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Contact Name
Randika Fandiyanto
Contact Email
jebgGROWTH17@gmail.com
Phone
+6285746814826
Journal Mail Official
jebgGROWTH17@gmail.com
Editorial Address
Kampus Universitas Abdurachman Saleh Situbondo JL. PB SUdirman No. 07 Situbondo
Location
Kab. situbondo,
Jawa timur
INDONESIA
Jurnal Ekonomi dan Bisnis GROWTH (JEBG)
ISSN : -     EISSN : 27151719     DOI : https://doi.org/10.36841/growth-journal.v19i2
Core Subject : Economy,
Jurnal Ekonomi dan Binsin Growth (JEBG) Fakultas Ekonomi Universitas Abdurachman Saleh Situbondo adalah jurnal yang ditujukan sebagai jembatan antara ilmu dan praktek manajemen. JBEG mempublikasikan artikel baik berupa telaah pustaka maupun hasil penelitian empiris. JEBG menerima naskah dari berbagai bidang atau disiplin ilmu, seperti Akuntansi, Keuangan, Manajemen Strategi, Pemasaran dan disiplin ekonomi lainnya.
Articles 21 Documents
Search results for , issue "Vol 23 No 1 (2025): MEI" : 21 Documents clear
DAMPAK LIKUIDITAS, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Hilmiyah, Siti; Dimyati, Muhaimin; Widaninggar, Nanda
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v22i2.6156

Abstract

Going Concern Audit Opinion is a statement given by the auditor to the company, where the company is able to maintain its business viability in the long term. This research aims to see or analyze the influence of Liquidity, Company Size and Auditor Reputation on the acceptance of Going Concern Audit Opinions simultaneously or partially. The population in this study obtained as many as 26 companies. Sampling using purposive sampling method and then the results obtained as many as 4 companies that have been determined according to the criteria. The analysis technique used is the logistic regression method. The results of the study indicate that there is no effect of Liquidity, Company Size and Auditor Reputation on the acceptance of Going Concern Audit Opinions simultaneously or partially.
PENGARUH HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KOPI BLESSING SIDIKALANG Padang, Redi Sihar; Saputra, Hendra
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6198

Abstract

This study examines the effect of price and promotion on purchasing decisions of Blessing Sidikalang coffee. The study was conducted in Sidikalang District, Dairi Regency, with a population of 2,390 buyers. The sampling technique used probability sampling, and the sample size was determined using the Slovin formula to obtain 100 respondents. Data collection was carried out through a questionnaire measured using a Likert scale, and the data were analyzed using multiple linear regression and hypothesis testing, including the t-test, F-test, and coefficient of determination (R²). Before analysis, the data were tested using validity, reliability, and classical assumption tests. Data processing was carried out using the SPSS for Windows version 30.0 program. The results of the partial hypothesis test showed that price and promotion had a positive and significant effect on purchasing decisions of Blessing Sidikalang coffee. In addition, the results of the study also showed that price and promotion simultaneously had a positive and significant effect on purchasing decisions. The coefficient of determination (R²) value of 0.800 indicates that 80.0% of the variation in purchasing decisions is explained by price and promotion, while the remaining 20.0% is influenced by other variables outside this study.
STRATEGI MANAJEMEN SDM DALAM MENCEGAH PENIPUAN PEREKRUTAN: ANALISIS KASUS GDPS Harmen, Hilma; Azzahra Siregar, Nabila Kesya; Rahman, Rahman; Alfarisi, Mhd Rasyid; Br Tarigan, Ayu Primsa; Br Sebayang, Dira Febrina; Atikah, Dhiya; Pulungan, Raamadhan
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6205

Abstract

Fraud in employee recruitment is a challenge for companies like GDPS. The research aims to analyze GDPS's strategy in managing fraud risk through HR management. Using a qualitative approach and data obtained through a literature review, this research assesses the policies, procedures and technology implemented by the company. Findings show that verification technology, strict selection, and education are effective in reducing fraud. GDPS also utilizes AI and blockchain to verify candidate identities, as well as a multi-layered selection process to ensure the authenticity of applicants. This research offers new insights into the application of technology to prevent fraud in recruitment.
A Analysis of Price to Book Value Determinants: The Role of ROE, DER, and Firm Size in the BEI Miscellaneous Industry Sector (2020-2024) W, Dwi Perwitasari; Sibarani, Elisabeth Fransiska; Arifin, Salahuddin Rijal
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6491

