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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 616 Documents
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Strategi Pengembangan dalam Pemberdayaan Masyarakat Pesisir Tanjung Leidong Melalui Pengelolahan Udang Menjadi Kerupuk Udang Indah Wulan Sari BatuBara; Annio Indah Lestari Nasution
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.v5i2.281

Abstract

This research aims to determine the development strategy in empowering coastal communities. The research method used is a qualitative method with a descriptive approach. The location of this research is in the village of Tanjung Leidong. Determination of informants using a purposive technique. Data collection is done by observation, interviews and documentation. Data analysis was carried out by reducing data, presenting data, and drawing conclusions. Data validity uses triangulation techniques. Based on the research results, the development strategy for empowering coastal communities in Tanjung Leidong uses the concept of local community development, namely through the processing of shrimp into shrimp crackers. The development of the shrimp cracker business in Tanjung Leidong Village is proven to be able to improve the community's economy, therefore, the processing of shrimp crackers is important to pay attention to to maintain the quality of the shrimp crackers.
Analisis Pengaruh Profitabilitas, Leverage, Umur dan Ukuran Perusahaan, Komite Audit terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar Di BEI Periode 2017-2021 Ranti May Sarah; Hernawaty; Maya Macia 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.v5i2.561

Abstract

This study aims to examine the effect of profitability, leverage, firm size, firm age and audit committee on earnings management. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period of 141 companies. By using a purposive sampling technique, a total sample of 65 companies was obtained. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. The results of the analysis of the effect of profitability, leverage, age and company size, audit committee on earnings management in manufacturing companies listed on the IDX for the 2017-2021 period, it can be concluded that the variables Profitability, Leverage, age and company size, audit committee have no influence on management earnings after being tested using the SPSS application version 25.
Sikap Kontrol Diri dengan Perilaku Konsumtif Mahasiswa: Studi Empiris pada Mahasiswa FKIP Universitas Klabat Merfin Hidayat; Andrew Christian Aseng; Noldin Jerry Tumbel; Lanemey Brigitha Pandeirot
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.v5i2.568

Abstract

Self-control has an important role in people's lives, so studying its relationship with consumptive behavior is interesting. For this reason, this study was made to determine the level of self-control, the level of consumptive behavior, and the relationship between self-control and consumptive behavior, especially among students of the Faculty of Education at a private university in North Sulawesi. Quantitative and correlative research methods were used in this study with a total of 200 students as respondents. Furthermore, the mean value is used to find out the level of self-control and consumptive behavior. Meanwhile, the Pearson correlation test was used to seek out the relationship between self-control and consumptive behavior. The results obtained are (1) student self-control is in the high category or students agree that they can control themselves in shopping with an average value of 4.10; (2) student consumptive behavior is in the low category or students do not agree that they behave consumptively or consume goods excessively in shopping with an average value of 2.35, and (3) the results of data analysis using the Pearson correlation test showed that there is a strong and negatively significant relationship between self-control and consumptive behavior with a value of rxy = -0.360 and a significance value of p 0.000 <0.05. Thus, the higher the student's self-control, the lower the consumptive behavior.
Analisis Penerapan Manajemen Konflik untuk Mengidentifikasi Peningkatan Kinerja Karyawan Distribusi Gas Wahyu Andriansyah Naibaho; Annio Indah Lestari Nasution; Muhammad Ikhsan Harahap
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.v5i2.571

