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Journal of Economics and Business Letters
Published by PRIVIETLAB
ISSN : 27988651     EISSN : 27984885     DOI : -
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.
Articles 154 Documents
Application of Simulation Learning Models in Improving Motivation and Learning Outcomes of Accounting Information System Subject Okto Irianto
Journal of Economics and Business Letters Vol. 1 No. 2 (2021): August
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Abstract

The purpose of this study is to improve student motivation and learning outcomes in Accounting Information System subject through the application of simulation learning models. The type of research conducted is Classroom Action Research (CAR) which consists of two cycles and 6 meetings. The study was conducted in Even Semester 2020/2021 in the Accounting Department, Faculty of Economics and Business, Musamus University, Merauke. The research sample was 50 Accounting Department students. The results showed that the motivation of students in the first cycle reached 27.30% in the high category experienced an increase in the second cycle which reached 60.20% in the high category. Student learning outcomes also increased where in the pre-cycle the average student score reached 48.04, in the first cycle it reached 63.55, and in the second cycle it reached 74.16. In conclusion, the simulation learning model can increase motivation and learning outcomes of Accounting Information System subject at Musamus University.
The Role of private-owned enterprises in the defense industry according to the Omnibus Law Dede Rusdiana
Journal of Economics and Business Letters Vol. 1 No. 2 (2021): August
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The development of defense capabilities is a form of commitment to the state in creating a sense of security and peace. One of the concrete steps taken is the development of the defense industry. The basis for the development of the defense industry is the creation of a defense industry policy as stipulated in Law no. 16 of 2012 concerning the Defense Industry. The government also established the Defense Industry Policy Committee (KKIP) which is tasked with realizing the independence of the defense industry by bridging the needs of the military and the development of domestic strategic industries. Eight years ago, the government issued Law No. 16 of 2012 concerning the Defense Industry to support the master plan that had been established. However, now the Indonesian defense industry is still creating problems. It is clear in the law that only State-Owned Enterprises are the lead integrators, meaning that only SOEs have the right to produce the main components for defense equipment. In fact, if we learn from various countries such as America, Japan, China, and Korea, it can be seen that not only state-owned companies are capable of creating defense equipment, but private companies can also produce combat equipment.
The effect of transformational leadership style and work motivation on employee performance at PT Telkom Witel Tangerang BSD Riris Lestiowati; Sonny Fransisco
Journal of Economics and Business Letters Vol. 1 No. 2 (2021): August
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This study aims to determine the effect of transformational leadership style and work motivation on employee performance. This research is a case study with a quantitative approach. NSData used in this study is primary data collected through a questionnaire using a saturated sample technique. The data analysis technique in this study is some linear analysis using statistical software products and service solutions (SPSS) 26. The results of this study indicate that Transformational Leadership Style and work motivation have a partial effect of simultaneous influence on performance.
The role of job satisfaction and perceived organizational support in improving employee work ethic Devy Sofyanty; Vera Agustina Yanti; Sri Arfani; Danny Ong
Journal of Economics and Business Letters Vol. 1 No. 2 (2021): August
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This research aims to test and analyze empirically the influence of job satisfaction and perceived organizational support partially or simultaneously on employee work ethic. The research method used quantitative methods while the data collection techniques were carried out through questionnaires, interviews and observations. The sampling technique used in this research was purposive sampling technique. Subjects in this study amounted to 75 employees at the Ministry of Industry the Republic of Indonesia. The data analysis technique used is multiple linear regression analysis processed using Statistical Package for the Social Sciences (SPSS) software. Based on the research results, the findings are as follows: (1) collectively or simultaneously job satisfaction and perceived organizational support has a positive and significant effect on work ethic, (2) partially job satisfaction has a positive and significant effect on work ethic; (3) partially perceived organizational support has a positive and significant effect on work ethic. Thus, work ethic can be increased by increasing job satisfaction and perceived organizational support.
Effect of organizational communication and organizational culture on employee performance at PT. Asuransi Ramayana Jakarta Rawit Sartika; Fajar Diah Astuti; Marlina Rahmi Shinta
Journal of Economics and Business Letters Vol. 1 No. 2 (2021): August
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The author's purpose in conducting this research is to determine and analyze the influence of Organizational Communication and Organizational Culture on the performance of PT. PT. Asuransi Ramayana Jakarta. This study uses the HRM theory related to employee performance, Organizational Communication, and Organizational Culture. The research uses quantitative methods with an associative approach. The sample used in this study was 55 people using a saturated sample. Data collection techniques used are interviews and questionnaires consisting of validity and reliability tests. The data analysis technique used is the Multiple Linear Regression Test, and the Classical Assumption Test consisting of normality, multicollinearity, and heteroscedasticity tests. The hypothesis consists of a t-test, f -test, and the coefficient of determination. The results of this study indicate that the variable Organizational Communication (XI) has a positive and significant effect on the performance of employees of PT. Asuransi Ramayana, Tbk Jakarta, as evidenced by the results of the t-test with t-count of 5,431 while t-table of 2,005 and having a significant number of 0.000 <0.05 Ho is rejected. The results of testing the Organizational Culture variable (X2), shows that Organizational Culture has a positive and significant effect on the performance of PT. Asuransi Ramayana, Tbk Jakarta, as evidenced by the results of the t-test with t-count of 3,473 while t=table of 2,005 and having a significant number of 0.001 <0.05 Ho is rejected, where F-count 92.868 > 3.18 F-table. Furthermore, the value of R Square in the regression model is 0.781, or 87.1% of employee performance is explained by the variables of Organizational Communication (XI) and Organizational Culture (X2) and 12.9% is explained by other factors not examined.
