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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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Peran UTAUT2 dalam Membentuk Behavioral Intention pada Pengguna Tokopedia di Kalangan Generasi Z Solihin, Dede; Furyanah, Anah
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.v28i2.6745

Abstract

This study aims to analyze the role of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model in forming behavioral intention in Tokopedia application users among Generation Z. Generation Z is a group that is very familiar with digital technology and is the main target in the e-commerce market in Indonesia. This study uses a quantitative approach with a survey method. Data were collected from 130 respondents aged 18–25 years who are active Tokopedia users. Data analysis was carried out using the Structural Equation Modeling (SEM) method to test the influence of UTAUT2 variables, namely performance expectancy, effort expectancy, social influence, and facilitating conditions on behavioral intention. The results showed that the four variables had a positive and significant effect on behavioral intention. These findings indicate that perceptions of performance, ease of use, social support, and availability of facilities greatly determine Generation Z's intention to use Tokopedia. This study contributes to the development of e-commerce strategies that are more effective and relevant to the characteristics and needs of the young digital generation.
Examining Factors Affecting Firm Value For F&B Companies Lia; Kurniawan, Clarissa; Jayakusuma, Josua; Tannia; Zubaedah, Siti Yasmina
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.v28i2.6782

Abstract

As the F&B industry plays an important role in attaining national food resilience, maintaining sustainably good performance is a heightened concern for all stakeholders. Consequently, F&B companies are heavily scrutinized by investors who commonly use firm value as a business performance indicator. In this study, the authors intend to analyze the influence of liquidity, profitability, and capital structure ratios on firm value in the F&B subsector listed in the Indonesia Stock Exchange from 2014 to 2024. With a sample of 33 firms and 10-year ratios for a total of 363 data points, the research method combines descriptive statistics and multiple regression analysis using Smart PLS 4. The research results show a significant relationship between the profitability variable and firm value. On the contrary, capital structure and liquidity were found not to have any effects on firm value. For practitioners, this research provided evidence on the centrality of profitability not only to attain high firm value but also to portray a positive signal to the public and convince investors. In addition, for investors, this research provides recommendations on several factors to consider when investing capital.
Income Smoothing: The Role of Growth, Financial Performance, Bonus Plan, and Cash Holding Budiman, Nita Andriyani; Syaharani, Nova; Ashsifa, Izza
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.v28i2.6808

Abstract

This study examines income smoothing, a form of earnings management where companies report consistent earnings over time, with a focus on the primary consumer goods sector in Indonesia—an industry highly sensitive to investor expectations and exhibiting fluctuating income smoothing practices between 2019 and 2023. The research addresses how firm growth, financial performance, bonus plans, and cash holdings influence the likelihood of income smoothing. Unlike previous studies that generally discuss earnings management more broadly, this paper contributes by specifically exploring income smoothing within a sector and time frame that have received limited empirical attention. Using a quantitative approach, the study employs logistic regression analysis on 175 firm-year observations selected through purposive sampling from companies listed on the Indonesia Stock Exchange. The results show that firm growth and cash holdings do not significantly affect income smoothing, while financial performance has a negative effect and bonus plans have a positive effect, suggesting that internal managerial incentives play a more prominent role than growth or liquidity. The study concludes that income smoothing is primarily driven by internal factors such as bonus schemes, offering important implications for corporate governance practices and the promotion of financial transparency.
Impact of Overclaims, Negative E-Wom, and Dissatisfaction on Switching Intention: The Moderating Role of Alternative Attractiveness Cahyo, Septian Dwi; Dewi, Adhisty Kartika; Kuwatno
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.v28i2.6818

Abstract

This study discusses switching intention in the rapidly growing Indonesian local skincare industry, which is marked by excessive promotional claims (overclaims), negative online reviews (negative e-WOM), and consumer dissatisfaction. The objective of this research is to analyze the influence of these negative factors on switching intention, with alternative attractiveness serving as a moderating variable. The study employed a quantitative approach using an online survey involving 151 users of local skincare products selected through purposive sampling. The data were analyzed using WarpPLS 8.0. Overclaims, negative e-WOM, and dissatisfaction have a significant positive effect on switching intention. Alternative attractiveness strengthens the influence of negative e-WOM and dissatisfaction, but weakens the effect of overclaims. These findings highlight the importance of honest product claims, effective online reputation management, and consumer satisfaction in minimizing the risk of brand switching in a market filled with attractive alternatives. This study makes a theoretical contribution by demonstrating the role of alternative attractiveness, a factor that has rarely been examined in the local skincare industry
Analisis Pengaruh Literasi Digital, Adaptabilitas, dan Self-Efficacy terhadap Kesiapan Kerja Generasi Z Musafa; M. 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.v28i2.6845

