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Jurnal Ekonomi Bisnis Dan Industri (EBI)
Published by Universitas Catur Insan Cendekia
ISSN : 26858622     EISSN : 27460290     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Ekonomi Bisnis dan Industri (EBI) merupakan jurnal nasional yang diterbitkan oleh Fakultas Ekonomi Bisnis, Universitas Catur Insan Cendekia (UCIC). Jurnal ini memuat artikel hasil-hasil penelitian di bidang Ekonomi dan Bisnis. Jurnal ini dijadikan media informasi tentang karya ilmiah dibidang Ekonomi dan Bisnis baik hasil penelitian, kajian empiris maupun teoritis bagi setiap akademisi terutama dosen, mahasiswa dan alumni baik di lingkungan Universitas Catur Insan Cendekia Cirebon. Penyunting juga menerima tulisan dari penulis di luar lingkungan Universitas. Fokus dan cakupan terkait bisnis, akuntansi, manajemen, perpajakan, UMKM, ekonomi, ekonomi pembangunan,ekspor impor, kebijakan publik terkait perdagangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 90 Documents
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PENGARUH PENGALAMAN MAGANG TERHADAP KESIAPAN KERJA FRESH GRADUATES DI UNIVERSITAS CATUR INSAN CENDEKIA Nuraeni, Zahra Saputri; Amroni, Amroni; Fariza, Muthia
Jurnal EBI Vol 6, No 2 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i2.290

Abstract

This study aims to examine the influence of internship experience on the job readiness of fresh graduates at Catur Insan Cendekia University. The research was conducted on fresh graduates of Catur Insan Cendekia University who graduated in 2021, 2022, and 2023. The research method used was quantitative with a descriptive approach by measuring indicators using a Likert scale of 1-5. Data was collected through questionnaires distributed via Google Forms, consisting of 20 statements with a total sample of 84 fresh graduate respondents. Sample selection used the Slovin method. Data analysis techniques used validity testing, reliability testing, simple regression analysis, t-test, and coefficient of determination. The results showed that internship experience had a significant effect on the job readiness of fresh graduates at Catur Insan Cendekia University (t-count 9.473 t-table 1.663). The R-square value of 0.523 or 52.3% indicates that the percentage of the influence of internship experience on job readiness is 52.3%, and the remaining 47.7% is influenced by other variables not included in this study. Keywords: Job Readiness, Internship Experience
IMPLEMENTASI LEAN ACCOUNTING PADA PERUSAHAAN INDUSTRI Kanivia, Aan; Supriyadi, Agung; Putrie, Nidzma Adelia; Puspita, Baby Bernadetha
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.242

Abstract

The traditional accounting system that can no longer adjust to the industrial company system encourages the birth of lean accounting. Lean accounting is an approach created to support the development of lean manufacturing by using systems and methods created based on lean principles, namely Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing. The writing of this article aims to find out how the implementation of lean accounting in industrial companies. The method used in this research is the literature study method. The results of this study state that the implementation of lean accounting in industrial companies has a positive impact on company performance so that companies can save costs, reduce waste, improve operational efficiency, and help companies make the right decisions with accurate information.Key words: Lean accounting, Visual Performance Measurement, Continuous Improvement (CI), Value Stream Costing, and Target Costing.
EFEKTIFITAS IMPLEMENTASI PENGEMBANGAN SDM PADA PRODUKTIVITAS KARYAWAN BAGIAN PENJUALAN Fitriana Ayu Lestari, Ni Wayan; Suwandi, Suwandi; Turini, Turini; Dewansyah, Bilal
Jurnal EBI Vol 6, No 2 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i2.325

Abstract

This research aims to evaluate the effectiveness of the implementation of human resource development (HR) on the productivity of sales employees at PT. Sophie Cosmetic Cirebon. HR development includes various training programs, skills improvement and competency development aimed at improving employee capabilities and performance. The research method used is qualitative with a case study approach. Data was obtained through in-depth interviews with 20 sales employees and 1 HR manager at PT. Sophie Cosmetic Cirebon. The research results show that the implementation of HR development at PT. Sophie Cosmetic Cirebon is generally effective in increasing the productivity of sales employees. Employees involved in HR development programs report significant improvements in sales skills, communication and product understanding. The implications of this research highlight the importance of planning and implementing a structured and sustainable HR development program to achieve optimal results.Keywords: Effectiveness, HR Development, Employee Productivity, Sales.
PERANCANGAN PENILAIAN KINERJA PERUSAHAAN MENGGUNAKAN BALANCED SCORECARD BERBASIS DIGITAL PADA PERUSAHAAN TEKSTIL DI CIREBON Dewi, Isti Riana; Puspitarini, Dewi Anggun
Jurnal EBI Vol 6, No 2 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i2.310

