Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)
Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) or Journal of Economics, Business and Entrepreneurship is a national, open access, peer-reviewed academic journal, which is published by Faculty of Economics and Business, Universitas Tanjungpura. As a medium of communication for academics, practitioners and other related parties about their research results and new thoughts in the fields of economics, business, management, entrepreneurship and accounting, JEBIK publishes quarterly (April, August, and December). Therefore, JEBIK publishes high quality manuscripts, both in form of conceptual and empirical papers (priority). For research papers, JEBIK accepts wide ranging methodologies (quantitative, qualitative, and mixed methods).
Articles
230 Documents
<![CDATA[ENTERPRISE RESOURCE PLANNING AND REAL EARNINGS MANAGEMENT: A STUDY IN INDONESIA ]]>
<![CDATA[Rokhaniyah, Siti]]>;
<![CDATA[Simamora, Alex Johanes]]>;
<![CDATA[Sitoresmi, Mumpuni Wahyudiarti]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i1.59655
<![CDATA[This study examines the effect of Enterprise Resource Planning (ERP) on Real Earnings Management (REM). The sample used was 590 manufacturing firm-years listed on the Indonesia Stock Exchange for 2017-2021. REM is proxied by three abnormal activities: oversales, overproduction, and discretionary expense cutting. The result of the panel data regression analysis indicates that ERP implementation has a significant negative effect on REM. Further, the role of ERP system implementation in reducing REM is more prominent for overproduction, discretionary expenses activities, and suspect firms of beating revenue targets. ERP system is essential for reducing information asymmetry and constraining REM effectively. This study provides implications for firm management in making decisions about ERP investment and improving ERP performance, thereby reducing REM. This study strengthens and extends previous findings about ERP in REM by involving non-ERP implementers as a control group, using alternative ERP implementation periods to control for effectiveness, and also examines the firm's suspect and non-suspect of REM.JEL: M410, M400, M21.]]>
<![CDATA[HOW DO INTELLECTUAL CAPITAL DISCLOSURES MEDIATE FINANCIAL STRUCTURE AND COMPANY PERFORMANCE? EVIDENCE FROM INDONESIA AND SINGAPORE ]]>
<![CDATA[Yusphita, Dea Mitzi]]>;
<![CDATA[Ekawati, Erni]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i1.54767
<![CDATA[This study examines the effect of disclosure of intellectual capital in mediating the financial structure and performance of companies using path analysis method. This study also compares the effect of disclosing intellectual capital on companies listed on the Indonesian and Singapore stock exchanges from 2018 to 2020. A two-stage least squares statistical model is used to test the research hypothesis. The findings show that the financial structure in Indonesia and Singapore has a significant negative effect on financial performance. Meanwhile, financial structure has a significant negative effect on market performance only in Singapore, while Indonesia has no effect. Disclosure of intellectual capital which is used as a mediating variable on financial structure and performance has a significant positive effect in Singapore. Meanwhile, there is no significant effect on the relationship between financial structure and market performance after being mediated by disclosure of intellectual capital. This study can be used by managers as a starting point for designing more effective methods of using intellectual capital to gain competitive advantage through leverage.JEL: M41, O34.]]>
<![CDATA[HOW DOES DIGITAL FINANCIAL LITERACY RELATE TO THE FINANCIAL PERFORMANCE OF MSMES TOURISM FIRMS? THE MEDIATING ROLE OF FINANCIAL BEHAVIOR ]]>
<![CDATA[Awwaliyah, Intan Nurul]]>;
<![CDATA[Sumani, Sumani]]>;
<![CDATA[Singgih, Marmono]]>;
<![CDATA[Widodo, Roni]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i1.60356
<![CDATA[MSMEs play a significant role in the digital economy. This highlights the need for governments to focus on their development beyond financing and improving their digital literacy. This study investigates the impact of digital financial literacy on the financial performance of MSMEs at Pancer Puger Beach, Jember, with a specific focus on the role of financial behavior in promoting this relationship. This study used a mixed method with an exploratory sequential design combining qualitative data gathered from focus group discussions, in-depth interviews, and observations. Quantitative data were collected through questionnaires from 120 MSMEs respondents obtained via snowball sampling and analyzed using the partial least squares method. The results show that (1) Digital financial literacy affects financial performance, (2) Digital financial literacy affects financial behavior, and (3) Financial behavior affects the financial performance of MSMEs, while financial behavior serves as a mediator between financial literacy and financial performance. The findings suggest that tourism MSMEs can adapt and thrive in line with Indonesia's digital financialization.JEL: G41, L26, L83.]]>
