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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 220 Documents
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Pengaruh Capital Intensity, Pertumbuhan Penjualan, dan Kepemilikan Institusional terhadap Penghindaran Pajak Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar di BEI Tahun (2018-2022) Jelanti, Desi; Rahma, Intan; W.A, Sri Putri Winingrum
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.v28i1.5778

Abstract

At present, the main pillar in the State Budget (APBN) comes from taxes to support the implementation of national development projects and improve people's welfare in various aspects of life. This study aims to determine the effect of Capital Intensity, Sales Growth, and Institutional Ownership on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. With a quantitative approach, this study uses 33 company samples selected through a purposive sampling method. Research data were obtained from annual financial reports and analyzed using Eviews 9 software. The results of the study indicate that simultaneously Capital Intensity, Sales Growth, and Institutional Ownership have an effect on Tax Avoidance. Partially, Capital Intensity and Sales Growth have a significant effect on Tax Avoidance, while Institutional Ownership has no effect. These findings provide practical implications for companies, governments, and other stakeholders to understand the factors that influence tax avoidance behavior.
PENGARUH RASIO PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Rahayu, Asti; Mahirun, Mahirun
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.v28i1.5861

Abstract

This study aims to analyze the effect of profitability and liquidity ratios on company value with capital structure as a moderating variable. The research method used is a quantitative approach of 13 companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period from 2021 to 2023, while data analysis techniques use Partial Least Square (PLS) approach assisted by Smart-PLS 3.0 software. The results of the study indicate that Return on Assets (RoA) has a positive but insignificant effect on PBV. Similarly, the Current Ratio (CR) and Debt to Equity Ratio (DER) each show a negative effect on PBV, but also have no significant impact. Furthermore, DER as a moderating variable does not strengthen or weaken the relationship between profitability and liquidity ratios and PBV. Overall, these findings suggest that these financial ratios do not significantly affect the company value in the food and beverage sector, and the market is more influenced by other external factors in assessing company value. These results imply that financial ratio information alone is not enough to signal investors in making investment decisions that significantly impact company value in this sector.
KEBERLANJUTAN PARIWISATA BERBASIS ALAM : UKURAN BUDAYA DAN PERILAKU KEPRIBADIAN Ali Imron; Rizka Ariyanti; Nur Rokhman
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.v28i1.5874

Abstract

This study aims to justify the relevance of tourism destination culture personality (TDCP) for measuring destination personality from a cultural measures and personality behaviour perspective. Employing the cultural measures and personality behaviour approach, the study examines how TDCP can strengthen tourist engagement and memorable experiences, leading to higher revisit intentions, particularly when the destination image aligns with tourists' self-concept. TDCP integrates destination personality and Hofstede's cultural dimensions to define a destination's unique cultural identity. The study performs quantitative research method and involved 259 respondents from a single nation to evaluate 15 scale items of TDCP. SEM-AMOS and IPMA statistical analyses are performed to confirmed TDCP's measurement item and the role. We found TDCP has significance in optimising the relationship between tourist engagement, memorable experiences, and revisit intention. Additionally, TDCP demonstrated a È-shaped curvilinear relationship with tourist engagement and revisit intention. Robustness and configuration tests validated the findings. This study contributes to tourism literature by detailing the impact of TDCP dimensions on tourist engagement, memorable experiences, and revisit intention in NBT. Keywords: tourism destination culture personality, tourist engagement, memorable-based tourism experience, revisit intention, Hofstede’s dimension of cultural, destination personality, tourism sustainability.
Bahasa Inggris Maulida, Minati; Muhammad Ali Gunawan; Tria Ratnasari
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.v28i1.5919

Abstract

This study evaluates the social and economic impacts of the Disaster-Resilient Village (DRV) Program using Bayesian Decision-Making. Conducted in Pekalongan City, a region frequently affected by tidal flooding and coastal erosion, this research employs a quantitative approach to assess the program’s effectiveness in enhancing disaster resilience. The study involves 563 respondents, including 18 government officials and 545 affected community members, selected through purposive and proportional sampling. Data were collected through structured surveys measuring disaster preparedness, economic losses, and financial accessibility. Bayesian probabilistic modeling was applied to analyze decision-making patterns in disaster risk reduction and to optimize resource allocation strategies. The results indicate that financial aid and credit accessibility significantly accelerate economic recovery, while disaster preparedness alone does not directly influence resilience. Infrastructure damage, however, prolongs recovery time, underscoring the need for resilient infrastructure investments. These findings highlight the importance of integrating financial mechanisms into the DRV framework to enhance economic stability post-disaster. Policymakers should prioritize expanding financial aid programs, improving credit accessibility, and strengthening infrastructure resilience to minimize long-term economic disruptions. Future research should incorporate longitudinal studies and explore the role of social factors in disaster recovery to provide a more comprehensive analysis.
G Green Marketing di Era Digital: Implikasi Green Subjective Norm dan Lifestyle terhadap Minat Pembelian Konsumen Wenti Ayu; Muhardono, Ari; Wafa Khansa Fadhilah; Supajar Bayu Aji
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.v28i1.6016