Abstract

Conflict management is a potential approach to the process of solving a problem. This process leads to forms of communication from actors and outsiders. Problems are solved to identify problems that occur in conflicts between people due to differences in culture, position, role, status, and hierarchical levels. The problem in this study is that the quantity and quality of employees are not in accordance with the target because there are several problems/conflicts that occur in the company environment. The conflict that occurs is between employees and employees and employees with superiors. The impact on the conflict results in the distribution of gas which is channeled to the bases. The purpose of this study is to identify conflicts that occur by applying conflict management to improve employee performance at PT. Sintora Putra Gasindo. The method used is quantitative research with as many as 20 data sources. The data collection technique uses instruments in a quisoner. The data analysis method used is linear regression analysis. The results of data analysis show that the termination coefficient (Adjusted R Square) is 0.862. This value indicates that simultaneous conflict management contributes 83% to employee performance, while 17% is influenced by variables not examined. 0.929. Consistent value of conflict management on employee performance by analysis of Ttable 0.4227 and Tcount 10.609 coefficient of termination. These results conclude that the independent variable has a positive effect on the dependent variable, so that the conflict management carried out at PT.Sintora Putra Gasindo has a positive effect on employee performance.
Analisis Rasio Keuangan dalam Menilai Tingkat Kesehatan Bank Badan Usaha Milik Negara (BUMN) pada Saat Pandemi Covid-19 Dinar Riftiasari
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.v5i2.579

Abstract

State-Owned Enterprise Banks (BUMN) as financial institutions play an important role in strengthening the national economy at the time of the Covid-19 pandemic when the economic conditions were not good so banking performance needed to be observed by looking at financial reports as indicators in assessing financial performance using ratios so that can be assessed how the level of health of the Bank during the Covid-19 pandemic. This study aims to determine the financial performance of BUMN Banks from the aspects of Risk Profile, Good Corporate Governance (GCG), Earning, and Capital in assessing the soundness of BUMN Banks through a risk approach (Risk-Based Bank Rating) or known as the Risk-Based Bank Rating method (Risk-Based Bank Rating). RGEC). This research method is descriptive analysis with secondary data. The population of this study is state-owned banks listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2019 to 2022. Sampling was determined based on the purposive sampling method, namely four state-owned banks, namely Bank Mandiri, Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), and the State Savings Bank (BTN). The analytical method in this study is the RGEC ratio method consisting of the Risk Profile using the Non-Performing Loan (NPL) ratio and the Loan to Deposit Ratio (LDR), GCG using the self-assessment system, earnings using the Return On Assets (ROA) ratio and Net Interest Margin ( NIM), and on the Capital aspect using the Capital Adequacy Ratio (CAR). The analysis of the RGEC method shows that the assessment of the soundness level of BUMN Banks during the Covid-19 pandemic for the 2019-2022 period was at composite 1 (Pk-1) with a very healthy predicate even though in 2020 it was at composite 2 (PK-2) with a healthy predicate.
Investigasi Aktivitas Lindung Nilai, Ukuran Perusahaan dan Leverage terhadap Kinerja Keuangan Nada Kania Sari; 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.v5i2.585

Abstract

The financial performance of a company is an overview of company achievement in company operations during a certain period. One of the sources that can be reviewed is from financial report so that the things that the company does can be monitored and it can be measured by the amount of net profit over a certain period of time. Therefore, there is a net profit target that must be fulfilled by the company and the company can implement certain strategies to reach good financial performance. The study aimed was to find out the influence of hedging activities measured with the dummy variable, Ln Asset Total measured by firm size, and leverage Debt to Equity Ratio that is measured and proxied by Return on Asset in coal companies from 2017 to 2021 listed on the Indonesia Stock Exchange. The coal industries listed was from 2017 to 2021 comprised the study’s sample. 15 companies were as the samples for this study since a five-year period. Eviews 12 was a data analysis method for examining regression of panel data. And then, secondary data was selected in the form of company financial statements. As a result, hedging activities, company size and financial performance is significantly effected by leverage. Secondary data in the form of financial statements from companies served as the cornerstones for the analysis. The results revealed that hedging activities, firm size, and leverage simultaneously had a significant influence on financial performance. Partially, hedging activities and firm size had significantly positive influence on financial performance. Meanwhile, leverage partially had significantly negative influence on financial performance.
Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Teddy Haryadi; Gina Septiana; Hadli Lidya Rikayana
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.v5i2.588