Abstract

Hanjani Group is a company related to the textile industry. In the performance evaluation process, currently there is no system that can enter all sales data at each branch of the company. The proposed solution is creating a website using the balanced scorecard method that allows the evaluation process to be presented with practical nominal results in performance assessment when viewed from four perspectives, there are finance, customers, internal business processes, and growth. This website provides a better view that managers will use to conduct statistical processes and compare systems from various branches of the company because it allows for integration or connection between disciplines. Elements of system analysis and design are explained using context diagrams, flowcharts, DFDs, and ERDs. The steps taken by designing a software system using PHP (metatext preprocessor) as the translation language and MySQL as the database manager. After testing by the company owner, this website can load performance evaluation reports at various branches of the company in Hanjani Group. Key words: Performance Assessment, Balanced Scorecard, Hanjani Group
PENGARUH KINERJA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK MELALUI UKURAN PERUSAHAAN PADA PERUSAHAAN LQ45 DI IDX Aprilliana, Diar; Ajitama, Ombih; Rachman, Riza Aulia; Wahono, Puji; Pahala, Indra
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.229

Abstract

This study is to determine the effect of company performance on tax avoidance seen from liquidity, profitability and company size which is used as mediation in tax avoidance. The samples used in this study are LQ45 companies listed on the Indonesia Stock Exchange in 2018 - 2022. The results of this study indicate that profitability and liquidity have no positive effect on tax avoidance. However, profitability and liquidity have a positive effect on company size. Meanwhile, company size does not mediate profitability and liquidity on tax avoidance in LQ45 companies listed on the Indonesia Stock Exchange.Key words: Tax Avoidence, Firm size, Liquidity, Profitability 
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) RUMAH SAKIT PERTAMINA CIREBON Sumarsana, Asep; Trisnawati, Iis; Supriana, Nana; Supriyadi, Agung
Jurnal EBI Vol 6, No 2 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i2.312

Abstract

This research aims to determine the influence of autocratic leadership style and work motivation on Organizational Citizenship Behavior (OCB) at Pertamina Hospital Cirebon Distribution.Respondents in this study were employees of Pertamina Hospital Cirebon Distribution using multiple linear regression methods and SPSS analysis tools.The results of this research show that autocratic leadership style influences Organizational Citizenship Behavior (OCB) and work motivation also influences Organizational Citizenship Behavior (OCB).
PERAN KESADARAN DAN MORALITAS DALAM MEMBENTUK KEPATUHAN WAJIB PAJAK ORANG PRIBADI Rakhman, Anita; Chamalinda, Khysh Nusri Leapatra
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.227

Abstract

AbstrakPenelitian ini secara menyeluruh mengeksplorasi peran kesadaran dan moralitas dalam membentuk kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Bangkalan. Dengan menggunakan metode penelitian kualitatif deskriptif dan mewawancarai tujuh Wajib Pajak Orang Pribadi, hasilnya mengungkapkan bahwa mayoritas Wajib Pajak menunjukkan tingkat kesadaran dan kepatuhan yang tinggi dalam melaporkan pajak mereka. Meskipun demikian, temuan ini juga menyoroti fakta bahwa sebagian besar Wajib Pajak belum sepenuhnya memahami konsep dan implikasi moralitas pajak. Namun, setelah diberikan pemahaman yang lebih mendalam tentang moralitas pajak, mayoritas informan menyatakan bahwa hal tersebut berkaitan dan memengaruhi perilaku mereka untuk menjadi lebih tertib dalam membayar pajak. Mereka menyadari bahwa membayar pajak secara tepat adalah bagian integral dari tanggung jawab mereka sebagai warga negara yang taat hukum, serta sebagai kontribusi positif dalam pembangunan negara. Temuan ini menyoroti pentingnya pendidikan dan sosialisasi yang lebih luas mengenai moralitas pajak dalam upaya meningkatkan kepatuhan pajak secara sukarela di kalangan masyarakat.Kata kunci: Kesadaran Pajak, Moralitas Pajak, Kepatuhan Pajak. AbstractThis study comprehensively explores the role of awareness and morality in shaping the compliance of individual taxpayers at the Bangkalan Primary Tax Office (KPP) in Indonesia. Employing a descriptive qualitative research method and interviewing seven individual taxpayers, the findings reveal that the majority of taxpayers exhibit high levels of awareness and compliance in reporting their taxes. However, the study also highlights the fact that most taxpayers have not fully grasped the concept and implications of tax morality. Nevertheless, after being provided with a deeper understanding of tax morality, the majority of respondents stated that it is relevant and influences their behavior to become more diligent in paying taxes. They recognize that paying taxes correctly is an integral part of their legal responsibility as law-abiding citizens and as a positive contribution to nation-building. These findings underscore the importance of broader education and socialization on tax morality in efforts to enhance voluntary tax compliance among the public.Key words: Tax Awareness, Tax Morality, Tax Compliance.
PENGARUH PEMBERIAN REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN SACOM ENERGIA LDA Aswar, Tasya Arsita; Army, Widya Lelisa; Partimah, Partimah
Jurnal EBI Vol 6, No 2 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i2.305

