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Jurnal Ekonomi Dan Bisnis
Published by Universitas Pekalongan
ISSN : 16930908     EISSN : 23016469     DOI : http://dx.doi.org/10.31941
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023" : 8 Documents clear
PERAN CELEBRITY ENDORSER PADA KEPUTUSAN PEMBELIAN PRODUK ASURANSI AIA CABANG SOLO Lyna Lyna; Magdalena Nany
Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i1.2154

Abstract

Restrictions on community activities caused by pandemic Covid-19 hit Indonesian economy. So do the insurance companies that sell tersier products with celebrity endorser Data were collected by questionnaires distributed by google form to the 100 respondents buying insurance products during the pandemic covid-19. Multiple regression analysis was used to analyze data. The results show that partially visibility, credibility and power significantly influenced purchasing decision. The results also show that partially attraction insignificantly influenced purchasing decision. Simultantly visibility, credibility, attraction and power significantly influenced purchasing decision
ANALISIS PENGARUH IPM, PENGANGGURAN, DAN PDRB TERHADAP KEMISKINAN DI PROVINSI SUMATERA UTARA TAHUN 2017-2021 Muhammad Ramadhan Zulfi; Masruri Muchtar; Pardomuan Robinson Sihombing
Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i1.2817

Abstract

his research aims to determine the effect of the human development index, open unemployment rate and economic growth on the poverty rate in North Sumatra Province. This study uses secondary data from districts/cities in North Sumatra Province in a span of 5 years from 2017 to 2021. The research was conducted using panel data regression with a random effect model. Based on the research results, it was found that the three independent variables simultaneously influenced the dependent variable. Partially, the HDI variable has a negative and significant effect on the poverty rate in North Sumatra Province. The open unemployment rate variable has a positive and significant effect on the poverty rate. However, the economic growth variable has a positive and significant effect on the poverty rate. HDI has the biggest influence compared to the other two variables. The government can encourage increasing the HDI of its people to reduce poverty. In addition, the government must also reduce unemployment rate and carry out economic equity to reduce poverty.Keywords: economic growth, human development index, poverty, unemployment
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Catur Nur Afni; Meliza Meliza; Anggrainy Putri Ayuningrum
Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i1.2879

Abstract

The company value perceived by investors towards the company is often associated with the stock price. The higher of  company’s value can increase investor and make good profitability. This study aims to analyze the effect of profitability, firm size, and liquidity on firm value with capital structure as a moderating variable. The population in this study are food and beverage companies listed on the indonesia stock exchange (idx) for 2019-2021. The sample in this company is 84 companies, the sampling method uses purposive sampling. The type of data used is classic asumtion, multiple linear regression, and moderated regression analysis (mra). Hypothesis test using model fitment test and partial test or t test. The results of this study show that partially the variable return on assets has a significant positive effect on price to book value, firm size has an insignificant positive effect on price to book value, and current ratio has a negative but insignificant effect on price to book value. Capital structure cannot moderate the relationship between profitability and price to book value, capital structure cannot moderate the relationship between firm size and price to book value, and capital structure cannot moderate the relationship between current ratio and price to book value. 
PENERAPAN METODE SIMPLEKS DALAM UPAYA MEMAKSIMALKAN PENDAPATAN Alan Rusdiana; Deni Istiono
Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i1.2837

Abstract

This study aims to calculate the maximum profit from selling Bella Bakery's white bread and donuts and to determine the use of the simplex method on raw material constraints experienced by Bella Bakery. In addition, this study utilizes the POM-QM software for windows software to estimate the maximum profit obtained from each production of white bread and donuts at Bella Bakery so that it has an accurate estimate. This research method includes problem identification, problem solving model selection, data collection, data processing and analysis, model implementation, and results evaluation. Based on the analysis results show that the simplex method can be used to determine the maximum profit at Bella Bakery. The maximum profit earned by Bella Bakery is Rp. 200,000 by producing only one type of product, namely donuts with a total of 50.1 boxes or 501 pieces. In addition, the POM-QM for windows software is very useful to help determine the maximum profit quickly, precisely and accurately.
INFLASI, UPAH DAN PENGANGGURAN DI KABUPATEN MAJALENGKA (PENDEKATAN ERROR CORRECTION MODEL) L Suparto LM; Pipih Sopiyan
Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i1.2903

