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Jl. Raya Ciruas Petir, Komplek Puri Citra Blok B2 No. 34 Kelurahan Pipitan Kecamatan Walantaka Kota Serang - Banten 42183
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INDONESIA
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF)
Published by Education and Social Center Publisher
ISSN : 27766179     EISSN : 27766187     DOI : https://doi.org/10.53067/ijebef
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) is a peer-refereed open-access National journal which has been established for the dissemination of state-of-the-art knowledge in the field of Economy. Starting from 2021, IJEBEF would be published Three times in a year. All submitted manuscripts will be initially reviewed by editors and are then evaluated by a minimum of Two Reviewers through the double-blind review process. This is to ensure the quality of the published manuscripts in the journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
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Search results for , issue "Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance" : 20 Documents clear
KAJIAN EMPIRIS KEADILAN ORGANISASI, KOMITMEN ORGANISASIONAL, KINERJA KARYAWAN DAN KUALITAS PELAYANAN Saefullah, Encep; Salapudin, Salapudin
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.132

Abstract

The purpose of this research is to be able to determine and analyze organizational justice towards service quality, organizational commitment to service quality and employee performance towards service quality at PT X Serang. This research used the Structural Equation Model-Partial Least Square (SEM-PLS) approach and involved data collection by distributing questionnaires to 33 employees with a sampling technique using non-probability sampling and assisted by the use of SmartPLS 3.2 software as a data analysis tool. The research results show that the factors of organizational justice, organizational commitment, and employee performance have a positive and significant effect on service quality based on a p-value that is smaller than 0.05
TANTANGAN DAN PELUANG DALAM PENERAPAN STRATEGI PEMASARAN PEDAGANG KAKI LIMA DI KOTA SERANG Fidziah, Fidziah; Guli, Guli; Sucihati, Sucihati; Febrianata, Eka
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.134

Abstract

Marketing strategy is an essential business model in achieving desired marketing goals, including identifying target markets, preparing action plans, and appropriate resource allocation. Understanding the importance of marketing for business success is crucial in this context. The marketing process involves steps to understand consumer needs, create products or services that meet those needs, and convince potential buyers of the benefits of the product or service. This research uses qualitative methods, especially interviews, to explore information related to marketing strategies used by street vendors in Serang City. The research aims to understand how street vendors compete in the market and increase their income. Despite having limited knowledge about marketing strategies, street vendors are able to survive and achieve significant profits amidst high market competition
PERENCANAAN STRATEGIS MANAJEMEN KEUANGAN UNTUK SUKSES PENDIDIKAN DI SDN KAMPUNG BARU Rahmulyana, Anjar; Yusuf, Furtasan Ali; Hayadi, B. Herawan; Yustiva, Fitriyatul; Junaesih, R.; Raman, Raman
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.135

Abstract

This research aims to explore the role of strategic planning in financial management to support educational success at the Kampung Baru State Elementary School (SDN). Through a qualitative approach involving in-depth interviews, participant observation, document analysis, and focus group discussions (FGD), this research highlights challenges, best practices, and recommendations for improving financial management in these schools. The research results reveal that SDN Kampung Baru faces significant challenges in managing limited financial resources, including a lack of funding and increasing operational costs. However, best practices such as careful budget management and active participation from stakeholders have been identified as important factors in improving the effectiveness of school financial management. Strategic recommendations resulting from this research include the development of a long-term financial strategic plan that involves participation from all relevant parties, increasing transparency and accountability in school financial management. This research also contributes to a better understanding of the importance of strategic planning in the context of school financial management and provides a foundation for further research in this area
PENGARUH INTEGRASI NIK-NPWP DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) TAHUNAN ORANG PRIBADI Surachman, Surachman; Sembiring, Evi Dora; Rahayu, Noviyani
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.136

Abstract

This research aims to determine the effect of NIK-NPWP integration and the implementation of e-filling on taxpayer compliance in individual annual tax returns for taxpayers registered at KPP Pratama West Serang. The research method used in this research is quantitative correlational with survey methods. The population used was taxpayers who were registered at KPP Pratama West Serang and used incidental sampling techniques, totaling 180 samples. The data used is primary data by distributing questionnaires within the West Serang Pratama KPP environment and using a Likert scale. The test tool used is SPSS version 26 and the methods used are descriptive analysis, classical assumption test, coefficient of determination test, hypothesis testing, and multiple linear regression. The research results show that both partially and simultaneously, NIK-NPWP integration and the implementation of e-filling have a positive and significant effect on taxpayer compliance in reporting individual annual tax returns
PENGARUH FASILITAS KANTOR DAN KOMPETENSI TERHADAP EFEKTIVITAS KERJA PEGAWAI PADA KANTOR DINAS LINGKUNGAN HIDUP KABUPATEN BANGGAI Saudin, La; Polim, Adrian
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.137

Abstract

The aim of this research is to find out whether office facilities and competencies partially and simultaneously have a positive and significant effect on work effectiveness at the Banggai Regency Environmental Service Office. The research sample is all employees at the Banggai Regency Environmental Service Office using a purpose sampling technique with a total of 48 people. Data collection methods use interviews and questionnaires. Data were analyzed quantitatively descriptively using frequency tables and multiple linear regression with 2 predictors. Results of data processing carried out using the SPSS version 25.0 program. From the results of the t test, it was found that all independent variables, namely Office Facilities (X1) and Competence (X2), had a partial influence on Work Effectiveness (Y) at the Banggai Regency Environmental Service Office. From the results of the ANOVA (analysis of variance) test or F test, it was found that F-count was 299.526 and F-table was 3.23. With this comparison, it means that it can be seen that F-count = 299.526 > F-table = 3.23, which means simultaneously positive and significant effect. The partial research results show that Competence is the variable that has the most dominant and significant influence with a coefficient value of 1.085, which means that Competency has an influence on Work Effectiveness (Y)
EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN UNTUK KOMISARIS INDEPENDEN DAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Widyaningsih, Ika Utami
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.138

