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Jurnal SOLUSI terbit dua kali dalam setahun, setiap bulan Mei dan Desember. STIE SBI Jurnal SOLUSI: Kajian Ekonomi dan Bisnis Jl. Ring Road Utara No.17, Ngringin, Condongcatur, Kec. Depok, Kabupaten Sleman, Daerah Istimewa Yogyakarta 55283
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Solusi: Jurnal Kajian Ekonomi dan Bisnis
Published by STIE Solusi Bisnis Indonesia
ISSN : 19072376     EISSN : 27978699     DOI : 10.51277
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Fokus dan ruang lingkup SOLUSI: jurnal Kajian Ekonomi dan Bisnis merupakan jurnal Ekonomi dan bisnis yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi SBI Yogyakarta sebagai media komunikasi, media hasil penelitian yang bertujuan untuk mempublikasikan berbagai hasil kajian empiris dari para akademisi maupun praktisi yang mempunyai perhatian di bidang ekonomi khususnya manajemen dan akuntansi. Jurnal SOLUSI terbit dua kali dalam setahun, setiap bulan Mei dan Desember. Redaksi menerima artikel dari dosen atau peneliti dari manapun yang ditulis dalam bahasa Indonesia dengan berbagai tema, topik sebagai berikut : • Pasar Modal dan Investasi • Perbankan • Kewirausahaan • Strategi bisnis dan manajemen • Manajemen pemasaran • Manajemen operasi • Perilaku organisasi • Bisnis • Akuntansi sektor publik • Akuntansi manajemen • Perpajakan • Akuntansi perilaku • Asuransi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 166 Documents
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Penerapan SISKEUDES Berbasis Cash Management System Dalam Meningkatkan Akuntabilitas Keuangan Desa Ulandari, Bq Dini Ulandari; Martiningsih, Rr. Sri Pancawati
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.241

Abstract

This study aims to explore the implementation of SISKEUDES that emphasizes the Cash Management System (CMS) to improve village financial accountability in Wanasaba Lauk Village, Wanasaba Sub-district, East Lombok Regency. The approach used in this research is descriptive qualitative method. Data collection methods in this study were conducted by observation, interview, and documentation. The informants in the study were the village head, the village treasurer, and the head of planning affairs. The research findings show that the implementation of CMS-based SISKEUDES in Wanasaba Lauk Village has been running well according to the principles of village fund management regulated by the Permendagri Number 20 year 2018. However, there are still problems or shortcomings. Furthermore, regarding accountability assessed by vertical and horizontal accountability indicators, it can be stated that it is increasingly accountable. This study is expected to contribute to expanding readers' knowledge about the implementation of a cash management system-based village financial system. The limitation of this study is that it only examines the implementation of a CMS-based village-level financial system in Wanasaba Lauk Village, Wanasaba Sub-district, East Lombok, so the findings obtained cannot be generalized to other locations.
Pengaruh Digital Financial Literacy terhadap Financial Anxiety Mahasiswa di Indonesia: Perspektif dari Akuntansi Keperilakuan Pagiling, Novieanty; Meilissa Suade, Yuyun Karystin; Sharon, St. Salmah; Mambu, Bellatrix Kezia; Burhanuddin, Fia Fauziah
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.242

Abstract

Low levels of digital financial literacy pose a challenge to achieving inclusive financial participation. Concurrently, rising mental health issues among youth, particularly university students, reflect psychological stress linked to financial instability. This study adopts a quantitative approach using a survey of 176 purposively selected respondents. Data were analyzed using simple linear regression with classical assumption tests. The findings reveal that digital financial literacy has a positive and significant effect on financial anxiety (p < 0.05), although it explains only 10.3% of its variance. These results highlight the need to enhance digital financial literacy and emphasize the importance of contextual and responsive accounting education in addressing both digital transformation and student mental well-being
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN DAN KEBIJAKAN UTANG TERHADAP NILAI PERUSAHAAN Pinesty, Tri; Retnaningdiah, Dian
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.243