Abstract

The purpose of this research is to look at the short-term and long-term impacts of inflation and wages on unemployment in Majalengka Regency. The subjects of this research analysis are inflation, wages, and unemployment in Majalengka Regency from 2008 to 2022, this study employs a quantitative approach, meaning the use of numbers. Secondary data were acquired from archives issued by the West Java Province and Majalengka Regency's Central Bureau of Statistics. The Domowitz-El Badawi error correction model was employed in the analysis. According to the findings, inflation has a positive impact on unemployment in the near term but a negative and significant impact on it in the long run. This suggests that inflation remains a concern for the economy, particularly in the short term. The impact of wages on unemployment is negative and considerable both in the short and long terms. This indicates that too high wages may cause the demand for work  decline, which would increase unemployment. To keep wages at a level that balances the supply and demand for labor, a collective agreement is thus required between workers, the government, and businesses. This will assist to reduce the long-term detrimental effects of inflation and wages on unemployment.
PENGARUH KOMITE AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PADA TAHUN 2017 – 2021 Hardika Nugroho Saputra; Sasmita Sari Ardaninggar
Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i1.2682

Abstract

This study aims to determine the effect of company audit committees and auditor quality on audit delay. The independent variables used in this study are the audit committee and auditor quality. As for the dependent variable in this study is audit delay. The sample selection in this study used a purposive sampling method. The samples selected in this study are 15 property and real estate companies listed on the IDX for the 2017-2021 period. The results of the study show that simultaneously the two independent variables have a significant influence on audit delay. Partially, the audit committee has a significant negative effect on audit delay, while the auditor quality variable has no effect on audit delay.
PENGARUH BRAND IMAGE DAN ETIKA BISNIS TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK JIMS HONEY PEMALANG Ulfakhatun Ulfakhatun; Wenti Ayu Sunarjo
Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i1.2920

Abstract

Increasing technological developments cause consumers to be selective in making purchasing decisions. The study aims to determine whether Brand Image and Business Ethics have a significant effect on Purchasing Decisions both partially and simultaneously. Case studies conducted on Jims Honey consumers in Pemalang. The data collection technique in this study used a questionnaire in the form of a google form and literature review. Of the total research population of 35 people who were also used as samples (Saturated Sample). The instrument test used is validity test, reliability test and classical assumption test while the analysis to test the hypothesis is multiple linear regression analysis, t test and F test. This study concluded that Brand Image has a positive and insignificant effect on purchasing decisions partially, Business Ethics has a significant positive effect on purchasing decisions partially, Brand Image and Business Ethics have a positive and significant effect on purchasing decisions simultaneously (together).
PENGARUH TRANSFER PRICING, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL DISTRESS TERHADAP PENGHINDARAN PAJAK Muhammad Aldy Saputra; Hasnawati Hasnawati
Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2023): JURNAL EKONOMI DAN BISNIS MARET 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v26i1.2878

Abstract

Taxes are the biggest source of income in Indonesia. Indirect tax contributions will be received back benefits for the development of a country through government spending and development of the country's infrastructure. In the implementation of tax revenues, in practice it turns out that there are companies that take tax avoidance measures to minimize corporate tax payments. Tax avoidance can have an impact on decreasing state revenues which in turn can have an impact on the planning and implementation of the state budget. Given the important role of tax revenue, it is necessary to test and analyze the factors that can influence tax avoidance. The purpose of this research is to analyze the effect of transfer pricing, profitability, institutional ownership and financial distress on tax avoidance. This study uses purposive sampling method as a research method and uses multiple regression analysis models. The results of the research show that transfer pricing, profitability and institutional ownership have an influence on tax avoidance. Meanwhile, financial distress has no effect on tax avoidance

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