Abstract

This study focuses on consumer purchasing interest in green products, with the aim of the study being to test a model that presents the influence of green subjective norm and green lifestyle on purchase intention through social media marketing on green products that are currently trending in an environmentally friendly lifestyle (go green). This research uses a quantitative method with a conclusive research design through a causal approach, with an analysis technique using SEM PLS with Smart PLS devices. The study population includes the people of Pekalongan City, and the research was conducted through a non-probability sampling method in the form of accidental sampling with a sample of 100 respondents to represent consumer purchasing interest in green products. The results of the study showed that the green subjective norm and green lifestyle had a positive and significant effect on consumer purchasing interest. Social media marketing had a significant positive effect on consumer purchasing interest. Furthermore, the results showed that there was no significant positive effect between green subjective norm and green lifestyle on social media marketing. The results of the analysis found that the mediation variable social media marketing did not mediate the relationship between green subjective norm and purchase intention through social media marketing, but in the relationship between green lifestyle and purchase intention through social media marketing, the results mediated fully or were said to be significantly positive.
PENGARUH PERPUTARAN MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS [Studi Pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2020-2022] Melia Wida Rahmayani; Riyadi, Wulan; Ahmad, Eva Fauziah; Hernita, Nita; Dewi, Dea Febrianti
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.v28i1.6020

Abstract

Analyzing the effect of Working Capital Turnover and Sales Growth on Profitability in Food and Beverages companies operating in the food and beverages sector and listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period is the aim of this research. Working Capital Turnover and Sales Growth are independent variables in this reserch while Profitability is used as the dependent variable. To process the data collected from quantitative research using the panel data regression analisis method, the author used the Eviews 9 application. Secondary data originating from financial reports published in full by the campany and which have been audited were taken by the author using a purposive sampling method via the official BEI website and the official website of the campany the author chose to be the sample. Data collected by the author resulted in a sample of 21 companies over a 3 year period, so that the sample data obtaines was 63 sample data. The test results by the author show that the Working Capital Turnover variable partially has on effect on Profitability, while Sales Growth partially has an effect on Profitability.
Analisis Efektivitas Aplikasi Digital Banking Byond By Bsi Terhadap Kepuasan Nasabah Bank Syariah Indonesia di Kabupaten Pekalongan Pradipta Febiyanto; Muhammad Shofiyuddin
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i2.5890

Abstract

The purpose of this study is to evaluate how well the Byond by BSI digital application affects Pekalongan Regency customers' satisfaction. Efficiency, realibility, fulfillment, privacy, responsiveness, remuneration, and contract are the independent variables that were used in this study. The happiness of customers is the dependent variable. Customers who have utilized the Byond by BSI digital banking application at Bank Syariah Indonesia KCP Pekalongan Ambokembang make up the study's population. The Slovin formula is used in this study's sample, which consists of 90 clients with a 10% error rate. Multiple regression analysis is one method for looking at how independent and dependent variables relate to one another. Multiple regression analysis is one method for looking at how independent and dependent variables relate to one another. This survey indicates that BSI digital banking apps greatly increase customer satisfaction in the following areas: contact, efficiency, dependability, fulfillment, data protection, responsiveness, and compensation.
PENGARUH SLACK RESOURCES DAN ARUS KAS BEBAS TERHADAP BIAYA TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI Muhammad Yudith Eddwina; Winarsih
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i2.6205

Abstract

This research aims to analyze the influence of slack resources and free cash flow on corporate social responsibility (CSR) expenditure, as well as to examine the moderating effect of leverage on these relationships. The study is motivated by companies' desire to maintain social legitimacy through the optimization of CSR activities supported by the allocation of financial resources. It also considers the potential constraints on this allocation due to high levels of debt. The research object comprises energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A purposive sampling technique was used to select a sample of 96 observations. Hypothesis testing was conducted using panel data regression and Moderated Regression Analysis (MRA). The results indicate that slack resources have a positive effect on CSR expenditure, while free cash flow does not. Furthermore, leverage does not moderate the influence of slack resources and free cash flow on CSR expenditure. The research suggests that management exercises more caution in allocating financial resources closely associated with shareholders (free cash flow and leverage) to minimize agency conflicts. The implications of this study highlight the importance of careful financial resource allocation planning for management to optimize the role of social responsibility. Additionally, it offers a new perspective for stakeholders, particularly shareholders, suggesting that CSR expenditure is an investment rather than a waste, thereby necessitating shareholder support for management to optimally implement their social responsibilities.
PENGARUH EASE OF USE DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN GO-FOOD DI SEMARANG Santoso, Liem, Alan Dharmasaputra; Juventius Wahyu Utama
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i2.6596

Abstract

This research aims to determine the relationship between ease of use, price perception on purchasing decisions of the users on Go-Food delivery application in North Semarang district. Quantitative method using a purposive random sampling technique are used in this research. The sample size used in this research is 100 respondents. Data analysis used in this research uses validation tests, reliability tests, data normality tests and multiple regression tests. The results of this research show that there is a relationship between ease of use and price perception on purchasingmdecisions of the users on Go-Food delivery application in North Semarang district.
PENGARUH OPINI AUDIT, AUDIT DEELAY, DAN AUDIT FEE TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI Dian Murdianingsih; Jayanti, Esti
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i2.6737

Abstract

This study aims to analyze the effect of Audit Opinion, Audit Delay, and Audit Fee on Auditor Switching with Financial Distress as a moderating variable in State-Owned Enterprises for the period 20202024. The analytical tool used is SPSS 16 software. The results of the study indicate that Audit Opinion, Audit Delay, and Audit Fee have a significant influence on Auditor Switching. Financial Distress is able to moderate the influence of Audit Opinion and Audit Fee on Auditor Switching. However, financial distress is unable to moderate the influence of Audit Delay on Auditor Switching.

Page 20 of 22 | Total Record : 220

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