<![CDATA[ROLE OF BOARD OF COMMISSIONERS CHARACTERISTICS AND AUDIT COMMITTEE CHARACTERISTICS ON EARNING MANAGEMENT PRACTICES WITH AUDITORS’ REPUTATION AS MODERATORS DURING COVID-19 PANDEMIC ]]>
<![CDATA[Dwi Nova Wijaya]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i1.58569
<![CDATA[The study aims to analyze the characteristics of the board of directors and audit committee of companies that are listed on the Indonesia stock exchange. It will also look into their earning management practices during the pandemic. The sample was obtained through a purposive sampling method. It was selected from the various observation periods of the Indonesia stock exchange's benchmark index, the Kompas-100. Data analysis was carried out using a combination of data panel and moderated regression techniques. The results of the study revealed that the size of the board of commissioners and the audit committee of companies significantly decreased the earning management practices of companies during the pandemic. On the other hand, the increase in the number of audit committee members also increased the earning management practices of companies. A reputable audit and an independent committee were instrumental in decreasing the activities of companies in their earnings management. This study is novel as it investigated the relationship between variables during the pandemic situation.JEL: G34.]]>
<![CDATA[THE MARKET VALUE OF NON-FAMILY FIRMS: A STUDY ON OWNERSHIP CONCENTRATION, FINANCIAL POLICY, AND PROFITABILITY ]]>
<![CDATA[Muchtar, Darmawati]]>;
<![CDATA[Alias, Norazlan]]>;
<![CDATA[Bensaadi, Iswadi]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i1.59559
<![CDATA[This study investigates the market valuation effect of ownership concentration, financial policy, and profitability in a sample of 109 non-family from 2012 to 2019. We used balance panel data to investigate the market values and possible effects of the variables identified using the General Method of Moment (GMM) estimator. The market value is dynamic, which means that last year's market value significantly affects the current market value. Even though the majority shareholder is not a family member, the ownership concentration still has a significant negative effect on the market value. The financial decision shows that leverage has a positive and significant effect. At the same time, investment and dividend policy seems to have a negative effect on market value, although the investment is insignificant. Lastly, profitability has positive and significant effects on market value. This study contributes to non-family firm literature and provides new empirical findings and policy implications for regulators to enhance the market value. JEL: G11, G30, G32.]]>
<![CDATA[IMPROVING EMPLOYEE JOB SATISFACTION: DO TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE MATTER? ]]>
<![CDATA[Aristana, I Nengah]]>;
<![CDATA[Arsawan, I Wayan Edi]]>;
<![CDATA[Wisnawa, I Made Bayu]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i1.58906
<![CDATA[This study aims to validate the determinants of employee job satisfaction in the hospitality industry. A quantitative approach with a questionnaire was used as a data collection tool that was distributed to 240 five-star hotel employees. The data were analyzed using SmartPLS 3.2.9. The findings prove that transformational leadership does not affect employee job satisfaction but positively influences organizational culture. Meanwhile, organizational culture fully mediates the relationship between transformational leadership and employee job satisfaction. This study has several limitations, namely, the bias of using self-assessment reports and the limited number of samples in the hotel industry in Bali. The practical implication is that leaders' success in building an organizational culture can be vital to increasing satisfaction. Thus, managers can better understand the relationship between variables and how the role of mediation is shown. In addition, it can provide more in-depth information as a reference for policy-making. Theoretically, this study contributes to the knowledge base in which the existing organizational culture significantly determines employee job satisfaction.JEL: A13, D23, D91.]]>
<![CDATA[LINKAGES BETWEEN BANK COMPETITION AND FINANCIAL STABILITY: A COMPARATIVE STUDY OF SHARIA VS CONVENTIONAL BANKING IN INDONESIA ]]>
<![CDATA[Wahyudi, Setyo Tri]]>;
<![CDATA[Badriyah, Nurul]]>;
<![CDATA[Nabella, Rihana Sofie]]>;
<![CDATA[Sari, Kartika]]>;
<![CDATA[Radeetha, Radeetha]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i1.59788
