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Journal of Economics, Management, Business And Accounting (JEMBA)
Published by Universitas Komputer Indonesia
ISSN : -     EISSN : 27978486     DOI : https://doi.org/10.34010/jemba.v1i2
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
JEMBA (Journal of Economics, Management, Business and Accounting) merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia secara periodik dua kali dalam satu tahun (Juni dan Desember). JEMBA mempublikasikan tulisan-tulisan dalam bidang ekonomi, manajemen, bisnis, dan akuntansi. Topik JEMBA (Journal of Economics, Management, Business and Accounting) berkaitan dengan aspek sebagai berikut : Ilmu Manajemen -Pemasaran -Manajemen keuangan -Manajemen Sumber Daya Manusia -Bisnis internasional -Kewirausahaan Ekonomi -Ekonomi Moneter, Keuangan dan Perbankan -Ekonomi internasional -Ekonomi Publik -Pertumbuhan ekonomi -Perekonomian Daerah Ilmu Akuntansi -Perpajakan dan Akuntansi Sektor Publik -Sistem informasi akuntansi -Audit -Akuntansi Keuangan -Manajemen akunting -Akuntansi perilaku Penentuan artikel yang dimuat dalam JEMBA melalui proses Double blind-review oleh editor dan reviewer JEMBA dengan mempertimbangkan antara lain: relevansi dan kontribusi artikel terhadap pengembangan profesi dan praktik akuntansi serta terpenuhinya persyaratan baku publikasi jurnal. Editor dan Reviewer memberikan masukan yang konstruktif dan hasil evaluasi kepada penulis artikel.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 100 Documents
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Determinasi Pengaruh Kepemilikan Saham terhadap Penghindaran Pajak pada Perusahaan BUMN Periode 2021-2023: Studi Kasus pada Perusahaan BUMN di Indonesia Putri, Maharani; Widilestariningtyas, Ony
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14006

Abstract

Penelitian ini mengidentifikasi fenomena di mana kepemilikan manajerial dan kepemilikan institusional memiliki pengaruh yang relatif kecil, tetapi tingkat penghindaran pajak meningkat, yang bertentangan dengan teori yang ada dan menjadi fokus utama penelitian ini. Tujuan dari penelitian ini adalah untuk mengevaluasi sejauh mana pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Penghindaran Pajak pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan meliputi analisis deskriptif dan analisis verifikatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini terdiri dari laporan keuangan perusahaan BUMN yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 10 perusahaan selama periode 2021-2023. Data yang digunakan adalah data sekunder yang dipublikasikan di Bursa Efek Indonesia (BEI). Metode analisis data yang diterapkan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial dan Kepemilikan Institusional memiliki pengaruh positif signifikan terhadap Penghindaran Pajak. Artinya, peningkatan dalam Kepemilikan Manajerial dan Kepemilikan Institusional akan diikuti oleh peningkatan dalam Penghindaran Pajak, dan sebaliknya. Penelitian ini diharapkan dapat memberikan informasi yang berguna bagi perusahaan serta menjadi referensi bagi penelitian selanjutnya, khususnya di sektor BUMN.
Pengaruh Kreativitas Dan Kedisiplinan Terhadap Prestasi Belajar Siswa Kelas Xi Di Smk Telkom Bandung (Studi Kasus Pada Siswa Kelas Xi Teknik Komputer Jaringan Telekomunikasi Smk Telkom Bandung): Creativity, Discipline, Learning Achievement, Student, SMK Telkom Bandung Fauzan, Adzani Haikali; Rizaldi, Arjuna
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14259

Abstract

This study aims to test the effect of creativity and discipline on learning achievement of class XI telecommunication computer network engineering students at SMK Telkom Bandung and to find out creativity, discipline, and learning achievement class XI telecommunication network computer engineering students partially or simultaneously at SMK Telkom Bandung. This study employs a quantitative technique togetherwith descriptive and verification methods. The analysis method used in this research is multiple linear equations using SPSS v23 application and hypothesis testing statistical tests t test and f test. The results of this study show that creativity, discipline and learning achievement are generally in the good category. The results of hypothesis testing show that Creativity has a positive and significant partial effect on Learning Achievement. The results of hypothesis testing show that Discipline has a positive and significant effect on Learning Achievement in part. The results of hypothesis testing show that Creativity and Discipline have a positive and significant effect on Learning Achievement simultaneously.
PENGARUH NON PERFORMING LOAN (NPL) TERHADAP PENYALURAN KREDIT PADA BANK UMUM YANG TERDAFTAR DIBEI PADA PERIODE 2018-2022 Mulyani, Neng; Purnomo, Hadi
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14486