Abstract

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.
Analysis of Organizational Justice, Competence and Work Motivation to Improve the Performance Miko Andi Wardana; Yanita; I Wayan Eka Sudarmawan; Teguh Setiawan Wibowo; Hendrik Pandiangan
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.v5i2.589

Abstract

This study examined the influence of organizational justice, competence, and work motivation on the performance of Denpasar city government. The results indicated that organizational justice, competence, and work motivation had positive and significant effects on employee performance. When employees perceive fairness and justice within the organization, possess the necessary competencies, and are motivated to excel in their work, it positively impacts their performance. The combined influence of these variables accounted for 60.4% of the variance in employee performance, indicating a relatively strong relationship. Based on the findings, it is recommended that Government Office focus on promoting fairness and justice, developing employee competencies, and sustaining motivation to enhance performance. Implementing policies and practices that ensure fairness, providing training and development opportunities, and fostering a supportive work environment can lead to a productive and satisfied workforce, resulting in improved performance outcomes and better service delivery to the community. However, it is essential to consider other factors that may also influence employee performance but were not included in this study.
Optimalisasi Peran Account Officer dalam Penentuan Kelayakan Pengajuan Pembiayaan di BMT Maslahah Idayatus Saleha; Endah Tri Wisudaningsih; Maula Nasrifah
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.v5i2.244

Abstract

Account Officers have an important role in increasing the efficiency of the institution. Apart from recruiting members, account officers are responsible for various tasks, such as resolving problematic financing, conducting surveys, and conducting financing analysis. accept or reject requests for financing, and become a source for sharia institutions to ensure the continuity of requests for financing. Account Officers must evaluate customers for financing and realizing funding. The purpose of this study is to identify the methods used by account officers to assess the feasibility of applying for financing at the BMT Maslahah Besuk Branch, and explain the supporting factors and inhibiting factors for Account Officers in determining the feasibility of applying for financing at the BMT Maslahah Besuk Branch and explain the solutions they make. in overcoming these inhibiting factors. To express these challenges completely and clearly, researchers used a qualitative approach with raw data collection techniques such as observation, interviews, and documentation. Additional investigations were conducted, and the conclusions reached indicated that the Account Officers modified their approach by working through five steps, including the funding stage, the data collection stage, the data analysis stage, the approval stage, and the disbursement stage. then the 5C concept is used to evaluate. Factors constraining Account Officers in determining eligibility for financing Lack of information on prospective members, inappropriate use of financing, and incomplete customer data are obstacles that must be overcome by Account Officers to assess whether or not a financing is appropriate. Reviewing the 5C principles, taking a personal approach when talking to prospective customers, conducting interviews, preparing the necessary documents, and educating prospective customers so as not to hinder the financing application process.
Pengaruh Sektor Pariwisata terhadap Pendapatan Asli Daerah Provinsi Sumatera Barat Leli Sumarni; Nini Syofri Yeni; Muhammad Fiqih Alfarudzi
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.v5i2.491

Abstract

This study aims to analyze the influence of the tourism sector on Original Local Revenue of West Sumatra Province. This study will analyze how the influence of independent variables (number of tourist attractions, number of domestic tourists, number of restaurants and restaurants, and number of hotels and inns) on the dependent variable (Original Local Revenue) in West Sumatra Province. This study uses a quantitative method in the form of multiple regression analysis with panel data. The data used in this study is panel data for 5 years, namely from 2016 to 2020 obtained from the Central Statistics Agency (BPS) of West Sumatra Province. The results of the analysis using a fixed effect model approach show that the variable number of tourist objects had no effect nor was it significant on Original Local Revenue, the number of domestic tourists had a positive but not significant effect on Original Local Revenue, the number of hotels and inns, the number of restaurants and restaurants had a significant effect on increasing Original Local Revenue of West Sumatra Province.

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