Abstract

SACOM Energia Lda is an East Timorese company operating at the oil gas industry. Development of business competencies requires integrated human resource management (HRM) in an institute. The research purpose is to evaluate and elaborate factors that have influence of employee performance such as rewards and punishments. Data were  obtainedfrom SACOM Energia Lda employees using a questionnaire method. All the data calculated using SPSS program. Tests carried out include validity, reliability, normality, multicollinearity, and heteroscedasticity, each test carried out obtained acceptable. Based on statistic analysis, it was discovered that the provision rewards, punishments, and performance were quite good with values of 34.2, 40.8, and 33.9, respectively. The partial test results show that the tcount ttable on both variables and the sig value 0.05, then both hypotheses H1 and H2, on variables (X1) and (X2) are proven to have an effect and according to simultaneous test, it was found that the sig value is less than 0.001, this shown the result indicate the variables (X1 X2) simultaneously will affect employee performance, the result H3 hypothesis is proven to have an effect. This research can be concluded that rewards and punishment have an influence of 50,4% on performance, while 49.6% is caused by external factors.Keywords: Human Resource Management, Rewards, Punishment, EmployeePerformance.
UPAYA DISIPLIN KERJA, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA PT KARYADIBYA MAHARDIKA Syafrizal, Asnita Putri; Pratama, Dewi Yulianti; Hasna, Nisrina; Fauziah, Sifa; Paramarta, Vip
Jurnal EBI Vol 6, No 1 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i1.199

Abstract

Penelitian ini bertujuan untuk mendalami hubungan antara disiplin kerja, motivasi, dan lingkungan kerja terhadap kepuasan kerja karyawan di PT Karyadibya Mahardika dengan menggunakan pendekatan kualitatif. Metode penelitian ini melibatkan pengumpulan data melalui wawancara mendalam dengan sejumlah karyawan serta observasi langsung di lingkungan kerja perusahaan. Analisis data dilakukan dengan menggunakan pendekatan kualitatif deskriptif, di mana temuan dan pola-pola yang muncul dari wawancara dan observasi dianalisis untuk memahami pengaruh disiplin kerja, motivasi, dan lingkungan kerja terhadap kepuasan kerja karyawan. Hasil penelitian menunjukkan bahwa faktor disiplin kerja yang terjaga, motivasi yang terus mendorong, dan lingkungan kerja yang kondusif sangat berpengaruh dalam membentuk kepuasan kerja karyawan di PT Karyadibya Mahardika. Informasi yang diperoleh dari penelitian ini diharapkan dapat memberikan wawasan mendalam kepada manajemen perusahaan untuk mengembangkan strategi yang lebih baik dalam meningkatkan kepuasan kerja karyawan, yang pada gilirannya dapat meningkatkan produktivitas dan kinerja organisasi secara keseluruhan.Kata kunci: Disiplin Kerja, Motivasi, Lingkungan Kerja, Kepuasan, SDM
PENGARUH GAYA KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS TENAGA KERJA PROVINSI LAMPUNG Isabella, Astrid Aprica; Sari, Nety Kumala; Fariza, Dien Nora
Jurnal EBI Vol 6, No 2 (2024): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v6i2.273

Abstract

This study aims to determine the influence of leadership style, work environment, on employee performance at the Lampung Provincial Manpower Office. The research method used is the Quantitative Method with a Comparative Causal research approach with a questionnaire data collection technique with a Likert scale. The population in this study is 182 employees using the Purposive Sampling Technique. The Purposive sampling technique is a sample selection that is carried out based on special characteristics or attributes that are considered to have a significant relationship with previously known characteristics or attributes of the population.The results of the study show that leadership style, work environment, simultaneously affect employee performance. This is shown by the value of Fcal Ftabel (66.255 3.14) and the significant value is less than 0.05, namely (0.000 0.05). And the Adjusted R Square is 0.671, meaning that the contribution of leadership style, work environment, is 67.1%. While the difference (100-67.1% = 32.9%) is explained by other factors or variables that are not used in this study.Keywords: Leadership Style, Work Environment, Performance, Lampung Province 

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