test and multiple linear regression test using SPSS software. The results of this study indicate that: Human Capital has no effect on Financial Distress, Intangible Assets have no effect on Financial Distress, Diversification has a negative effect on Financial Distress, Information Technology Investment has no effect on Financial Distress.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Intention Whistleblowing ]]>
<![CDATA[Upit Arapia Rahayu]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i1.201
<![CDATA[This study aims to determine the factors that influence whistleblowing intentions such as attitudes towards behavior, subjective norms, perceptions of behavioral control, perceptions of the seriousness of fraud, perceptions of threats of retaliation against whistleblowing intentions internally and externally and rationalization as moderation. The population in this study were employees who working in the accounting field in the Jabodetabek area which is primary data using a questionnaire survey and a purposive sampling method which has three criteria so that out of 278 respondents only 271 respondents could be sampled. This study uses multiple linear regression analysis tests. The results of this study are that attitudes towards behavior have a positive effect on whistleblowing intention internally, subjective norms have a positive effect on whistleblowing intention internally and externally, perceived behavioral control has a positive effect on whistleblowing intention externally, perceptions of seriousness fraud has a positive effect on whistleblowing intention internally, perceptions of the threat of retaliation have a negative effect on whistleblowing intention internally, rationalization is able to strengthen the effect of perceived seriousness of fraud on external whistleblowing intention, and rationalization is able to weaken perceptions of threats of retaliation on whistleblowing intention internally.]]>
<![CDATA[Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan ]]>
<![CDATA[Riska Prastyawan]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023) ]]>
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DOI: 10.37034/infeb.v5i2.203
<![CDATA[This study aims to examine the effect of Technology Innovation, Capital Structure, Ownership Structure on Sustainability Report Disclosure. The population in this study are Primary Consumer companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The data used is secondary data obtained from the company’s financial statements through the website www.idx.co.id or the websites of each company. The study used a purposive sampling methode with several criteria and the results obtained as many as 161 sample data. Data analysis method using descriptive test, classical assumption test and multiple linear regressions test using SPSS Software 26. The results show that Technology Innovation, Capital Structure, Institutional Ownership, have positive effect on Sustainability Report Disclosure. Foreign Ownership and Managerial Ownership doesn’t have effect on Sustainability Report Disclosure.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Environmental Social Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Moderasi ]]>
<![CDATA[Siti Nur Arofah]]>;
<![CDATA[Khomsiyah]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023) ]]>
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DOI: 10.37034/infeb.v5i1.208
<![CDATA[The faster information spreads, the more important it is for companies to publish good things and minimize issues that can have a negative impact on company reputation and value. Publication of positive information such as the application of good governance and disclosure of social responsibility among cases and issues of rampant corruption and environmental pollution is very attractive for investors to take into consideration in investing. Therefore, this study aims to examine the influence of Good Corporate Governance and Environmental Social Governance on Corporate Values with Financial Performance as Moderation. This research uses a sample of 16 companies which have been listed on the Indonesia Stock Exchange for 3 consecutive years, participating in the CGPI assessment program and also the ESG Refinitiv Scores in the 2019 – 2021 period. The research sample was determined using a purposive sampling method. This type of research and data used is quantitative with secondary data. The analytical method used is panel regression analysis and moderation regression analysis. This study after being moderated by Financial Performance (ROA) can provide results that significantly strengthen the effect of Good Corporate Governance and Environmental Social Governance on Corporate Values, whereas before being moderated both have no influence on Corporate Values. This study also uses company size as a control variable.]]>
<![CDATA[Pengaruh Evaluasi Kinerja dan Motivasi Kerja Karyawan terhadap Kualitas Pelayanan Frontliner ]]>
<![CDATA[Nazla Khairani]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i1.209
<![CDATA[This study aims to determine the effect of performance evaluation and employee motivation on frontliner service quality at Bank Btn Syariah KCP Setiabudi Medan. This study used a quantitative method with a questionnaire research instrument with multiple regression analysis. The sampling method uses total sampling, with a total population of 40 employees at Bank BTN Syariah Kcp Setiabudi and a total sample of 40 employees at Bank BTN Syariah Kcp Setiabudi. The results showed that the effect of significant performance evaluation on the quality of tcount> ttable was 5.652> 1.683 and the resulting significance value was 0.000 <level of significance 0.05. This means that the effect of performance evaluation has a significant effect on frontliner service quality at Bank Btn Syariah Kcp Setiabudi Medan, and the results show that work motivation has a significant effect on service quality tcount > ttable 2.273 > 1.683 and the resulting significance value is 0.016 <significant level of 0.05. This shows that work motivation has a significant effect on the quality of Frontliner services at Bank BTN Syariah KCP Setiabudi Medan.]]>
<![CDATA[Analisis Aktivitas dan Rentabilitas terhadap Efektifitas Kinerja Keuangan ]]>
<![CDATA[Rahmat Kurnia]]>;
<![CDATA[Febi Rahmat]]>;
<![CDATA[Riandy Mardhika Adif]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023) ]]>
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DOI: 10.37034/infeb.v5i1.210
<![CDATA[This study aims to determine the effectiveness of the company's financial performance PT. Light Metal Industry Alumindo Tbk. The problem in this research is the net profit of PT. Alumindo Light Metal Industry Tbk has suffered losses in a row, namely in 2019-2021. The purpose of this research is to analyze PT. Alumindo Light Metal Industry Tbk as seen from the activity ratio and profitability ratio. This type of research is field research, with the research method used is descriptive quantitative. This research was conducted at PT. Alumindo Light Metal Industry Tbk accessed through the official website of the Indonesian stock exchange, namely www.idx.co.id. The data collection technique in this study is a documentation technique in the form of financial reports. Research conducted at PT. Alumindo Light Metal Industry Tbk, which the author accesses through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data collection technique in this study is a collection technique in the form of financial statements of PT. Light Metal Industry Alumindo Tbk. PT. Light Metal Industry Alumindo Tbk. The results showed that the financial performance of PT. Alumindo Light Metal Industry Tbk for the last five years starting in 2018-2022 when viewed from the activity ratio it shows financial performance that has not been effective. Meanwhile, when viewed from the profitability ratios, the company's performance is in a bad condition.]]>