Abstract

This study reveals that return on equity (ROE) significantly increases price to book value (PBV), while debt to equity ratio (DER) and firm size do not show a significant effect. A comprehensive analysis proves that these three factors together influence company valuation, with profitability emerging as the main determining factor. These findings reinforce the importance of financial performance in market valuation, while capital structure and operational scale show a more limited impact. Keywords: return on equity, debt to equity rasio, firm size, price to book value
ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENGELUARAN KAS PADA PT DAPUR SEHATI FOOD Nanggala, Ardhya Yudistira Adi; Ihsan, Ahmat Muniril; Nurholifah, Siti; Putra, Dony Anugerah; Ramadhani, Alif Farhan; Rafliansyah, Mohammad Nanda; Septiana, Nur Laila
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6649

Abstract

This study was conducted to determine the flow of the accounting information system in the cash disbursement cycle at PT Dapur Sehati Food. The main focus of the study is to describe the cash disbursement process that occurs in the company and identify the units involved in the cycle. This study uses a qualitative approach with a descriptive method, where data is collected through observation and documentation of the cash disbursement procedure in the company. The results of the study indicate that the cash disbursement cycle at PT Dapur Sehati Food consists of several stages, starting from purchase requests, receipt of goods, making payment documents, to the process of recording transactions in the accounting system. Each stage is carried out by sections that have their own roles, such as the warehouse section, finance section, and accounting section. This study provides a comprehensive overview of how the accounting information system plays a role in recording and managing the cash disbursement process in the company.
ANALISIS MANAJEMEN RISIKO DALAM PENGELOLAAN PIUTANG SEBAGAI UPAYA UNTUK MEMINIMALISIR JUMLAH TUNGGAKAN PADA PT PLN (PERSERO) ULP TANDES Rochmawati, Reni; Sinorowenti, Adelia Ayu; Milad, Mohammad Khusnu
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6338

Abstract

Accounts receivable arrears are one of the problems that can disrupt the company's cash flow and financial performance, including at PT PLN (Persero) ULP Tandes. This study aims to analyze the application of risk management in managing receivables as an effort to minimize the amount of arrears of receivables at PT PLN (Persero) ULP Tandes. The method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. This research uses the COSO framework which consists of five main components, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The results show that the majority of arrears come from household customers who have low payment awareness. PLN implements a receivables management strategy through sending invoices, WhatsApp Blast, MCB disconnection, and installation demolition. In addition, the use of ITO and EIS information systems supports the effectiveness of monitoring and controlling receivables. The implementation of COSO-based risk management is proven to be able to help companies minimize the risk of arrears and maintain the stability of operational cash flow.
Competitive Advantage Memediasi Pengaruh Penggunaan Digital Marketing Dan E-Commerce Terhadap Business Sustainability Pedagang Eceran Tradisional Irawan, Bambang; Fadah, Isti; Diana, Fahriza
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6513

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan digital marketing dan e-commerce terhadap business sustainability melalui competitive advantage bagi pedagang eceran tradisional di Kecamtan Tanggul pada masa pandemi. Populasi penelitian dalam penelitian ini adalah pedagang eceran tradisional di Kecamatan Tanggul. Metode sampling yang digunakan dalam penelitian ini adalah non- probability sampling dengan teknik yang digunakan adalah purposive sampling. Metode pengumpulan data dilakukan dengan menyebarkan kuesioner pada pedagang eceran tradisional di Kecamatan Tanggul yang berjumlah 75 pelaku usaha. Penelitian ini menggunakan analisis jalur dengan pengelolaan data menggunakan software SPSS 26. Hasil uji t diperoleh signifikan H1 sebesar 0,001, H2 sebesar 0,001, H3 sebesar 0,000, H4 sebesar 0,000, dan H5 sebesar 0,001 hasil tersebut lebih kecil dari signifikan yang ditetapkan yaitu 0,05 sehingga hipotesis diterima. Hasil uji sobel menunjukan t hitung diporoleh H6 sebesar 3,05 dan H7 sebesar 3,51 hasil tersebut lebih besar dari t table yaitu 0,05. Berdasarkan hasil penelitian tersebut dapat disimpulkan bahwa variabel digital marketing, e-commerce berpengaruh positif terhadap business sustainability melalui competitive advantage.
PENGARUH LEADERSHIP, REWARD DAN PUNISHMENT TERHADAP KINERJA PEGAWAI DI PT. POS INDONESIA KABUPATEN SITUBONDO Minullah, Minullah; Ediyanto, Ediyanto; Erniyanto, Moh. Viky
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6400