<![CDATA[Banking is one of the most important sectors supporting a country"™s economy. In Indonesia, the development of banking has undergone significant changes, as evidenced by the shift from the conventional system to the dual banking and Sharia systems. The large number of commercial banks and bank offices suggests high competition in Indonesia. Consequently, banks must reduce costs and streamline their operational activities to remain competitive. This study aims to analyze the relationship between bank competition and financial stability in Indonesia for both conventional and Islamic banks, using the generalized method of moments. The results show a positive relationship between the level of banking industry competition and banking stability, indicating that an increase in bank competition will result in greater stability. These findings suggest that Islamic banking has the potential to expand its market share by improving its soundness and retaining customer loyalty. In addition, banking authorities should reevaluate their performance and regulations.JEL: G21, G32, L10.]]>
<![CDATA[NAVIGATING THE INNOVATION LANDSCAPE: THE CRUCIAL ROLE OF TECHNOLOGY AND ENTREPRENEURIAL ORIENTATION ]]>
<![CDATA[Riza, Fahrul]]>;
<![CDATA[Luhur, Novia Agatha]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 2 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i2.61447
<![CDATA[This study examines the impact of technology orientation on entrepreneurial orientation and its consequent effect on the innovation performance of Indonesian startups. In this study, 156 local startups were examined using the structural equation model (SEM). The results demonstrate a significant and positive relationship between innovation performance and both entrepreneurial and technology orientation. Notably, the technology orientation has a positive effect on the entrepreneurial orientation, which partially mediates the indirect relationship between the technology orientation and innovation performance. This study's integrated framework concept to enhance the innovation performance of startups in emerging economies is unprecedented. The findings also urge businesses to adopt proactive, inventive, and risk-taking practices to keep up with the rapid pace of technological advancements. Certain limitations of this study must be acknowledged, including the subjective evaluation of constructs by senior management and the deliberate selection of the sample. To advance this topic further, it is suggested that future research include objective data gathered through assessments by various stakeholders and investigate case studies of designated businesses.JEL: L25, l26, O32.]]>
<![CDATA[INVESTIGATING DRIVERS OF DIGITAL BANKING ADOPTION OF GEN Z IN INDONESIA ]]>
<![CDATA[Supriyadi, Fortuna Tunggadewi]]>;
<![CDATA[Darwanto, Darwanto]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 2 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i2.67212
<![CDATA[Despite the fact that digital banks are the most recent financial service that provides online banking services without direct contact with customers, they have yet to transform the whole financial sector. This study was done in a quantitative manner utilizing primary data to investigate drivers of digital banking adoption by Gen Z using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) approach. There was a total of 232 respondents participating in this study. The data was analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The results show that social influence, facilitating conditions, hedonic motivations, perceived value, and habit positively influence the Gen Z"™s behavioral intention to use the digital banks; while performance expectancy and effort expectancy show the opposite influence. Further, the behavioral intention also positively influences the Gen Z"™s use behavior of digital banks. To promote digital bank customer commitment and satisfaction, digital banking service providers are suggested to increase the value of benefits outweighing the costs borne by users, as well as to improve service quality in terms of user friendliness.JEL: G40, O33.]]>
<![CDATA[THE INFLUENCE OF A HERITAGE CITY BRANDING ON THE CITY"™S BRAND IDENTITY AND BRAND IMAGE, AND TOURISTS"™ VISITING DECISION ]]>
<![CDATA[Fatmawati, Indah]]>;
<![CDATA[Maharani, Anindya]]>
<![CDATA[ Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 2 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, UNTAN ]]>
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DOI: 10.26418/jebik.v12i2.60169
<![CDATA[The growing emphasis on urban management has driven a trend toward city branding to enhance the city attractiveness. This study investigates the influence of city branding on the city"™s brand identity and brand image, and tourists"™ visiting decision. This study was done in a quantitative approach. The data was collected by distributing online questionnaire, targeting visitors of Yogyakarta city. A total of 216 respondents participated in this study, obtained using a purposive sampling method. The data was analyzed using Structural Equation Modeling (SEM) in AMOS 21.0. The results show that the city branding directly influences the brand identity and visiting decision, but does not directly influence the brand image. Furthermore, the brand identity has a positive, significant and direct influence on the brand image and visiting decision. The brand identity mediates the influence of city branding on the visiting decision. The brand identity also mediates the influence of city branding on the brand image. Lastly, the brand image mediates the influence of brand identity on the visiting decision.JEL: M30, M31, M39.]]>
