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Danang
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+6285726173515
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danang@stekom.ac.id
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Jawa tengah
INDONESIA
Jurnal Ekonomi Bisnis dan Akuntansi
ISSN : 28278364     EISSN : 28278372     DOI : https://doi.org/10.55606/jebaku.v2i1
Core Subject : Economy,
Jurnal Ekonomi Bisnis dan Akuntansi berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi Bisnis dan Akuntansi. pengaturan dan lintas tingkat. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang studi dan pendidikan ilmu komunikasi yang terus berkembang dan berkembang. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember.
Articles 162 Documents
ANALISIS AKUNTANSI KANTOR PUSAT DAN KANTOR CABANG PADA UD. SINAR TERANG Rifka Lusiana Sinurat; Aulia Suci Rahmadani; Ida Rosinta; Ratih Kusumastuti
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1884

Abstract

Sinar Terang have operating for 5 years and the embracement have operating for 3 years. The main of this research is analysis accountancy in central and the embracement us UD. Pasifik Elektrik. This research be located on Jalan. Harapan Raya, Pekanbaru and on Jalan Pasir Putih, Kampar. This research need the central finance report in 2015 and the embracement finance report in 2015 plus journals which be recorded by company. Making joint financial statements, it is necessary need to record internal transactions and elimination journals between the central office and the embracement office. The recording of internal transactions consists of merchandise receiving journals from central office, and cash deposit journals fromembracement offices. Elimination journals consists of adjusting entries for SKHBC, earnings collection correction journal, central office elimination journal and the embracement office, and the embracement office elimination journal. The result of this research is the combined income statement which is Rp20.025.002 and the reports of combined financial position is Rp1.664.074.675.
Pengaruh Kompetensi dan Disiplin Kerja Terhadapa Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok pattimahu, Sakila faradila
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1920

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi dan Disiplin Kerja Terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok, Variabel yang diteliti dalam penelitian ini yaitu Kompetensi dan Disiplin Kerja. Populasi dalam penelitian ini adalah Dinas Tenaga Kerja Kota Depok dengan Teknik pengambilan sampel yang digunaka dengan metode sensus sampling atau sampel jenuh, dimana keseluruhan populasi dijadikan sampel dan merupakan pegawai pada Dinas Tenaga Kerja Kota Depok. Kuesioner merupakan Teknik pengumpulan data yang dilakukan dengan cara memberi seperangakat pernyataan atau pertanyaan tertulis kepada responden. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisi regresi linier berganda pada taraf signifikan 5% dengan bantuan software SPSS versi 25. Hasil kesimpulan dari penelitian ini menunjukan bahwa secara parsial Pengaruh Kompetensi terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok berdasarkan pengujian hasil uji t menunjukan bahwa Kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai, sedangkan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas Tenaga Kerja Kota Depok berdasarkan hasil uji t menunjukan bahwa disiplin kerja berpengaruh positif namun tidak signifikan terhadap Kinerja Pegawai. Kata Kunci:  Pengaruh Kompetensi, Disiplin Kerja dan Kinerja Pegawai                             ABSTRAK   This study aims to determine the effect of Competence and Work Discipline on Employee Performance at the Depok City Manpower Office. The variables studied in this study are Competency and Work Discipline. The population in this study was the Depok City Manpower Office with the sampling technique used by the census sampling method or saturated sample, where the entire population was sampled and were employees at the Depok City Manpower Office. The questionnaire is a data collection technique that is carried out by giving a set of written statements or questions to the respondents. Testing the hypothesis in this study used multiple linear regression analysis techniques at a significant level of 5% with the help of SPSS version 25 software. The results of this study show that partially the effect of competence on employee performance at the Depok City Manpower Office based on the t-test results shows that competence has a positive and significant effect on employee performance, while Work Discipline on Employee Performance at the Depok City Manpower Office based on the results t test shows that work discipline has a positive but not significant effect on employee performance. Keywords: The Influence of Competence, Work Discipline and Employee Performance
INTEGRASI KONSEP DAN APLIKASI DALAM MENENTUKAN PERILAKU KONSUMSI DALAM KEGIATAN EKONOMI MUSLIM Dewi Fatmala Putri; Syakur, Ahmad
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1935

