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INDONESIA
Journal of Economics and Business Letters
Published by PRIVIETLAB
ISSN : 27988651     EISSN : 27984885     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JEBL: Journal of Economics and Business Letters is an open access, six-annually peer-reviewed international journal published by PRIVIETLAB. It provides an avenue to academicians, researchers, managers and others to publish their research work that contributes to the knowledge and theory of Economics and Business related disciplines. JBEL is published six a year. Publisher of Open Access Journals & Books designed to make it easy for worldwide researchers to discover leading-edge scientific research. Working closely with the global scientific community has been at the heart of our book and journal publishing activity. With a portfolio including journals, books, conference proceedings, we focus on Economics, Business, Finance, Management, Accounting, E-Business, and many more. PRIVIETLAB also publishes on behalf of other scientific organizations and represents their needs and those of their members. With worldwide impact, we support researchers, librarians and societies in their endeavours. PRIVIETLAB is an international center for supporting distinguished researchers, teachers, scholars and students who are researching various areas of Business, Science, and Technology. PRIVIETLAB wishes to provide good chances for academic and industry professionals to discuss recent progress in various areas of Business, Science, and Technology. PRIVIETLAB organizes many international conferences, symposia and workshops every year, and provides sponsor or technical support to researchers who wish to organize their own conferences and workshops.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 149 Documents
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Liquidity, Solvency, and Profitability Ratio Analysis as a Financial Performance Measurement Tool at PT Telkom Indonesia (Persero) Tbk for the Period 2020-2022 (Case Study of Companies Listed on the Indonesia Stock Exchange) Indah, Sri; Lestari, Elly; Sasono, Agus Dwi; Indrihastuti, Poppy
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.308

Abstract

This study aims to assess the financial performance of the company using liquidity ratios, solvency ratios, and profitability ratios at PT. Telkom Indonesia (Persero) Tbk for the period 2020-2022. The type of research used in this study is descriptive quantitative research by analyzing the financial statements of PT. Telkom Indonesia (Persero) Tbk for the period 2020-2022. The data source used is secondary data, which includes annual financial statements such as income statements and balance sheets. The results of the study show that the financial performance of PT. Telkom Indonesia is as follows: (1) The calculation using the liquidity ratio with the Current Ratio formula for the last three years indicates that the company is in good con- dition, (2) The solvency ratio calculations for the last three years indicate that the company is in good condition, (3) The profitability ratio (Return on Equity) calcu- lations show that the company’s financial performance has been in poor condition over the last three years.
Ziyadah from an Islamic Perspective (Case study at BMT Al-Rifa’ie) Absari, Dyatri Utami Arina; Kholili, Isa
Journal of Economics and Business Letters Vol. 4 No. 2 (2024): April 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i2.314

Abstract

Islamic banking principles emerge primarily from the unequivocal prohibition of riba (usury) in the Quran. The Indonesian government has bolstered Islamic banking with legal frameworks, beginning with Law No. 7 of 1992, later replaced by Law No. 10 of 1998, providing a robust legal basis for its operations. The evolution of Islamic banking in Indonesia started with the establishment of Bank Muamalat Indonesia (BMI) on November 1, 1991, which catalyzed the rise of Islamic financial institutions such as Baitul Maal Wa Tamwil (BMT). Interest (riba) is forbidden in Islam due to the additional or ziyadah interest charged on loan transactions. BMT, operating as an Islamic financial institution, eschews interest in favor of profit-sharing systems. The Indonesian Ulema Council (MUI) has issued several fatwas related to ziyadah, including MUI Fatwa No. 1 of 2004. This research, conducted at BMT Al-Rifa’ie, adopts a qualitative approach with a historical hermeneutic analysis. Informants include seven individuals from management, customers, and the MUI. The study concludes that the ziyadah practices at BMT Al-Rifa’ie align with Islamic principles.
Managerial ownership in moderating tax avoidance Bernice, Millicent; Hutagalung, Galumbang; Sitepu, Wilsa Road Betterment; Simorangkir, Enda Noviyanti
Journal of Economics and Business Letters Vol. 4 No. 6 (2024): December 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i6.316

Abstract

The intention of this study is to investigate the impact of debt policy, audit committees, and company size on tax avoidance and to investigate whether managerial ownership exerts a moderating influence on the relationship between these three variables. This study implemented quantitative data using a purposive sampling technique and obtained 32 observation data from eight companies between 2019 and 2022 Indonesia Stock Exchange financial statements of real estate and property enterprises. Structural equation Modelling (SEM) was used to analyze the data using the SmartPLS application. The novelty of this study is that it adds managerial ownership as a moderating variable on tax avoidance and tests the data using a regression analysis with the PLS approach. The findings of this study show that managerial ownership moderates the effect of debt policy on tax avoidance, while Debt Policy, Audit Committee, and Company Size have no effect on Tax Avoidance, and managerial ownership is unable to moderate the effect of Audit Committee and Company Size on Tax Avoidance.
Leveraging Human Capital for Performance Enhancement in Indonesia Technology Sector Arsyah, Teguh Dwi; Pakri, Pakri
Journal of Economics and Business Letters Vol. 4 No. 3 (2024): June 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i3.323