Abstract

This study aims (1) to determine the effect of leadership, reward and punishment partially effect on employee performance (2) to determine the effect of leadership, reward and punishment simultaneously influence on employee performance (3) to find out Among leadership. reward and the most dominant punishment influences employee performance. The method used is quantitative. The results of the research are multiple linear regression equation Y = 3,957E-16 + 0,328 X1 + 0,139 X2 + 0,641 X3 + e. partially significant positive effect on leadership with a t-value greater than t table (7,269) > (2,032) or sig α 0,000 < 0.05, reward indicates a t-count greater than t table (2,439) > (2,032) or sig α 0.020 < 0.05, punishment shows that the value of t is greater than table (2,383) > (2,032) or sig α 0,023 < 0.05. Simultaneously leadership, reward and punishment have an effect on employee performance with a calculated F value of 44,309 values greater than the F table of 2.88 or an F count of 44,309 > F table of 2.88. The variable that has the most dominant influence in this study is the leadership with a value of 7,269. R2 value of the leadership, reward and punishment variables of 79,6% and the remaining 20,4% is influenced by other factors not included in the study
PERKEMBANGAN E-COMMERCE INDONESIA DALAM MENDORONG KEMAJUAN INDUSTRI KECIL MENENGAH (IKM) DI INDONESIA Fandiyanto, Randika; Irawan, Bambang
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6512

Abstract

This study aims to analyze the development of electronic-based transactions or e-commerce in Indonesia from time to time. This research method is a qualitative descriptive study with an exploratory research approach. The development of e-commerce in Indonesia continues to experience significant development, this is driven by many factors such as the increasing number of Indonesian internet users, increasing digital literacy of the community, support for digital payments through fintech, encouragement of easy and fast delivery services, government regulations that provide easy access and full support and digital business trends in the future. The government has also provided regulations that have a significant impact on the development of digital transactions in Indonesia. The Benefits of E-Commerce for MSMEs include Expanding Market Reach, Increasing Sales, Ease of Marketing and Promotion, Operational Cost Efficiency, Ease of Business Management and Easier Transaction Recording
ANALISIS AKUNTABILITAS GOOD PUBLIC GOVERNANCE PENGELOLAAN DANA DESA (DESA HITU KECAMATAN LEIHITU KABUPATEN MALUKU TENGAH) Tjio, Sari Tamayani; Takimpo, Asria
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6364

Abstract

Abstract. This study aims to analyze and evaluate the loneliness of village officials in implementing the principles of Good Public Governance in managing village funds. This study was conducted in Hitu Village, Leihitu District, Central Maluku Regency, at the beginning of the village funds being disbursed, the management had not improved because it was constrained by the readiness of human resources (HR) from the Regional Government and the Village Government. The research method used in this study was qualitative research based on observation and in-depth interviews. The results of the study showed that not all principles of good public governance in managing village fund finances could be implemented by village officials properly. Village officials know and understand the operational standards and code of ethics in managing village funds. Although there are still problems with the coordination and synergy that are built. In managing village funds from the planning stage, implementation to evaluation and monitoring, it is always carried out properly by the Central Maluku Regency government. Regulatory support, assistance teams, experts, assistants and operators are provided by the Regional Government to support village officials in managing Village Funds. Keywords: Good Public Governance, Village Funds Abstrak. Penelitian ini bertujaun untuk penganalisis dan mengevaluasi kesepian aparatur desa dalam pengimplementasikan prinsip-prinsip Good public governance dalam pengelolaan dana desa. Penelitian ini dilakukan di desa Hitu kecamatan Leihitu Kabupaten Maluku Tengah, pada awal dana desa dikucurkan, memang pengelolaannya masih belum membaik karena terkendala kesiapan sumber daya manusi (SDM) dari pemerintah Daerah dan pemerintah Desa tersebut. Metode riset yang digunakan dalam penelitian ini adalah riset kualitatif berbasis pengamatan dan wawancara secara mendalam. Hasil penelitian menunjukan bahwa tidak semua prinsip-prinsip good public governance dalam pengelolan keuangan dana desa dapat diimplementasikan oleh aparatur Desa dengan baik. Aparatur desa mengetahui dan memahami standar operasional dan kode etik dalam pengelolaan dana desa. Walaupun masih ditemukan adanya masalah pada koordinasi dan sinergi yang dibangun. Dalam pengelolaan dana desa mulai dari tahapan perencanaan, pelaksanaan hingga evaluasi dan monitoring, selalu dilakukan dengan baik oleh pemerintah Kabupaten Maluku Tengah. Dukungan Regulasi, tim asistensi, tenaga ahli, tenaga pendamping dan operator diberikan oleh pemerintah Daerah untuk mendukung aparatur Desa dalam pengelolaan Dana Desa. Kata Kunci : Good Public Governance, Dana Desa

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