Abstract

In Muslim economic activities, consumption behavior should be aligned with the principles of Islamic economics, which include justice, balance, and blessings. Excessive and unnecessary consumption should be avoided as it can harm oneself and others. Islam teaches its followers not to harm themselves in this world and the hereafter by engaging in excessive behavior to fulfill their needs and worldly pursuits. This research adopts a qualitative approach by conducting a literature review and content analysis to identify key concepts in Islamic economics relevant to Muslim consumption behavior in economic activities. A good integration between the concepts and applications of Islamic economics in the context of consumer behavior can shape ethical, responsible, and sustainable consumption behavior. These concepts guide the choice of halal products and promote a balance between the needs and desires of individual Muslims. Furthermore, the implementation of these concepts in daily consumption practices can help Muslim individuals avoid excessive consumption, minimize wastefulness, and enhance social benefits in economic activities.
KAJIAN HADITS TENTANG PERJANJIAN DALAM MEWUJUDKAN PERDAMAIAN PADA PEMBIAYAAN IJARAH MULTIJASA DI LEMBAGA KEUANGAN MIKRO SYARIAH: (Studi Pada KSSU Harum Daha Kediri) Sari, Widya Ratna; Putri, Dewi Fatmala; Nabbila, Faricha Lita
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1937

Abstract

In writing this aims to examine the hadith regarding the agreement in realizing peace on Multijasa Ijarah Financing at KSSU Harum Dhaha Kediri. By using a qualitative approach with thematic and interpretive data analysis to gain a comprehensive understanding. The results of the writing show that the Agreement on multiservice ijarah financing at KSSU Harum Dhaha Kediri has an important role in creating peace and justice. With clear, transparent, and fair agreements, the parties involved can carry out their business activities safely and smoothlyIn addition, the agreement refers to the hadith of the Prophet as a source of law governing peace in transactions. The agreement also functions as a risk control instrument and provides a dispute resolution mechanism. Thus, multiservice ijarah financing at KSSU Harum Dhaha Kediri can contribute positively to economic growth based on Sharia values.
PRESPEKTIF AYAT AL-QUR’AN DALAM ETIKA BISNIS ISLAM KONTEMPORER Nabbila, Faricha Lita; Syakur, Ahmad
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1940

Abstract

Business with everything that happens in people's lives every day in general. The large number of businesses and the variety of business motives and orientations as well as the increasing complexity of business problems, sometimes makes business people fixated on trying anything to achieve their goals, especially if the goal is only to seek profit and profit. So that negative actions often occur, which eventually become habits in business behavior. If so, it is not uncommon for business actors to be identified with dirty deeds, because there are behaviors such as lying, betrayal, breaking promises, deceiving and defrauding others. This article describes business in an Islamic approach which includes Islamic business concepts, Islamic business principles and normative foundations of Islamic business by using a review of literature studies by examining interpretations of the Qur'an regarding the relationship between verses and existing ethical rules. Islamic business must be based on Islamic ethics which originate from the Al-Qur'an and the Sunnah of the Prophet Muhammad SAW. Generally, business ethics is a normative discipline, whereby certain ethical standards are formulated and then applied. It makes specific judgments about what is right or wrong, that is to say, makes claims about what to do or what not to do.
PEMBELIAN IMPULSIF PELANGGAN PADA E-COMMERCE : PERAN PENGALAMAN PELANGGAN DALAM PERSONALISASI IKLAN Isna Ayu Safitri Kusuma Dewi; Cahyaningrum, Fibia Sentauri; Arista, Maria; Setyono, Vicky Indarto
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.1991

Abstract

One of the advantages of using social commerce, especially Instagram, is the appearance of paid advertisements that suit consumer preferences, which is called personalization. Previous studies on the effectiveness of personalized advertising still show mixed results, both positive and negative. Based on the limitations of previous research, the focus of this research is to examine and analyze the effect of advertising personalization on advertising value which then influences impulse buying in social commerce and flow experience as moderation. This study used a survey method using 157 active Instagram users. The findings on the results of this study indicate that personalized advertising has a positive effect on advertising value and encourages impulse purchases. Then the flow experience was found to strengthen the value of advertising on impulse purchases. So the results of the study show that when users are fully engaged, happy, and excited when using social media, then receiving personalized advertisements that match their preferences will encourage impulse purchases.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM PRODUSEN SUSU SAPI DI BOYOLALI Lilis Mulyaningrum; Astuning Saharsini
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.2031

Abstract

This research was conducted to determine the effect of using information technology, capital and length of business on the income of MSMEs producing cow's milk in Boyolali. This study applies primary data sources by distributing questionnaires and using quantitative methods. The sample for this research was taken using a purposive sampling method with a total of 35 respondents from cow's milk producers in Boyolali. This research analysis tool uses multiple regression analysis. The results of the study show that the use of information technology and capital has a significant effect on MSME income, while the length of business has no significant effect on MSME income.
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN AKUNTABILITAS DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (STUDI KASUS DI SMP NEGERI 4 KOTA MOJOKERTO) Dian Eriana Nur Hidayah; Slamet Riyadi
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 2 (2023): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i2.2038