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi digital, adaptabilitas, dan self-efficacy terhadap kesiapan kerja Generasi Z, khususnya siswa Sekolah Menengah Kejuruan (SMK) di Kabupaten Pekalongan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 110 responden. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa literasi digital dan adaptabilitas berpengaruh positif dan signifikan terhadap kesiapan kerja, sementara self-efficacy berpengaruh positif namun tidak signifikan. Di antara ketiga variabel tersebut, adaptabilitas memiliki pengaruh paling dominan terhadap kesiapan kerja.
Analysis of Human Adaptability, Social Capital, and Business Innovation in Business Sustainability Dwi Anjarini, Ary; Aria Mulyapradana; Aghus Jamaludin Kharis
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.v28i2.6927

Abstract

This study aims to analyze the role of Human Adaptability, Social Capital, and Business Innovation in supporting Business Sustainability among MSME actors. The research employed a Mixed Method approach with data collection techniques including observation, in-depth interviews, and questionnaires distributed to 83 MSME respondents in Pekalongan City and Regency. Quantitative analysis was conducted using Structural Equation Modeling–Partial Least Square (SEM-PLS), while qualitative data were utilized to strengthen the findings. The results indicate that Human Adaptability has a significant positive effect on Business Innovation, meaning that the higher the MSMEs’ ability to adapt to technology and market changes, the greater their opportunities to create innovation, which in turn significantly influences business sustainability. Social Capital also shows a significant positive impact on Business Innovation, emphasizing the importance of social networks and collaboration in fostering new ideas. Furthermore, Business Innovation strongly contributes to Business Sustainability, covering financial, social, and environmental aspects. However, the direct relationship between Human Adaptability and Business Sustainability is weaker compared to its mediated effect through innovation. These findings highlight that MSME sustainability is not only determined by adaptability and social networks but primarily by the ability to transform adaptability and social capital into concrete innovations. Therefore, strategies to enhance MSME competitiveness should focus on improving digital literacy, strengthening business networks, and providing innovation mentoring in products and business models to ensure survival in an increasingly dynamic business environment
The Impact of Budget Efficiency Policies on Competition in Government Construction Tenders: Evidence from East Kalimantan Province Johantri, Bagas; Budi Nata Gama
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.v28i2.6987

Abstract

This study aims to examine the impact of government budget efficiency measures on competition in public procurement, specifically construction tenders for small enterprises in East Kalimantan Province. It seeks to understand whether efficiency-driven budget cuts influence the number of participants. A quantitative approach was employed using secondary data from the national procurement platform. A total of 335 tenders before efficiency and 124 tenders after efficiency were analyzed using descriptive statistics and the nonparametric Mann–Whitney U Test. The analysis shows a significant increase in the median number of participants per tender after the efficiency policy. This study provides empirical evidence on how fiscal efficiency policies reshape procurement competition at the regional level. The research highlights how budget efficiency policies shape SME competition in government tenders and examines the potential effects of this intensified competition for both the government and SMEs. Government efficiency policies may enhance price competitiveness but risk marginalizing small enterprises. Regulatory adjustments and tender restructuring are recommended to ensure inclusive participation.
Systematic Literature Review Corporate Governance And Earnings Management Nusuki, Ina; Setiawan, Amelia; Djadjadikerta, Hamfri
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