Abstract

This study analyzes the impact of human capital on the performance of technology companies in Indonesia, focusing on key variables such as education level, work experience, training and development, employee retention, and innovation capacity. This study employed a quantitative approach, utilizing data collected from 150 technology companies in Indonesia through structured questionnaires and company records. Regression analysis was used to evaluate the relationships between the identified human capital variables and company performance, measured by return on assets (ROA). The results reveal that education level, work experience, and innovation capacity significantly and positively affect company performance. Training and development also show a positive, albeit marginally significant, impact, while employee retention has a negative impact on performance. These findings highlight the critical role of human capital in driving technology companies’success in Indonesia. This study suggests that technology companies should prioritize enhancing their employees' educational qualifications, retaining experienced staff, investing in continuous training and development, and fostering a culture of innovation. These strategies can help tech companies sustain their growth and maintain a competitive edge in rapidly evolving markets. This study provides a comprehensive analysis of the specific human capital variables that influence the performance of technology companies in Indonesia. It addresses a gap in the literature and offers valuable insights for business leaders and policymakers on strategic human capital investments to achieve sustainable growth and competitiveness.
Factors affecting innovative work behavior in Tech-Company: A review findings using artificial intelligence Saptowinarno, Bambang; Maharani, Anita; Wihadanto, Ake
Journal of Economics and Business Letters Vol. 4 No. 4 (2024): August 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i4.327

Abstract

This literature review analyzes the various factors that affect innovative work be- havior (IWB) in tech companies. Given the competitive nature of the tech industry, continuous innovation is vital for maintaining a competitive edge. This review aims to identify the key determinants of IWB in tech companies by examining existing research. Possible factors to be considered include organizational culture, leadership styles, employee characteristics such as creativity and risk-taking, the organizational climate for innovation, and the role of technology. By gaining a deeper understand- ing of these factors, this study aims to contribute insights into fostering innovation in tech companies, ultimately leading to their success and adaptability in a rapidly changing market.
Effects of leadership, organizational culture, and career development on employee performance: Evidence from the Jabotabek railway infrastructure work unit Dewi, Budhiarti Oktiva
Journal of Economics and Business Letters Vol. 4 No. 4 (2024): August 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i4.904

Abstract

Human resources drive organizational outcomes, but their impact depends on how leadership, culture, and career systems are designed and enacted. This study examines whether leadership style, organizational culture, and career development jointly and separately predict employee performance in the Jabotabek Railway Infrastructure Work Unit (Indonesia). Using an explanatory, cross-sectional survey of staff across operations, maintenance, and administration, we measured leadership (transformational plus contingent reward), cultural alignment (involvement, consistency/discipline, adaptability, mission), career development (clarity, fairness, mentoring/training access), and performance (in-role execution and discretionary service behaviors). Reliability and assumption checks were satisfactory (α: leadership = 0.930; culture = 0.937; career = 0.946; performance = 0.865; all K–S p > .05). Bivariate OLS showed each predictor was positively associated with performance: leadership (R² = .225), culture (R² = .201), and career development (R² = .231). The multiple regression model indicated complementary effects: leadership (β = 0.200), culture (β = 0.196), and career (β = 0.179) jointly explained 35.8% of variance in performance (R = .598). Findings align with meta-analytic evidence that influence-centric leadership and aligned cultures elevate effectiveness and citizenship behavior, while transparent career systems sustain motivation and retention (Judge & Piccolo, 2004; Denison & Mishra, 1995; Ng et al., 2005). Practically, results justify a balanced, systems approach: (i) shift everyday supervision from command to coaching with clear goals and contingent rewards; (ii) codify a few non-negotiable cultural routines that translate safety, reliability, and respect into behaviors; and (iii) publish a visible internal labor market with competency-based progression and mentoring. These steps should reduce performance variance across shifts/depots and convert “good on average” conditions into consistently excellent passenger experiences. Empirical statistics are drawn from the analyzed file.
Modernizing for performance: Do leadership, service quality, and remuneration drive employee performance in Indonesia’s tax administration? Aji, Seno
Journal of Economics and Business Letters Vol. 4 No. 3 (2024): June 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i3.985