Abstract

Competition in the pharmaceutical industry is getting more intense along with the economicdevelopments and increasing public awareness of the importance of health. Thus, companies needto manage financial policies optimally to increase company value. Research objective: to examinethe impact of debt policy, dividend policy, and profitability on the value of pharmaceuticalsubsector companies listed on the Indonesia Stock Exchange (BEI) between 2021 and 2023. Thestudy's dependent variable is firm valuation, whereas the independent variables are profitability,dividend policy, and debt policy. Research method: This study employed a quantitative approachwith secondary data in the form of annual financial reports obtained through a purposivesampling method from four pharmaceutical companies for three years. Research results: Itdemonstrates that while debt policy has no discernible impact on firm value, profitability anddividend policy do have a positive and considerable impact. The study's independent variableshave a great ability to explain fluctuations in company value, as seen by the coefficient ofdetermination (Adjusted R2) of 87.6%. Conclusion: These findings support the Signaling Theory,where profitability and optimal capital structure provide positive signals to investors. Theseresultsare expected to be a consideration for company management and investors in making strategicdecisions.
Pengaruh Tekanan Pemangku Kepentingan Terhadap Kualitas Laporan Keberlanjutan Perusahaan Di Indonesia Kantohe, Meidy Santje Selvy; Kawulur, Hisky; Kosasih, Diah
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.245

Abstract

This study aims to analyze the influence of employee pressure (Tkaryawan), consumer pressure (TKONS), and shareholder pressure (TPS) on the quality of sustainability reports (KLK) in energy companies in Indonesia. The results of the analysis show that employee pressure has a positive influence on the quality of sustainability reports. Meanwhile, consumer pressure and shareholder pressure do not affect the quality of sustainability reports. These findings provide important implications for companies in developing sustainability strategies that consider various pressures from stakeholders. Keywords: Employee Pressure, Consumer Pressure, Shareholder Pressure,Sustainability Report Quality
THE INFLUENCE OF FAMILY ENVIRONMENT, MOTIVATION, SELF-EFFICACY AND USE OF INSTAGRAM SOCIAL MEDIA ON ENTREPRENEURIAL INTERESTS OF STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS IN THE SPECIAL REGION OF YOGYAKARTA Kurniawati, indah; Ayu Saputri, Yuke Dea
Kajian Ekonomi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i1.246

Abstract

This Study aims to determine the influence of family environment, motivation, self-efficacy, and the use of Instagram social media on the entrepreneurial interest of student. This research employs a quantitative method with primary data obtained from the distribution of 100 questionnaries using purposive sampling. The collected data were analyzed using multiple linear regression analysis. The result of the study found that self-efficacy does not have a significant positive effect on student entrepreneurial interest, meaning that the presence of confidence does not necessarily encourage interest in entrepreneurship. In contrast, the family environment, motivation, and the use of Instagram social media have a significant positive effect on entrepreneurial interest.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PENGAWASAN KEUANGAN SEBAGAI VARIABEL MODERASI PADA KOPERASI DI WILAYAH KABUPATEN SLEMAN Susliyanti, Eni Dwi; Handayani, Ch.Dini Ika
Kajian Ekonomi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i2.264

Abstract

The quality of financial statements serves as a benchmark for an organization’s success in presenting information that is relevant, reliable, understandable, and comparable for users. High-quality financial statements not only reflect the organization’s performance but also form the basis for managerial decision-making and strategic policy formulation. Several factors may influence the quality of financial statements. This study examines the effect of human resource quality and the implementation of accounting information systems on the quality of financial statements, with financial supervision as a moderating variable in cooperatives located in Sleman Regency. The results show that: (1) the quality of human resources (HR) has a positive and significant effect on the quality of financial statements; (2) the implementation of accounting information systems (AIS) has a significant but negative effect on the quality of financial statements; (3) financial supervision moderates the effect of HR quality on the quality of financial statements in a negative direction; (4) financial supervision moderates the effect of AIS implementation on the quality of financial statements in a positive direction. This indicates that financial supervision plays an important role in ensuring that AIS implementation is carried out according to procedures, thereby improving the quality of financial statements; (5) the coefficient of determination (R²) is 0.636, meaning that 63.6% of the quality of financial statements is influenced by HR quality, AIS implementation, and their interaction with financial supervision, while the remaining 36.4% is influenced by other factors not examined in this study. Keywords: human resource quality, accounting information system implementation, financial supervision, cooperatives, financial statement quality.
"PENGARUH WORK LIFE BALANCE DAN BEBAN KERJA TERHADAP KINERJA PERAWAT DENGAN STRES KERJA SEBAGAI VARIABEL INTERVENING (STUDI KASUS DI FASILITAS KESEHATAN KECAMATAN BUNGKU TENGAH, KABUPATEN MOROWALI, SULAWESI TENGAH) Aisyah, Nur; Kumalaningrum, Maria Pampa
Kajian Ekonomi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i2.266