Abstract

Banks as a financial services sector are a bridge institution to receive and distribute public funds. Funds distributed by banks to the community as a form of convenience to obtain loan capital which can also be referred to as credit. Credit disbursement carried out by banks also has the risk of non-performing loans. Non-performing loans are ratios to assess the ability of banks to cover the risk of default on loans by borrowers. This study aims to determine the Effect of Non-Performing Loans (NPL) on Credit Distribution at Commercial Banks listed on the IDX in the 2018-2022 Period. This study uses Non-Performing Loan Objects with indicators of less current, doubtful and stuck credit obtained from the financial data of commercial banks listed on the Indonesia Stock Exchange. The research method used for this study is a quantitative research method whose data is taken from secondary data, namely the financial statements of each bank. The results of the study are expected to provide insight into how the level of Non-Performing Loans affects credit distribution, as well as provide recommendations for the Company's management in managing optimal credit distribution.
Analisis Manajemen Operasional Dan Persediaan Bahan Baku Terhadap Produksi Di Zocha Graha Kriya Sutisnawati, Yayah; Rifania, Regina Rizki; Muthmainah, Minda; Rahman, Alif Dzakir; Alif, Reyhan Mochammad
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14545

Abstract

The purpose of this study was to determine which strategy should be used by Garut MSMEs. The analysis method used is a descriptive qualitative analysis method using SWOT (Strengths, Weaknesses, Opportunities, Threats), IFAS (Internal Factor Analysis Summary), EFAS (External Factor Analysis Summary), and IE (Internal External). The results of this analysis examine the company's internal environment, namely strengths and opportunities, and the company's external environment, weaknesses and threats. The total value of the entire internal section in the IFAS matrix analysis and the external section in EFAS has points above average. When analyzing the SWOT matrix, the most points were obtained in the Weakness Opportunities (WO) approach. After analyzing using the Internal External (IE) matrix method, the results showed the position of Garut MSMES in column I, which indicates that it is in a strong or dominant position, and the external environment analysis is in a strong position. This position indicates that Zocha Graha Kriya MSMEs has aggressive growth. The approach that can be used is the Weakness Opportunities (WO) approach, which optimizes existing strengths and pays attention to market opportunities. This approach must be assisted by efforts to develop production efficiency (increase production efficiency), qualified human resources, technology integration, and building partnerships. Based on the SWOT, IFAS, EFAS, and IE analysis, Garut MSMEs has a strong position in the internal and external environment. The recommended strategy is WO (weakness opportunities), focusing on internal strengths and market opportunities. Efforts are needed to increase production efficiency, develop human resources, integrate technology, and form partnerships.
Pengaruh Struktur Modal, Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Pada Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019- 2023 Putri, Syalma Nabila; Maryati, Mari
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14548

Abstract

The purpose of this study is to determine the Influence of Capital Structure, Company Size and Sales Growth on Company Value in the Transportation and Logistics Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period. The analysis approach method used in this study is a quantitative approach with descriptive and verifiable methods. The sample used is the financial statements of 6 companies with the 2019-2023 period, which is 30 samples. The analysis used in this study is path analysis, classical assumption testing, correlation coefficient testing, determination coefficient testing and hypothesis testing using the SPSS application. The results of this study show that Capital Structure has a negative and significant effect on Company Value, Company Size has a negative and significant influence on Company Value, Sales Growth has a positive and insignificant effect on Company Value, Company Size has a significant negative effect on Capital Structure, Sales Growth has a positive and insignificant effect on Capital Structure. Capital Structure, Company Size and Sales Growth simultaneously have a significant positive effect on the Company's Value.
Pengaruh Keinginan Berwirausaha Yang Dirasakan Terhadap Niat Berwirausaha Melalui Kepercayaan Diri Berwirausaha Pada Mahasiswa Program Sarjana Universitas Komputer Indonesia Nurhalliza, Cendelia Ika; Firdaus, Edi
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14560