Abstract

This research aims to find out how earnings management practices influence company value, with independent commissioners and audit committees as moderating variables. This research uses a sample of manufacturing companies that have complete data on the variables studied in the manufacturing sector in 2022. The data analysis method used is moderated regression analysis. The research results show that earnings management has a negative and significant influence on company value. Apart from that, independent commissioners and audit committees have been proven to be able to moderate the influence of earnings management on company value. These findings indicate that the presence of independent commissioners and audit committees can strengthen supervision of earnings management practices, thereby increasing company value. Therefore, the results of this research have important implications for corporate governance policies and the importance of strengthening the role of independent commissioners and audit committees in companies
EKSISTENSI AKUNTAN DALAM PERUSAHAAN HINGGA KONTRIBUSI KE EKONOMI di ERA REVOLUSI INDUSTRI 4.0 DAN SOCIETY 5.0 Rustandi, Tata; Husni, Mohamad
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.139

Abstract

The purpose of this study is to look at the direction and strategic position of an accountant and the contribution of an accountant to the economy during the industrial revolution 4.0 and society 5.0, these changes can be a threat or opportunity for the position of an accountant in a corporation, many studies state that 47% of jobs are directly will be automated, including accountants, all of this is from the development of a technology that directly underlies the industrial revolution 4.0 and society 5.0. in the East Serang industrial area, furthermore the results of this study confirm that an accountant will get a strategic position in the corporation and the economy in the era of industrial revolution 4.0 and society 5.0 by: 1. digitizing capabilities in scientific development his. 2. Implement new technology on an ongoing basis. 3. The competency base has begun to shift from a national basis to an international basis. 4. Respond to changes in technology, both industrial technology and business technology. 5. Human-digital skills have become a learning curriculum for all educational institutions
BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN PENGARUHNYA TERHADAP KINERJA KARYAWAN PT. KRAKATAU SARANA PROPERTI CILEGON – BANTEN Fatari, Fatari; Sabrawijaya, Sabrawijaya; Sumarsih, Rani Sri; Noberta, Nicky
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.140

Abstract

The purpose of this study was to determine the effect of organisational culture and leadership style both partially and simultaneously (together) on the performance of employees of PT Krakatau Sarana Properti. The research method uses quantitative methods, with data collection techniques through questionnaires. The sampling technique uses saturated sampling method with a sample size of 40 respondents.  Based on the results of the t test (partial) the organisational culture variable (X1) obtained a t value greater than the t table (5,448 > 2,024) with a significance value smaller than 5% (0,000 < 0,05) while the results of the t test of the leadership style variable (X2) obtained the value of t is greater than t table (7,153 > 2,024) with a significance value smaller than 5% (0,000 < 0,05). As well as the results of the F test, the calculated F value is greater than the F table (49,868 > 3,25) with a significance value smaller than 5% (0,000 < 0,05). It can be concluded that organisational culture and leadership style both partially and simultaneously have a positive and significant effect on the performance of employees of PT Krakatau Sarana Properti
METODE ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSET (ROA) UNTUK ANALISIS KINERJA KEUANGAN PADA PT SARIMELATI KENCANA TBK Asfar, Andi Hasryningsih; Kartika, Wika; Saputra, Saripudin; Fathoni, Malik
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.141

Abstract

Financial performance is a description of activities to achieve business goals in a certain period. Performance measurement is a measurement activity carried out on various activities in the company. During the Covid-19 pandemic that attacked Indonesia, many companies experienced substantial losses and affected the company's financial performance. The purpose of this study is to determine and analyze the development of the financial performance of PT Sarimelati Kencana Tbk using the Economic Value Added (EVA) and Return on Asset (ROA) methods. This study uses a descriptive method with a qualitative approach. The data used in this study is secondary data, namely data collected indirectly, which was obtained through the financial report data of PT Sarimelati Kencana Tbk which is listed on the Indonesia Stock Exchange (IDX) in 2018-2021.The results of this study after calculations show that the value of Economic Value Added (EVA) and Return On Assets (ROA) fluctuates in each period of the year, especially in 2020 so that it affects the financial performance of PT Sarimelati Kencana Tbk.Based on the results of the analysis, it can be concluded that the Economic Value Added (EVA) and Return On Asset (ROA) methods show less effective performance so that there is a decrease in managing assets to generate company profits
PENGEMBANGAN SISTEM POINT OF SALE (POS) BERBASIS WEB DALAM MENINGKATKAN COSTUMER RELATIONSHIP MANAGEMENT Sudirman, Sudirman; Agustina, Ika
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.142

Abstract

The development of technology is growing so fast that there are tools such as very useful applications, no exception in the world of building materials sales business that is increasingly varied for the products sold so in its services must use information technology so that the entrepreneur can provide the best service to its customers as well as facilitate customers in carrying out transactions of purchase of goods. The research of these business issues is an aspect in improving the quality of internal service processes of purchase transactions and also the sale of goods at Centra Buildings of Wealth more efficient, efficient and convenience as well as customer satisfaction in the transaction. The aim of this research is to improve customer trust and good relations through ease, speed in serving customer transactions through the use of Point of Sales (POS) application for ease in recording, data search and data management sales report to consumers systematically and quickly

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