Abstract

Abstrak Nurses play a crucial role in healthcare, but increasing work demands can lead to stress, especially if the workload increases. Furthermore, work-life imbalance can worsen nurses' performance. This study used a quantitative approach with Wrapper for Partial Least Squares (WrapPLS). Data were collected through questionnaires distributed to 143 nurses at Morowali Regional General Hospital and Bungku Tengah Community Health Center. The results showed that work life balance had a significant negative effect on work stress, while workload had a significant positive effect on work stress. Work life balance also improved nurses' performance, while workload decreased performance, and work stress negatively affected performance. There was a mediating effect between work life balance and performance through work stress, but no mediating effect between workload and performance. These findings emphasize the importance of workload management and providing support in achieving work life balance to improve the effectiveness and quality of nursing services. Kata kunci: Work life balance, workload, work stress, nurse performance, health service management.
ANALISIS KETEPATAN WAKTU PROSES DOCKING DAN UNDOCKING AVIOBRIDGE DI YOGYAKARTA INTERNATIONAL AIRPORT Wiyantoro, Lukas Tri Puji; Radito, Thomas Aquinas
Kajian Ekonomi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i2.268

Abstract

ABSTRACT This study aims to analyze the punctuality of the aviobridge docking and undocking processes at Yogyakarta International Airport (YIA) based on the existing Standard Operating Procedure (SOP), which specifies two minutes for each process. The research employed a quantitative descriptive approach using both primary and secondary data obtained from aviobridge utilization logs during the period of October to December 2024. The analysis involved calculating the average actual duration of docking and undocking processes and comparing them with the SOP standard time to determine the level of punctuality. The results indicate that the average actual duration for the docking process ranged from 75 to 102 seconds, while the undocking process ranged from 67 to 113 seconds, all of which were below the SOP limit of 120 seconds. The punctuality rate reached 95.5% in October and 100% in November and December, demonstrating high operational efficiency of the aviobridge system at YIA. Therefore, it can be concluded that the operational performance of the aviobridge at YIA is highly efficient, although it is recommended that the SOP duration be re-evaluated to better reflect the actual field conditions. Keywords : Aviobridge, Docking, Undocking, Punctuality, Yogyakarta International Airport
PENGARUH MENTAL ACCOUNTING DAN DIGITALISASI LAYANAN PERPAJAKAN TERHADAP INTENSI KEPATUHAN WAJIB PAJAK SERTA PERAN MEDIA SOSIAL SEBAGAI PEMODERASI PENGARUH LITERASI PERPAJAKAN TERHADAP INTENSI KEPATUHAN WAJIB PAJAK Ussholehah, Ernawan Septia Putri; Sungkono, Surawan Setya Budi
Kajian Ekonomi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i2.269

Abstract

This study aims to analyze the influence of tax literacy, mental accounting, and the digitalization of tax services on taxpayers' compliance intention, as well as examine the role of social media as a moderating variable. This research uses a quantitative approach with primary data collected through questionnaires distributed to 388 respondents who possess a Tax Identification Number (NPWP) and have previously filed their tax returns (SPT). The data analysis technique employed is Moderated Regression Analysis (MRA) with the assistance of SmartPLS software. The results show that tax literacy, mental accounting, and digitalization of tax services significantly influence taxpayers' compliance intention. In addition, social media does not significantly moderate the relationship between tax literacy and taxpayers' compliance intention.
DAMPAK KEY AUDIT MATTERS, OPINI AUDIT, DAN FEE AUDIT PADA AUDIT DELAY Ramadhan, Fachri Rasya; Giri, Efraim Ferdinan
Kajian Ekonomi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i2.276

Abstract

This research aims to analyze the effect of Key Audit Matters (KAM), Audit Opinion (OA), and Audit Fee (FA) on Audit Delay (AD) in Consumer Cyclical sector industry. The research sample consists of 100 companies selected using a purposive sampling method from a total of 166 companies during the 2022–2024 period in the Consumer Cyclical industry. The total sample used in this study is 300 company years. The data used is secondary data from annual reports on the IDX. Data analysis uses the E-Views 12 panel data regression method. The analysis was carried out on three data groups, namely: all audit delay data, audit delay < 90 days, and audit delay > 90 days. The results of this study indicate that audit opinion is an important variable that has a significant effect on audit delay, especially in the audit delay group > 90 days. The results show that KAM and FA do not have a significant effect on audit delay. The results of this study imply that audit delay still occurs and needs to be reduced to support investment decisions by investors and creditors.

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