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Contact Name
Amalia Ilmiani
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+6281328697130
Journal Mail Official
redaksijebi.unikal@gmail.com
Editorial Address
Fakultas Ekonomi Universitas Pekalongan Jl. Sriwijaya No.3
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Kota pekalongan,
Jawa tengah
INDONESIA
Jurnal Ekonomi Dan Bisnis
Published by Universitas Pekalongan
ISSN : 16930908     EISSN : 23016469     DOI : http://dx.doi.org/10.31941
Core Subject : Economy,
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.
Articles 223 Documents
Hubungan Board Gender Diversity dan Capital Intensity Terhadap Agresivitas Pajak Amalia, Dina
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v27i2.5084

Abstract

The aim of this study is to determine the effect of capital intensity on tax aggressiveness and board gender diversity in moderating the effect of capital intensity on tax aggressiveness. The sample used in this study was 105 data of BUMN listed in IDX. The analysis technique used in this study was SEM PLS.The results of this study indicate that capital intensity has a positive effect on tax aggressiveness, while board gender diversity weakens the effect of capital intensity on tax aggressiveness
THE INFLUENCE OF TOURISM ATTRACTION, ENTRY TICKET PRICES, AND WORD OF MOUTH ON THE DECISION TO VISIT TIRTA WAHYU ARTA TOURISM ATTENTION IN PEKALONGAN DISTRICT Nazifa, Dina
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v27i2.5125

Abstract

This research aims to analyze the influence of tourist tricks, entrance ticket prices, and word of mouth on the decision to visit Tirta Wahyu Arta Tourism. The type of research used in this research is Associative Quantitative. The data collected uses primary data, namely data collected or obtained directly in the field. In this study there were 97 respondents used as samples. The sampling method uses purpose sampling, namely determining samples based on criteria. The analytical tool used is multiple linear regression analysis. Based on the results of the analysis, it is stated that tourist attraction has a positive and significant effect on the decision to visit with a calculated t value of 5.188 and a significant value of 0.000. The entrance ticket price has a positive and significant effect on the decision to visit with a calculated t value of 3.954 and a significant value of 0.000. Word of Mouth has a positive and significant effect on Visiting Decisions with a calculated t value of 2.698 and a significant value of 0.008.
DETERMINASI MOTIVASI KERJA, DISIPLIN KERJA, DAN SEMANGAT KERJA TERHADAP KINERJA PEGAWAI Syukron, Mochamad; Shofiyuddin, Muhammad
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v27i2.5126

Abstract

ABSTRAKPenelitian ini bertujuan untuk  menganalisis pengaruh motivasi kerja, disipllin kerja dan semangat kerja terhadap kinerja pegawai di Badan Keuangan Daerah Kota Pekalongan. penelitian ini adalah penelitian kuantitatif dengan melakukan penelitian pada  pegawai di Badan Keuangan daerah Kota Pekalongan. Populasi dalam penelitian ini berjumlah 53 orang dan semua populasi dijadikan sampel, sehingga  penelitian ini adalah penelitian dengan menggunakan sample jenuh. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai Badan Keuangan Daerah Kota  Pekalongan,dengan hasil koefisien regresi β sebesar 0,541 dengan tingkat signifikan 0,000. Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai Badan Keuangan Daerah Kota  Pekalongan.  Dengan dibuktikan hasil koefisien regresi β sebesar 0,265 dengan tingkat signifikan 0,003. Semangat kerja berpengaruh positif dan signifikan terhadap kinerja pegawai Badan Keuangan Daerah Kota  Pekalongan.. Dengan dibuktikan hasil koefisien regresi β sebesar 0,297 dengan tingkat signifikan 0,016 Kata kunci: Motivasi Kerja, Disiplin Kerja, Semangat Kerja dan Kinerja Pegawai 
Analisis Penagihan Pajak Terhadap Pencairan Tunggakan Pajak Penghasilan Wajib Pajak Orang Pribadi Pada KPP Pratama Demak Tahun 2023 sumbodo, eka kusuma; Safitri, Julia; Rahayu, Heffi Christya
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v27i2.5160