Abstract

Manajemen dapat mempengaruhi hasil laporan keuangan dengan Manajemen Laba. Dengan demikian, para investor akan mendapatkan informasi yang tidak tepat oleh karena praktik manajemen laba sehingga laporan keuangan menjadi berlebihan . Ada beragam hasil dan tinjauan sistematis dalam penelitian tentang manajemen laba di Indonesia.Karena itu, tujuan dari penelitian ini adalah untuk menganalisis tema-tema penghasilan yang ada praktik manajemen laba di Indonesia. Tata kelola perusahaan dapat mengurangi atau bahkan menghilangkan sejauh mana manajemen laba.Biasanya, lingkungan kelembagaan yang memberikan perlindungan hukum yang lebih baik dapat mengendalikan tindakan manajer, kepentingan pribadi sampai batas tertentu. Pengambilalihan wewenang dapat mengurangi tekanan pada manajer untuk melakukan hal tersebut nan memberikan yang terbaik bagi pemegang saham. Penelitian sebelumnya telah menyelidiki mekanisme tata kelola perusahaan yang berbeda yang dapat memiliki hubungan negatif dengan manajemen laba. Independensi dewan dapat meningkatkan pemantauan perilaku tertentu pada manajer, termasuk penyalahgunaan aset. Direktur Perempuan dapat mengembangkan kepercayaan pemimpinan , yang mengharuskan manajer untuk berbagi informasi, dan lebih cenderung menghindari risiko terhadap penipuan dan oportunistik manajemen laba. Metode penelitian berpedoman pada Reporting Standar Bukti Sistematis Metode peninjauan sintesis untuk membuat tinjauan sistematis Harzing publish or perish database. Penelitian ini menggunakan metode PRISMA untuk menyusun systematic review dan meta-analysis terkait Majemen laba. Hasil penelitian 22 artikel yang memenuhi syarat menampilkan corporate governance dan manajemen laba di Indonesia. Nilai yang ditawarkan penelitian ini rekomendasi kepada peneliti selanjutnya untuk melakukan lebih banyak studi dalam corporate governance dan manajemen laba.
STRATEGI PEMASARAN GUNA MENINGKTKAN DAYA SAING PADA MASA PANDEMI COVID-19 (STUDI KASUS DI TANI JIWO HOSTEL BANJARNEGARA) Wijayanti, Ratna; Wahab, Wahab; Fitriana, Anita; Shofiyuddin, M.
Jurnal Ekonomi dan Bisnis Vol. 25 No. 1 (2022): JURNAL EKONOMI DAN BISNIS MARET 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i1.1938

Abstract

The purpose of this study is to find out what marketing strategies are best used by Tani Jiwo Hostel during the Covid-19 pandemic. The management who became the sample in this study amounted to 5 people, while the consumers who were the samples in this study were some visitors within 1 month who had visited Tani Jiwo Hostel. This research uses External Internal Matrix (IE), Strength, Weakness, Opportunity and Threat Matrix (SWOT) and Quantitative Strategic Planning Matrix (QSPM). The IE and SWOT matrices are used to plan alternative strategies, while the QSPM matrix is used to determine priority strategies. The results showed that the strategies that could be applied were market penetration strategies, market development strategies, and product/service development strategies
Pengaruh Perubahan Harga Emas, Harga Minyak Dunia, Tingkat Suku Bunga BI, dan Nilai Tukar Terhadap Return Saham Pada Indeks Harga Saham Gabungan (IHSG) dan Jakarta Islamic Index (JII) Sari, Ardilla Putri Naina; Robiyanto, Robiyanto; Frensidy, Budi
Jurnal Ekonomi dan Bisnis Vol. 27 No. 1 (2024): JURNAL EKONOMI DAN BISNIS MARET 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v27i1.2146

Abstract

This study examines the effect of the USD/IDR exchange rate, BI rate, gold price, and oil price on the return of the Jakarta Composite Index (JCI) and Jakarta Islamic Index (JII) from 2015-2021. The data used in this study is secondary data, data obtained from the monthly closing price of each variable sourced from the IDX website, yahoo finance, the official website of the Indonesian Central Bank, www.lbma.org.uk, www.eia.gov. Sampling was carried out using purposive sampling technique with the number of samples obtained was the closing price of 84 months. The analytical technique used in this study is multiple regression analysis with the Ordinary Least Square (OLS) method. The results obtained in this study indicate that BI rate and the USD/IDR exchange rate have a negative effect on the return of the JCI and JII. Gold prices have a negative effect on the JCI, while the JII has a positive effect. And the oil price variable shows a positive effect on JCI, and negative on JII.

Page 21 of 22 | Total Record : 220

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