cover
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
ISSN : 27148491     EISSN : -     DOI : https://doi.org/10.37034/infeb
Core Subject : Economy,
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.
Articles 616 Documents
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.
Pengaruh Kualitas Pelayanan dan Kepuasan Pelanggan terhadap Keputusan Pembelian Produk iPhone Rizki Maulana Harris; Anita Silvianita
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.584

Abstract

In an increasingly digitally connected world, technology products such as the iPhone have become a popular choice among consumers; Service quality and customer satisfaction play an important role in consumer purchasing decisions. The research method used is a survey distributed to participants who are iPhone product users. The collected data were analyzed using regression analysis and descriptive statistics to evaluate how the studied variables relate to one another. This study aims to analyze the effect of service quality and customer satisfaction on purchasing decisions for Iphone products. The number in this study are customers who use Iphone products with a total of 100 respondents. Based on the results of the study indicate that service quality has a positive and significant effect on purchasing decisions. Consumer trust has a positive and significant effect on purchasing decisions. Service quality and consumer trust have a positive and significant effect on purchasing decisions. Better understanding of how service quality and customer satisfaction influence consumer decisions to buy iPhone products allows companies to develop more efficient marketing strategies and increase customer loyalty. Further research can be conducted to explore other components that can influence consumer purchasing decisions for technology products.
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)
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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.
Hubungan Antara Praktik Ekonomi, Lingkungan, Sosial, dan Tata Kelola dengan Nilai Perusahaan Efek Mediasi Kinerja Keuangan Meiliza Nuraini; Mukhlis; Shelly Febriana Kartasari
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.593

Abstract

The purpose of this study was to examine the effect of economic, environmental, social and governance performance on companies with financial performance as a mediating variable. This study took a sample of 10 companies on the Indonesia Stock Exchange, which were published in financial reports from 2017-2022. This research analysis method using path analysis. The results of the study show that economic performance, environmental performance, social performance and governance performance have no effect on firm value. Financial performance has no effect on company value both before Covid-19 and after Covid-19. Before Covid-19 economic performance had an effect on company value, but after Covid-19 economic performance had no effect on company value. Before and after Covid-19 environmental performance did not affect company value Before Covid-19 social performance had an effect on company value, but after Covid-19 social performance had no effect on company value. Before and after Covid-19, governance performance did not affect company value. Economic performance, environmental performance, social performance, and governance performance did not directly affect company value through financial performance, both before Covid-19 and after Covid-19.
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)
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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.
Pengaruh Kualitas Produk, Harga dan E-WOM pada Keputusan Pembelian Konsumen pasca Pandemi Covid-19 dengan Kepercayaan sebagai Variabel Mediasi Rahmat Fajri Ramadhan; Alfitman; Eri Besra
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (September 2023)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.597

Abstract

This study aims to see the effectproduct quality, price and e-wom on consumer purchasing decisions after the Covid-19 pandemic with trust as a mediating variable for Solo meatball consumers in the city of Padang. The population is all consumers of Solo meatballs in the city of Padang. Sampling by purposive sampling method.The sample criteria is that the respondent has visited, bought and eaten at least once at Bakso Solo stalls in Padang City. The number of samples in the study was 270 respondents. Test the hypothesis using statistical analysis using Smart PLS.3.3. The results of the study show that product quality, price and e-WOM have a positive and significant effect on purchasing decisions. product quality, price and e-wom have a significant positive effect on trust. Trust influences purchasing decisions. And trust can be a mediating variable between product quality, price and e-WOM on purchasing decisions in a significantly positive way.
Pengaruh Penerapan Total Quality Management terhadap Kinerja Inovasi Dimediasi Knowledge Sharing Jostein Frandelli; Anita Silvianita
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.598

Abstract

To be able to compete and survive in all conditions, every company pays great attention to the maintenance of human resources as a company effort to obtain an effective strategy that aims to support the company's success in achieving its goals. This research was conducted to determine the effect of implementing total quality management (TQM) on innovation performance through knowledge sharing as an intervening variable at Auto 2000 Soekarno Hatta 145 Bandung. This research uses a quantitative method with a descriptive-causality research type. As for sampling, it was carried out using the saturated sampling technique method, with a total of 70 respondents. The data analysis technique used in this study is descriptive analysis and the Partial Least Square-Structural Equation Model (PLS-SEM) assisted by the Smart PLS 3.0 analysis tool. The results of this research indicate that there is a positive and significant relationship between total quality management (TQM) and innovation performance, total quality management (TQM) and knowledge sharing, knowledge sharing and innovation performance, as well as an indirect relationship between total quality management (TQM) on innovation performance through knowledge sharing. So that in an effort to improve employee innovation performance, the application of total quality management (TQM) and knowledge sharing needs to be evaluated and improved at Auto 2000 Soekarno Hatta 145 Bandung.