Abstract

The purpose of this study is to determine the effect of tax collection on the disbursement of income tax arrears of individual taxpayers at Kantor Pelayanan Pajak Demak. The research method used in this thesis research is to use descriptive statistical data analysis, namely research testing with the SPSS 22.0 application and calculating the percentage of the tax disbursement process at Kantor Pelayanan Pajak Demak. The research results from this thesis are that tax collection actions using Warning Letters, Force Letters , Confiscation Orders issued at KPP Pratama Demak have an influence on tax disbursement and the tax income
UPAYA MENINGKATKAN KEPUTUSAN PELANGGAN MENGGUNAKAN JASA MELALUI CITRA PERUSAHAAN, HARGA DAN PROMOSI SOSIAL MEDIA PADA RAYA WEDDING ORGANIZER Khanafi, Ahmad
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.4937

Abstract

Keputusan pelanggan menggunakan jasa perusahaan merupakan hal penting untuk diperhatikan oleh perusahaan, keputusan pelanggan menggunakan jasa perusahaanlah yang digunakan perusahaan untuk menciptakan strategi pemasaran yang akan dilakukan. Populasi dalam penelitian ini adalah pelanggan yang sudah menggunakan jasa Raya Wedding Organizer pada periode 2023. Penelitian ini menggunakan rumus slovin dalam menentukan jumlah sampel responden dan menggunakan analisis data statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji kelayakan model, uji F, dan uji t. Hasil dari penelitian ini menunjukkan bahwa variabel Citra Perusahaan, Harga dan Promosi sosial Media berpengaruh positif terhadap keputusan Pembelian berdasarkan dari 65 responden. Berdasarkan hasil uji F menyatakan Social Media Marketing dan citra perusahaan secara bersama-sama berpengaruh signifikan terhadap Keputusan pelanggan menggunakan jasa Raya Wedding Organizer, namun variabel Harga berpengaruh tidak signifikan terhadap keputusan pelanggan dalam menggunakan jasa Raya Weding Organizer.
Pengaruh Leader Member Exchange, Kualitas Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan di Kantor Bpkad Kota Pekalongan Shofiyuddin, Muhammad; Pranantya
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.5365

Abstract

The purpose of this research is to determine the influence of Leader Member Exchange, work quality and organizational culture on employee performance at the Pekalongan City Regional Revenue and Financial Assets Agency Office. This research uses quantitative research methods. The questionnaire data collection technique is by distributing questionnaires to 30 respondents, then carrying out further analysis of the multiple linear regression test data, then carrying out the t test and F test. The results of this research show that Leader Member Exchange has an effect on employee performance, work quality has no effect on employee performance and Organizational Culture influence employee performance, while Leader Member Exchange, Work Quality and Organizational Culture simultaneously influence employee performance.
PENGARUH DANA TRANSFER KE DESA TERHADAP JUMLAH PENDUDUK MISKIN PERDESAAN DI JAWA TENGAH:ANALISIS SEBELUM DAN SESUDAH PANDEMI COVID-19 TAHUN (2018-2022) Prasistiasari, Lutfinar; Isnowati, Sri
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.5430

Abstract

Poverty is a low standard of living, namely the existence of a level of material deprivation in a number or group of people compared to the general standard of living that applies in the community concerned. This research seeks to assess the effects of village transfer funds on the number of rural poor people in Central Java: a comparative analysis before and after the Covid-19 Pandemic in 2018-2022. This study employs a quantitative mothodology that emphasizes the analysis of numerical data processed using statistical methods. This research approach is more aimed at knowing and measuring the influence and relationship of village fund variables, village fund allocations and financial assistance to village governments before and after the Covid-19 Pandemic (2018-2022) on the number of poor rural residents in Central Java Province. The results of the study show that the village fund variables and village government financial assistance have a negative and significant effect on the number of poor people in the Regency of Central Java Province. In addition, the village fund allocation variable is negative and has nosubstantial effect on the number of people living in poverty in the Regency/City of Central Java Province.
Pengaruh Digital Competence Dan Knowledge Sharing Terhadap Pelaksanaan Resep Elektronik Melalui Organizational Supporting Sebagai Variabel Intervening Tyok, Setia Dwi Wardhani; Chalimah
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.5589

