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INDONESIA
Jurnal EK dan BI
Published by Politeknik Bisnis Indonesia
ISSN : 26207443     EISSN : 26214695     DOI : 10.37600
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EK&BI merupakan jurnal yang dimaksudkan sebagai media terbitan kajian ilmiah hasil penelitian, pemikiran dan kajian analisis-kritis mengenai isu Ilmu - ilmu ekonomi dan bisnis dan lain-lain yang terkait. Artikel ilmiah dimaksud berupa kajian teori (theoritical review) dan kajian empiris dari ilmu terkait, yang dapat dipertanggungjawabkan serta disebarluaskan secara nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 371 Documents
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PENGARUH ENDORSEMENT INFLUENCER DAN VIDEO PEMASARAN TERHADAP MINAT BELI PRODUK BODY LOTION SKINFLAIR DI MEDIA SOSIAL Hidayah, Nurul; Andriyansyah, Muhammad Syarfan; Anansida, Hanif Haidar; Kusmayati, Nindya
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2046

Abstract

The goal of this study is to investigate how product reviews and marketing videos on the TikTok platform affect local consumers' intentions to buy Ventela brand shoes. With its captivating and dynamic visual content, TikTok, a social media site centered around short-form videos, has the ability to sway users. This study employs a quantitative method using IBM SPSS Version 3.0 and involves 57 respondents who are active TikTok users. Data was collected through questionnaires. The influence of each variable was tested using validity tests, partial tests (t-tests), and linear regression analysis. The results indicate that marketing video content has a positive and significant effect on purchase intention (significance value 0.001 < 0.05), while product reviews do not show a significant influence (significance value 0.253 > 0.05). Based on the linear regression test, the equation obtained is Y = 1.544 + 0.816X1 + 0.144X2 + e. These results show that, partially and concurrently, both factors significantly and favorably affect consumers' intentions to make purchases. Product appeal is increased by imaginative and educational marketing videos, and influencer endorsements have been shown to increase trust and emotional connection. These findings provide businesses with strategic recommendations for enhancing influencer partnerships and producing higher-caliber video content to impact consumer decisions.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023) Istiqomah, Azizah; Berlien, Richard; Siringo-Ringo, Eko Deswin
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.1954

Abstract

Nilai suatu perusahaan digambarkan sebagai persepsi seorang investor terhadap perusahaan itu sendiri ketika perusahaan dibuka atau menawarkan sahamnya kepada publik. Investor dapat menggunakan nilai perusahaan sebagai dasar untuk menilai kinerja perusahaan di masa mendatang, karena investor umumnya tertarik pada pendapatan saat ini dan pendapatan yang diharapkan pada masa depan untuk mengukur keberhasilan perusahaan dalam menghasilkan laba. Faktor-faktor penyebab menurunnya kinerja industri makanan dan minuman disebabkan karena daya beli masyarakat yang berkurang karena fluktuasi dari harga bahan baku, logistik global karena perang dan konflik di beberapa Negara, seperti memanasnya konflik HamasIsrael dan perang Rusia-Ukraina yang belum berakhir. Perubahan preferensi konsumen juga dapat menjadi faktor penyebab menurunnya kinerja industri makanan dan minuman, seperti pergeseran menuju makanan sehat, organik, atau berbasis tanaman yang dapat menyebabkan perusahaan-perusahaan yang tidak dapat beradaptasi kehilangan pangsa pasar. Misalnya, produk tidak sehat dapat mengalami penurunan permintaan. Penelitian ini merupakan penelitian kuantitatif. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan secara parsial terhadap nilai perusahaan. Leverage berpengaruh signifikan secara parsial terhadap nilai perusahaan. Profitabilitas berpengaruh signifikan secara parsial terhadap nilai perusahaan. Ukuran perusahaan, leverage dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan secara simultan. Kata Kunci : Ukuran Perusahaan, Leverage, Profitabilitas, Nilai Perusahaan, Perusahaan Makanan dan Minuman.
ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PT CAMPINA ICE CREAM INDUSTRY TBK TAHUN 2020–2024 Saragi, Dame Ria Rananta; Sianipar, Lasma Lenida Rosinta; Samosir, Anita Tresia; Siahaan, Junaidi
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2372