Abstract

Penelitian ini bertujuan untuk mengetahui Keinginan Berwirausaha Yang Dirasakan, Niat Berwirausaha, serta Kepercayaan Diri Berwirausaha pada mahasiswa program sarjana Universitas Komputer Indonesia dan untuk mengetahui pengaruh Keinginan Berwirausaha Yang Dirasakan Terhadap Niat Berwirausaha melalui Kepercayaan Diri Berwirausaha. Penelitian ini dilakukan menggunakan metode penelitian deskriptif dan verifikatif dengan pendekatan kualitatif. Populasi pada penelitian ini adalah 10.316 mahasiswa dan sampel sebanyak 105 menggunakan rumus slovin. Teknik pengumpulan data pada penelitian ini yaitu dengan menyebarluaskan kuesioner google form. Metode analisis yang digunakan dalam penelitian ini yaitu metode analisis jalur dengan menggunakan SmartPLS. Data yang digunakan yaitu data primer dan data skunder. Hasil penelitian ini menunjukkan bahwa keinginan berwirausaha yang dirasakan, kepercayaan diri dan niat berwirausaha dikategorikan ”sangat baik”. Hasil penelitian ini juga menunjukan Keinginan berwirausaha yang dirasakan berpengaruh signifikan terhadap kepercayaan diri berwirausaha, keinginan berwirausaha yang dirasakan berpengaruh signifikan terhadap niat berwirausaha, kepercayaan diri berwirausaha berpengaruh signifikan terhadap niat berwirausaha, dan keinginan berwirausaha yang dirasakan berpengaruh signifikan terhadap niat berwirausaha melalui kepercayaan diri berwirausaha.
ANALISIS PENTINGNYA PERAN ETIKA BISNIS DALAM MENCEGAH FRAUD KEUANGAN DI INDONESIA Nurfitriyani, Nurfitriyani; Jannah, Tyara Nur Roudhatul; Alyssa Dwiprana, Mellinda Baby; Lestari, Indah Ayu
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14598

Abstract

ABSTRACT This study aims to analyze the effect of implementing business ethics in preventing financial fraud in Indonesia. The method used is literature review, which includes identification, assessment, analysis, and summary of relevant literature. This study focuses on cases of illegal tin mining in Indonesia involving unscrupulous businessmen and officials of large mining companies. This illegal activity is facilitated through the issuance of fake documents to give the impression of legality. Revenues from these activities are disguised as Corporate Social Responsibility (CSR) fund allocations, although they are actually used to enrich certain individuals. The impacts of these activities are significant, including severe environmental damage and hundreds of trillions of rupiah in state losses. The results of this study emphasize the importance of implementing business ethics to prevent corruption and similar illegal practices. With strong business ethics, companies can protect natural resources, support environmental sustainability and ensure public trust in transparent economic activity. These results can be used as a reference to formulate strategic policies to prevent corrupt practices in various sectors. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh penerapan etika bisnis dalam mencegah fraud keuangan di Indonesia. Metode yang digunakan adalah literatur review, yang mencakup identifikasi, penilaian, analisis, dan rangkuman literatur relevan. Studi ini berfokus pada kasus penambangan timah ilegal di Indonesia yang melibatkan oknum pengusaha dan pejabat perusahaan tambang besar. Aktivitas ilegal ini difasilitasi melalui penerbitan dokumen palsu untuk memberikan kesan legalitas. Pendapatan dari aktivitas tersebut disamarkan sebagai alokasi dana Corporate Social Responsibility (CSR), meskipun sebenarnya digunakan untuk memperkaya individu tertentu. Dampak dari aktivitas ini sangat signifikan, mencakup kerusakan lingkungan yang parah serta kerugian negara hingga ratusan triliun rupiah. Hasil penelitian ini menegaskan pentingnya penerapan etika bisnis untuk mencegah korupsi dan praktik ilegal serupa. Dengan etika bisnis yang kuat, perusahaan dapat melindungi sumber daya alam, mendukung keberlanjutan lingkungan, dan memastikan kepercayaan publik terhadap aktivitas ekonomi yang transparan. Hasil ini dapat dijadikan referensi untuk merumuskan kebijakan strategis dalam mencegah praktik korupsi di berbagai sektor.
PENGARUH SOSIAL MEDIA MARKETING TERHADAP KEPUTUSAN PEMBELIAN DAN KEPERCAYAAN MEREK SEBAGAI VARIABEL MEDIASI STUDI KASUS CENGHAR KOPI Setiawan, Iwan; Susilawati, Erna
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14619