Abstract

This study tests whether leadership (X1), service quality (X2), and remuneration (X3) are associated with employee performance (Y) in a modernized public-sector setting. Using a quantitative explanatory design, we surveyed all 103 employees of KPP Madya Jakarta Barat (Section Heads, Functional Tax Auditors, Account Representatives, and Operational Staff). Constructs were measured via structured questionnaires; item–total (corrected) validity and Hoyt reliability confirmed sound measurement (α Leadership = 0.89; Service Quality = 0.925; Remuneration = 0.876; Performance = 0.928). Assumption checks included normality (CR skew/kurtosis within ±2.58), residual autocorrelation (Durbin–Watson in the no-autocorrelation band), and visual inspection for heteroskedasticity (scatterplots). Pearson correlations and simple regressions indicated that Service Quality → Performance (β = 0.429; R² = 0.184; p < 0.001) and Remuneration → Performance (β = 0.501; R² ≈ 0.251; p < 0.001) are positive and statistically significant, while Leadership → Performance is not (β = 0.083; R² = 0.007; p = 0.405). Results align with the human-capital and performance-management view that better service systems and incentive architectures lift frontline outcomes, whereas instruction-heavy, paternalistic leadership—common in legacy bureaucracies—may not translate into measurable performance unless it also reallocates decision rights and empowers initiative. Managerial implications include codifying decision rights, strengthening technology/assurance/security cues in service delivery, and making recognition and promotion criteria transparently contingent on service outcomes. Limitations include single-office scope, self-report measures, and potential ceiling effects; future work should test simultaneous/mediated models across offices and link perceptions to behavioral performance traces.
Culture, leadership, and performance management as drivers of employee work ethic: Evidence from Indonesia Eximbank (LPEI) Jakarta Subroto, Subroto
Journal of Economics and Business Letters Vol. 4 No. 3 (2024): June 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i3.986

Abstract

This study investigates whether organizational culture, leadership, and performance management jointly shape employee work ethic in a policy-bank context. Drawing on Lembaga Pembiayaan Ekspor Indonesia’s (LPEI) TRUST cultural code and its competency-based HR architecture, we conducted a cross-sectional survey of Jakarta-based staff and structural-position employees using five-point Likert measures aligned to validated constructs (Competing Values Framework for culture, transformational/contingent-reward behaviors for leadership, continuous-system indicators for performance management, and MWEP facets for work ethic). Instrument screening indicated acceptable validity and reliability (α≈0.81 culture; 0.90 leadership; 0.70 performance management; 0.79 work ethic), consistent with recommended thresholds for organizational measures. Descriptively, respondents reported strong culture, leader behaviors, performance routines, and work-ethic profiles—especially on integrity, time discipline, and diligence—consistent with the theory that values and competencies have been institutionalized in daily operations. Bivariate associations between the three predictors and work ethic were positive but small and not statistically significant at α=0.05, a pattern plausibly explained by restricted variance from high institutional baselines, some indicator attenuation, and single-time-point design. Substantively, the direction of effects supports the theoretical model linking culture, leadership, and continuous performance management to work-ethic behaviors in export-finance settings. We outline actionable refinements—greater role-appropriate delegation, behaviorally anchored PM indicators tied to CBHRM proficiency levels, and unit-level problem-solving forums—and recommend future multi-unit or longitudinal designs (and/or latent-variable models) to recover true effects that current ceiling levels may mask.
Sharia global trade and sustainable economic growth: A narrative review of justice principles and ethical business Kholis, Nur; Bariroh, Arrizqah
Journal of Economics and Business Letters Vol. 5 No. 6 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v5i6.659

Abstract

This study seeks to combine and assess the current body of work on the integration of Shariah principles into international trade and their potential contribution to sustainable economic growth. Utilizing a narrative review approach, this study synthesizes academic papers, books, policy documents, and case studies published between 2018 and 2025. A thematic analysis was conducted to explore the correlation between Shariah principles and such as justice (al-ʿadl), transparency (al-shafāfiyyah), the prohibition of riba, gharar, and maysir, and compliance with halal and thayyib standards—and the United Nations Sustainable Development Goals (SDGs), particularly SDG 8 (inclusive growth), SDG 10 (reduced inequalities), SDG 12 (responsible consumption and production), and SDG 16 (peace, justice, and strong institutions). The findings indicate significant opportunities in the expanding halal market, innovations in blockchain halal supply chains, and the standardization of cross-border halal certification. Furthermore, examples from the Islamic Development Bank (IsDB) and Nestlé demonstrate that Shariah-compliant practices can improve fairness, market access, and social welfare while also highlighting challenges such as regulatory fragmentation, limited global awareness of Islamic economics, and infrastructure shortcomings. This study contributes to the creation of an integrated framework linking Shariah economic principles with SDG goals in international trade policy, providing a conceptual guide for policymakers, trade organizations, and multinational companies. Future research should focus on sector-specific empirical applications, develop quantitative models to evaluate the effects of Shariah-compliant trade on sustainable development outcomes, and investigate technological innovations to align Islamic economic ethics with global sustainability objectives.  

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