Abstract

This research aims to assess the financial performance of PT Campina Ice Cream Industry Tbk during the 2020–2024 period using profitability and liquidity ratios. The profitability ratios examined in this study include Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), while the liquidity ratios consist of the Current Ratio and Quick Ratio. A quantitative descriptive approach was applied using financial report data from the company. The findings reveal a notable improvement in profitability from 2021 to 2023, followed by a decline in 2024, indicating reduced efficiency in generating profits. In terms of liquidity, the company exhibited a strong position at the start of the period, but experienced a sharp decrease, particularly in the Quick Ratio, during the final two years—implying potential short-term financial challenges. Overall, the company has shown signs of post-pandemic recovery and growth, although better working capital management is necessary to ensure long-term financial stability.
PENGARUH KOMPETENSI DAN WORK-LIFE BALANCE TERHADAP KEPUASAN KERJA GURU YANG DIMEDIASI OLEH KOMITMEN ORGANISASI PADA SMA NEGERI 1 HUTABAYURAJA Alfani, Tessa; Pardede, Henry Dunan; Calen, Calen; Nathania, Beatrice; Yunus, Muhammad
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2152

Abstract

Human resources as teaching staff in the teaching process are teacher. One of them is that the number of teachers has increased from year to year. Many of those who have chosen this job and are married generally face work-life balance in managing work and personal life. In addition, greater job demands make some teachers have a negative attitude towards work which arises from dissatisfaction with work. This research aims to see the effect of work-life balance on job satisfaction among teachers at SMA Negeri 1 Hutabayuraja. This research uses a quantitative method which functions as a basis for formulating problems or questions, because this research aims to explain and test a predetermined path analysis with a total of 30 respondents. The results of research using the SPSS program show that Competency has a positive and significant effect on job satisfaction, Work-life Balance has a positive effect on job satisfaction, Organizational Commitment has a positive and significant effect on job satisfaction, Organizational Commitment mediates between Competency and Work-life Balance on Job Satisfaction at SMA Negeri 1 Hutabayuraja. Data processing uses the SPSS application.
PENGARUH EFFECTIVE TAX RATE DAN KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Raya Siahaan, Christian Vieri; Siringo-Ringo, Eko Deswin Miechaels; Sirait, Sarida; Nathania, Beatrice
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.1955

Abstract

This research aims to analyze the influence of Effective Tax Rate (ETR), Company Size, Growth Rate, and Profitability on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2022. This study uses a quantitative approach with secondary data obtained from the annual financial reports of manufacturing companies. Using purposive sampling, 150 data were analyzed. The data analysis techniques used include descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination, and partial hypothesis test (t-test) and simultaneous hypothesis test (F-test). The results showed that the Effective Tax Rate has no significant effect on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the period 20182022, with a significance value of 0.419 > 0.05. Company Size has a significant effect on the capital structure with a significance value of 0.006 < 0.05. Growth Rate has no significant influence with a significance value of 0.532 > 0.05, while Profitability has a significant effect with a significance value of 0.00 < 0.05. Simultaneously, Effective Tax Rate, Company Size, Growth Rate, and Profitability have a significant effect on the capital structure with an F-calculated value of 56.485 and a significance level of 0.000 < 0.05. The Adjusted R Square value of 0.598 indicates that 59.8% of the variation in capital structure can be explained by these four variables, while 40.2% is influenced by other variables not examined in this study.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (2020-2022) Febriani, Siti Adinda
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2023

Abstract

This research aims to determine the effect of green accounting, measured using the performance rating of PROPER from the Ministry of Environment, and asset turnover, measured using Total Assets Turnover (TATO), on profitability, which is measured using Return on Assets (ROA) for manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The variables examined in this research include green accounting, total asset turnover, and profitability. This research uses a quantitative approach with secondary data, and the sample selection was conducted using a purposive sampling method, resulting in a sample of 50 companies. The data analysis techniques used in this research include descriptive statistical analysis, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression analysis, hypothesis testing both partially (t-test) and simultaneously (F-test), as well as the coefficient of determination test. The results of this research indicate that the implementation of green accounting has a positive and significant effect on profitability, with a significance value of 0.014 < 0.05. Total asset turnover also has a positive and significant effect on profitability, with a significance value of 0.004 < 0.05. Simultaneously, green accounting and asset turnover have a positive and significant effect on profitability, with an Fvalue of 6.738 and a significance value of 0.003 < 0.05. The Adjusted R Square value of 0.514 indicates that 51.4% of the variability in profitability can be explained by these two variables, while the remaining 48.6% is influenced by other variables not examined in this research.
PENGARUH LINGKUNGAN KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. PLN (PERSERO) PEMATANGSIANTAR Nainggolan, Grace Agustina Arthauli; Calen, Calen; Sinaga, Novendra Adisaputra
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.1960