Abstract

This study aims to determine the influence of Social Media Marketing on purchasing decisions through brand trust as a mediating variable on Cenghar Kopi Cimahi customers. The problem in this study is how Social Media Marketing influences Customer Purchasing Decisions through Brand Trust both directly and indirectly.This study was conducted with a quantitative approach with descriptive and verification research methods. Primary data collection was carried out by distributing questionnaires to a sample of 100 Cenghar Kopi Cimahi customers. The analysis method used in this study is the Structural Equation Modeling Partial Least Square (SEM-PLS) analysis method.The results of the study show that the Social Media Marketing variable has a significant influence on Brand Trust, while the Social Media Marketing variable has a path that does not have a significant influence on Purchasing Decisions in which means moderate, and Social Media Marketing has a significant influence on Purchasing Decisions mediated by Brand Trust. The recommendation in this study is that companies must be able to improve strategies that stimulate positive consumer Trust and focus on Social Media Marketing elements that can provide added value to brand trust and indirectly strengthen Purchasing Decisions. ABSTRAK
Pengaruh Manajemen Pengetahuan terhadap Kinerja Bisnis melalui Kinerja Inovasi pada Distribution Outlet di Kota Bandung Hariri, Hasan; Iffan, Muhammad
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14665

Abstract

Penelitian ini bertujuan untuk mengetahui besarnya pengaruh manajemen pengetahuan terhadap kinerja usaha melalui kinerja inovasi pada distribution outlet di Kota Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Teknik pengambilan sampel yang digunakan adalah sampling jenuh yang termasuk ke dalam non probability sampling. Data dalam penelitian ini dikumpulkan melalui kuesioner, wawancara, dan studi pustaka. Analisis SEM-PLS digunakan untuk menganalisis hubungan antar variabel dalam penelitian ini. Responden pada penelitian ini adalah pelaku usaha distribution outlet di Kawasan Citarum di Kota Bandung dengan jumlah 50 pelaku usaha. Hasil dari penelitian ini adalah manajemen pengetahuan memiliki pengaruh yang signifikan terhadap kinerja bisnis. Selain itu, manajemen pengetahuan juga memiliki pengaruh yang signifikan terhadap kinerja inovasi. Kemudian, kinerja inovasi memiliki pengaruh yang signifikan terhadap kinerja bisnis. Secara tidak langsung, manajemen pengetahuan memiliki pengaruh yang signifikan terhadap kinerja bisnis melalui kinerja inovasi pada distribution outlet di Kota Bandung.
Pengaruh Capital intensity dan Leverage terhadap Effective Tax Rate pada Perusahaan Manufaktur yang Terindeks LQ45 di Bursa Efek Indonesia Periode 2020-2023 Zahrah, Khairiatuz; Febriansyah, Angky
JEMBA Vol 4 No 2 (2024): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v4i2.14818

Abstract

There is a gap between the estimated tax revenue and the actual tax revenue received by the state. Various policies can be taken by companies to lower their effective tax rates. Capital intensity and leverage have the potential to lower the company's effective tax rate. This study aims to determine the effect of capital intensity and leverage partially on the effective tax rate. This study uses descriptive and verification methods with a quantitative approach. In this study, there is a population of 60 annual financial reports from 15 manufacturing companies indexed by LQ45 on the Indonesia Stock Exchange for the 2020-2023 period. The sample used in this study was 32 annual financial reports selected using the purposive sampling method. The data analysis method used is the multiple linear regression analysis method, classical assumption testing and hypothesis testing using Statistical Product Service Solutions (SPSS) software version 23. The results of the study show that capital intensity has a positive effect on the effective tax rate. While leverage does not have a significant effect on the effective tax rate.

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