The Effectiveness of Government Public Relation in COVID-19 Era Muhammad Rheza Ramdhan
Journal of Economics and Business Letters Vol. 1 No. 2 (2021): August
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The main goal of this study is to discover public opinion on public policy in the year after COVID-19 and how the public relations effort that was successful was achieved by the government. Using Drone Emprit Academic's publicly available data, this research analyzes the public sentiment using naive bayes. This study based on 3,609 tweets of the term “kebijakan publik” showed that the majority of public opinion is unfavorable, and accounts in the civil sector are the most active. The government's positive news may be overshadowed by other sources, making it a problem. The government should work with the public relations department to craft a strategy to raise the volume of social media use and to counteract bad news with good news.
Factors affecting profit growth in insurance companies listed on the Indonesia Stock Exchange in 2017-2019 Ganefo Sudirman; Lukman Anthoni
Journal of Economics and Business Letters Vol. 1 No. 3 (2021): October
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This study aims to examine the factors that affect the company's profit growth. In this study, the factors that influence profit growth are premium income, claim payments and risk based capital. The data used in this study is the annual report of insurance companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses quantitative methods. This study uses multiple linear regression analysis tools. The implications of the research are expected to make a positive contribution to all parties. As a consideration for insurance companies in observing factors that have a direct influence, especially those that are quite significant on the company's profit growth. This research is also expected to be useful for investors and potential investors in seeing opportunities to increase the value of shares held in insurance companies listed on the IDX. The regulator can also assess and supervise the factors that affect profit growth in insurance companies so that problems arising from insurance companies that fail to pay claims do not recur in the future. Insurance companies are expected to present appropriate financial reports so that the information obtained Therefore, the quality of the financial statements must also be considered so that the information obtained can be accounted for. The results of previous studies show that premium income, claim payments and risk based capital significantly affect the profit growth of insurance companies
Factors that influence on audit delay (case study on LQ-45 company listed on the Indonesia Stock Exchange 2016-2019) Kampono Imam Yulianto
Journal of Economics and Business Letters Vol. 1 No. 3 (2021): October
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This study aims to analyze the effect of company size, KAP size, and profitability on audit delay. The population used is all LQ 45 companies listed on the Indonesia Stock Exchange (IDX) in the 2016 to 2019 period. Sampling was 17 companies. The research method in this study uses descriptive statistical analysis and multiple linear regression analysis with 3 classical assumption tests. The results of this study indicate that the firm size variable has a significant positive effect on audit delay, and the profitability variable has a negative and significant effect on audit delay. Meanwhile, the KAP size variable has no effect on audit delay. Taken together, all variables (firm size, firm size, and profitability) also have an effect on audit delay.
Effect of Leadership and Work Discipline to Employee Performance through the Job Satisfaction as Intervening Variable in National Civil Service Agency Regional Office X Denpasar Wayan Arya Paramarta; Ni Made Gunstri; Ni Ketut Laswitarni; I Gede Januana Tegmini
Journal of Economics and Business Letters Vol. 1 No. 3 (2021): October
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The purpose of this study was to determine the performance of employees at the National Civil Service Agency Regional Office X Denpasar which is influenced by leadership and work discipline through job satisfaction. The population in this study was employees in executive positions within the National Civil Service Agency Regional Office X Denpasar. The number of samples used in this study was 56 as determined by purposive sampling. The results from this research shows that leadership has a positive and significant effect on job satisfaction, work discipline has a positive and significant effect on job satisfaction, leadership has no significant effect on performance, work discipline has a positive and significant effect on performance, job satisfaction has a positive and significant effect on employee performance, the indirect effect of leadership on performance through job satisfaction has a positive but not significant effect, the indirect effect of work discipline on performance through employee job satisfaction at National Civil Service Agency Regional Office X Denpasar has a positive and significant effect.
The effect of liquidity ratio, activity ratio, and profitability ratio on accounting profit with firm size as a mediation Nadia Tresna Kurniani
Journal of Economics and Business Letters Vol. 1 No. 3 (2021): October
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One of the important parameters in the financial statements used to measure management performance is profit. Financial ratios as one of the information in the financial statements are used to measure the company's financial performance as proxied by profit. This study aims to analyze the effect of liquidity ratios, activity, and profitability on accounting profit with firm size as a mediating variable on issuers of the consumer goods sector in 2016 - 2020. The research method used is path analysis with the AMOS 23.00 software analysis tool. The results show that the liquidity ratio has no effect on accounting profit, the activity ratio has a significant effect on accounting profit, the profitability ratio has a significant effect on accounting profit, and company size only mediates the liquidity ratio on accounting profit.

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