Abstract

Abstract The performance of an employee towards the company is very important in the world of work, every company wants its employees to have good performance in working, for that, to create good performance among employees, a good work environment and organizational culture and job satisfaction are needed. This study aims to determine and analyze the influence of the work environment and organizational culture through job satisfaction as an intervening variable that has a positive and significant effect on employee performance at PT. PLN (Persero) Pematangsiantar. The type of research used by the researcher is quantitative descriptive. The population used in this study were all employees of PT. PLN (Persero) Pematangsiantar totaling 55 people who work in all divisions within the company. Data analysis techniques were carried out using path analysis. The results of the study showed that the work environment had a positive and significant effect on employee performance, organizational culture had a positive and significant effect on employee performance, the work environment and organizational culture had a positive and significant effect on employee job satisfaction. Job satisfaction can mediate between work environment and organizational culture on employee performance at PT. PLN (Persero) Pematangsiantar, Data processing using SPSS 22 application. Keywords: Work environment, organizational culture, Job Satisfaction, and Employee Performance
PERAN STRATEGIS BISNIS DIGITAL DALAM PROMOSI DAN PENGEMBANGAN PARIWISATA KYOKKO BEACH LAMPUNG Budiman, Valdi Mughni
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2358

Abstract

This research explores the strategic significance of digital business in enhancing the promotion and growth of the Kyokko Beach tourist destination in Lampung. As a developing tourism site, Kyokko Beach encounters obstacles related to market reach and public exposure, mainly due to the lack of traditional promotional efforts and limited integration of digital technologies. Employing a descriptive qualitative methodology, data were gathered through field observations, interviews with local tourism actors, and a review of pertinent literature. The results demonstrate that leveraging digital business tools—such as social media engagement, online booking systems, and the digital marketing involvement of local MSMEs—has notably boosted tourist numbers and reinforced the destination’s online presence. Additionally, the study highlights persistent issues like inadequate digital skills and insufficient technological infrastructure. Unlike prior research that predominantly examined well-established tourist spots, this study contributes novel perspectives by focusing on an emerging destination through a community-driven approach. The proposed framework for digitalization underscores the value of multi-stakeholder cooperation, community empowerment, and the implementation of sustainable and adaptive digital management practices.
FENOMENA JASTIP DALAM PANDANGAN EKONOMI ISLAM: STUDI PADA JASTIP SOP BUAH IRINE Adhi Purba, Ilyas
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2383

Abstract

The phenomenon of entrustment services (jastip) is a practice that is growing rapidly in modern society, especially in the digital era and social media. Jastip allows someone to buy goods entrusted to them from a certain place and receive compensation for these services. This research aims to examine the practice of jastip irine fruit soup in Gresik, East Java. This research uses a descriptive qualitative approach with data collection techniques in the form of observations and supporting documentation from social media and transactions carried out. The results of this research explain that in the Islamic economic view it is categorized as wakalah bil ujrah (wage representation). This practice is legal as long as it meets sharia principles, such as consent (ridha), clarity of contract, price transparency and does not contain gharar (unclarity), usury or tadlis (fraud).
PERAN CSR, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN DALAM MENJELASKAN AGRESIVITAS PAJAK: EVIDENCE DARI PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE Sabila, Risti Yana; Melzatia, Shinta
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2415

Abstract

This research aims to examine the influence of Corporate Social Responsibility, Capital Intensity, and Inventory Intensity on Tax Aggressiveness. Tax aggressiveness is an aggressive corporate action in responding to tax obligations to the government so that the amount of tax paid to the state is less. The population used is the property and real estate subsector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 70 companies. Sampling using purposive sampling method and the companies selected as samples were 22 companies. The data used in this study are secondary data obtained from financial reports and annual reports through the official website of the Indonesia Stock Exchange or through the official websites of related companies. The data analysis used in this study was multiple linear regression analysis, with data processing tools, namely the Statistical Product and Service Solution (SPSS) version 25 application. The results of this study state that Corporate Social Responsibility has a significant negative effect on tax aggressiveness. However, Capital Intensity and Inventory Intensity do not significantly influence tax aggressiveness.

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