Abstract

UPT SMP NEGERI 4 is one of the educational units with a junior high school level which is addressed at Kel. Kranggan, Kec. Kranggan, Mojokerto City, East Java. In carrying out its activities, UPT SMP NEGERI 4 is under the auspices of the Ministry of Education and Culture. This study aims to analyze the extent to which accountability information systems are implemented in the management of school operational assistance funds at SMP Negeri 4 Mojokerto City. The method used is a qualitative method with a descriptive approach. Data collection techniques used are interviews and observation. The data analysis techniques used are: 1) data collection, 2) data reduction, 3) data display, 4) inference and verification. The results showed that the school's accounting information system and division of tasks had not been effective. Accountability for the management of BOS funds is good enough. Although some RKAS budgets have not been allocated properly. However, the procedure for reporting BOS funds complies with the Technical Instructions
ANALISIS SWOT BUMDES DALAM PENENTUAN STRATEGI PEMASARAN Hasan Muzaki
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i2.2528

Abstract

Tujuan daripada penelitian ini adalah untuk mengetahui strategi yang tepat bagi pemasaran daripada produk Badan Usaha Milik Desa (Bumdes) di Wilayah Kecamatan Wanareja Kabupaten Cilacap. Metode penelitian merupakan prinsip dan prosedur yang digunakan untuk mendekati masalah dan mencari data penelitian. Sedangkan metodologi penelitian dapat diartikan sebagai suatu pendekatan umum untuk mengkaji topik penelitian. Terkait dengan metode penelitian, maka penulis menggunakan jenis metode (pendekatan) deskripsi-kualitatif untuk mengkaji dan menelaah permasalahan dalam penelitian ini Hasil penelitian ini dapat disampaikan bahwa dalam menentukan sebuah strategi pemasaran perlu dipertimbangkan berbagai faktor pendukung, makanya peneliti menggunakan analisis SWOT secara keseluruhan baru kemudian menarik sebuah kesimpulan tentang strategi pemasaran. Secara umum strategi pemasaran yang dibutuhkan oleh bumdes adalah mengoptimalkan peluang kerjasama dengan pemerintah setempat dalam memenuhi kebutuhan operasional pemerintah desa dalam melaksanakan kegiatan pelayanan kepada msyarakat dan melaksanakan kegiatan pembangunan. Selanjutnya adalah mengoptimalkan produk lokal untuk menjadi Brandname dari pada produk Bumdes sehingga tercipta sinergitas perekonomian antara bumdes dengan usaha setempat. Kesimpulan terahir adalah memaksimalkan kerjasama dengan jaringan bumdes baik skala lokal maupun nasional, karena jaringa ini telah difasilitasi oleh pemerintah..
ANALISIS EKONOMI SYARIAH TERHADAP PENGGUNAAN STRATEGI DALAM PENINGKATAN MINAT FILANTROPI MASYARAKAT (STUDI LAZISMU KOTA PAREPARE) Zulfahry Abuhasmy
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2022): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i1.767

Abstract

This study aims to determine the strategy of LAZISMU City of Parepare in managing Zakat, Infak and Alms, to find out the increase in community philanthropic interest in zakat, infaq and alms and to find out how Islamic economic analysis is done in LAZISMU City of Parepare in managing Zakat, Infak and Alms. The type of research used in this study is descriptive qualitative, namely digging up information in depth by conducting direct interviews to the field. While the instrument method approach is to use strategic management approach instruments, philanthropic theory and sharia management. The place of this research is LAZISMU Parepare City. The results of this study indicate that LAZISMU's strategy in managing zakat, infaq and alms consists of a planning strategy, promotion strategy, collection strategy, distribution strategy and evaluation strategy. The increase in philanthropic interest in the people of Parepare City from 2017 to 2019 has continuously increased the number of donors, whereas in 2020 it is different from the previous year, the situation with the covid-19 pandemic greatly affected the increase in philanthropic interest in the people of Parepare City resulting in a decrease in the number of donors due to the lockdown situation which reduces community activity. LAZISMU in managing zakat, infaq and alms is applied based on sharia management and contains strategies for sharia economic principles as taught by Rasulullah saw. which includes justice, trust and accountability, and communicative. In addition, the Prophet Muhammad taught the qualities of honesty (sidq) and intelligence (fathanah).