Abstract

Penelitian ini bertujuan untuk menguji pengaruh digital competence dan knowledge sharing terhadap pelaksanaan resep elektronik dengan organizational supporting sebagai variabel mediasi. Subjek penelitian melibatkan petugas farmasi di RSUD Kraton Kabupaten Pekalongan, yang terdiri dari 50 responden, meliputi apoteker, asisten apoteker, dan administrasi. Penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner berbasis skala Likert yang kemudian diolah menggunakan SmartPLS 4. Hasil penelitian menyimpulkan (1) Digital competence berpengaruh positif tidak signifikan terhadap pelaksanaan resep elektronik; (2) Knowledge sharing berpengaruh negatif tidak signifikan terhadap pelaksanaan resep elektronik; (3) Organizational supporting berpengaruh positif signifikan terhadap pelaksanaan resep elektronik; (4) Digital competence berpengaruh positif signifikan terhadap organizational supporting; (5) Knowledge sharing berpengaruh positif signifikan terhadap organizational supporting; (6) Digital competence berpengaruh secara langsung terhadap pelaksanaan resep elektronik dengan mediasi organizational supporting; (7) Knowledge sharing berpengaruh secara langsung terhadap pelaksanaan resep elektronik dengan mediasi organizational supporting.
Peningkatan Nilai Perusahaan Berbasis Profitabilitas dan Modal Kerja dengan Struktur Modal Sebagai Variabel Mediasi Widyakto, Adhi; Riyanto, Sugeng; Fresiliasari, Oktavie; Rohman, Nur
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.5734

Abstract

This study aims to test the effect of Return On Equity and Current Ratio on Company Value with capital structure as an intervening variable in coal mining companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study was conducted by purposive sampling with certain criteria, so 36 coal mining companies were used as a research method. The sample used was 5 periods, so the final sample in this study was 180 observations. Data analysis was used using the SmartPLS application tool. The results of this study prove that Return On Equity has a significant positive effect on the equity Ratio, Current Ratio has a significant positive effect on the equity Ratio, Return On Equity has a positive and significant effect on Price Book Value, Current Ratio has a positive and insignificant effect on Price to Book Value, Debt Equity Ratio has a significant positive effect on Price Book Value, and the Return On Equity variable has a significant positive effect on Price to Book Value with Debt Equity Ratio as an intervening variable and Current Ratio has a significant positive effect on Price to Book Value with Debt Equity Ratio as an intervening variable
Pengaruh Transfer Pricing, Financial Distress dan Dewan Komisaris Independen terhadap Tax Avoidance I, Lioni; Yadnya, I Made Sumerta
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyse the effect of Transfer Pricing, Financial Distress, and Independent Board of Commissioners on Tax Avoidance. This research was conducted by analysing the financial statements of companies in the consumer non-cylical sector listed on the Indonesia Stock Exchange (IDX) during 2018 to 2023. The sample used in this study was 19 companies in the consumer non-cylical sector listed from 2018 to 2023. and sampling was used with Purposive Sampling technique. The data used in this study is secondary data in the form of annual financial reports from each company that is used as a research sample. The variables used in this study are Transfer Pricing as the first independent variable, Financial Distress as the second independent variable, Independent Board of Commissioners as the third independent variable, and Tax Avoidance as the dependent variable. panel data regression method is used as a research methodology in this study. The analysis of research results using the E-Views 12 Student Version Lite application. The results in this study use the selected model, namely the Fixed Effect Model (FEM) The results in this study indicate that Transfer Pricing partially affects Tax Avoidance, Financial Distress has no effect on Tax Avoidance, the Independent Board of Commissioners has no effect on Tax Avoidance, and simultaneously Transfer Pricing, Financial Distress, and the Independent Board of Commissioners affect Tax Avoidance.    

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