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Jurnal Ekonomi Bisnis dan Akuntansi
Published by Politeknik Pratama Purwokerto
ISSN : 28278364     EISSN : 28278372     DOI : https://doi.org/10.55606/jebaku.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 162 Documents
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PENGARUH INSENTIF MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN MASA KERJA SEBAGAI VARIABEL MODERASI DI KANTOR REDAKSI HARIAN PAGI LAMONGAN Aldi Alriansyah; Sawabi; Arian Yusuf Wicaksono; Viky Indarto; Dewi Reni N; Siti Musarofah
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2459

Abstract

The purpose of the study was to determine the effect of incentives and motivation on employee performance with length of service as a moderation variable at the editorial head of the morning daily Suara Umum Lamongan. This study used a quantitative descriptive research method approach involving 50 respondents with techniques used in purposive sampling sampling. The instrument used is a questionnaire. The results showed the effect of incentives on employee performance with an incentive variable calculation value of 2.406, greater than the table of 2.01290 and a sig value of 0.020 smaller than 0.05. And there is an influence of motivation on employee performance with a calculated value of work motivation variables of 2.432 greater than ttable 2.01290 and a sig value of 0.019 smaller than 0.05. However, the calculated value of the working period moderation variable of 0.050 is smaller than the table of 2.01290 and the sig value of 0.745 is greater than 0.05 and it is concluded that the working period variable does not moderate incentives for employee performance, and the calculated value of the working period variable of 0.081 is smaller than the table of 2.01290 and the sig value of 0.450 is greater than 0.05 and it is concluded that the working period variable does not moderate motivation for employee performance.
PENGARUH PENGETAHUAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Aliviany, Delira; Kristianti Maharani, Novera
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2550

Abstract

Tax compliance is an obedient and obedient attitude carried out by taxpayers in carrying out tax obligations. Therefore compliance has always been an important factor in increasing tax revenues as the country's main source of national development. This study aims to analyze the effect of taxpayer knowledge, quality of tax authorities and tax sanctions on individual taxpayer compliance in DKI Jakarta Province. This study uses primary data obtained from respondents' answers to the statements given in the form of a questionnaire. The population of this study is individual taxpayers who have a NPWP and are registered at the KPP DKI Jakarta Administrative City Region. Sampling in this study used a convenience sampling technique which then obtained 100 respondents. The data analysis used in this research is validity and reliability test, descriptive statistical analysis, classic assumption test, and multiple linear regression analysis. Based on the results of the analysis with the help of SPSS software, it shows that taxpayer knowledge has a significant effect on taxpayer compliance, while the quality of tax authorities and tax sanctions do not have a significant effect on taxpayer compliance.
Pengaruh Volume Perdagangan, Nilai Tukar Rupiah, BI Rate, Inflasi Terhadap Harga Saham Perusahaan Farmasi yang Terdaftar di BEI Selama Covid-19 Melina Budi Wijayanti; Rosita
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2565

Abstract

This study aims to determine the effect of stock trading volume, exchange rates, BI rates and inflasi on stock prices in pharmacy companies listed on the BEI during the pandemic. The object studied in this study are 9 pharmacy companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The population in this study is the pharmacy of companies listed on the Indonesia Stock Exchange for the period 2020-2022. The research sample was selected using purposive sampling. This study uses secondary data obtained through the website of the Indonesia Stock Exchange and Bank Indonesia. The data analysis technique in this research is panel data regression analysis. The results showed that the variables of exchange rate, BI Rate had no effect on stock prices, while the inflation and stock trading volume variables had an effect on stock prices.
PENGARUH ETOS KERJA DAN PEMBERIAN INSENTIF TERHADAP PENINGKATAN PRESTASI KERJA KARYAWAN PADA DIVISI PRODUKSI PT YONGJIN JAVA SUKA GARMENT Eka Sutisna; Fais Kaldun; Intan Puspita Rini; M. Gelar Faisal
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2597

Abstract

The purpose of this research was to determine the effect of work ethic and incentives on improving employee performance. This study uses quantitative methods. The sample in this study were line 1 employees at the production division of PT Yongjin Javasuka Garment, totaling 40 people. Data collection technique in this study is a questionnaire. Data analysis technique in this study using multiple linear regression data analysis. Based on the result of the study obtained the reslut of multiple linear regression test Ŷ = 15,079 + 0,212X1 + 0,461X2. Simultaneously work ethics and provision of incentives have a positive and significant effect on improving employee performance in the production division of PT Yongjin Javasuka Garment with a significant value of 0,000 less than 0,05. And a calculated Fcount value of 15,037 > Ftable = 3.25 . The results of this study are that work ethic has not significant effect on improving employee performnace with a significant value of 0,062 where the value is > 0,05 or with an observation scale the tcount value is 1,927 > ttable 1,687. Giving incentives has a positive and significant effect on improving employee performance with a significant value of 0,004 where the value is < 0,05 or with an observation scale tcount 3,086 > ttable 1,687.
ANALISIS KEEFEKTIFAN PROGRAM PEMERINTAH KABUPATEN SIDOARJO PEMBANGUNAN FLYOVER KRIAN GUNA MENANGGULANGI KEMACETAN Difa Arya Rahmansyah
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2708

Abstract

Kemacetan menjadi persoalan transportasi yang belum terselesaikan di Indonesia. Pembangunan flyover merupakan solusi dari Pemerintah Kabupaten Sidoarjo untuk mengatasi kemacetan khususnya di kecamatan Krian, sekaligus melakukan penataan kawasan di sekitar flyover krian tersebut. Untuk menentukan besaran analisis biaya-manfaat memiliki dua perspektif, yaitu perspektif individu dan prespektif oleh pemerintah beserta masyarakat individu maupun pengusaha pada programnya, Sementara itu, dari sudut pandang pemerintah atau masyarakat, atau yang lebih baik disebut analisis sosial, biaya dan manfaat yang diperhitungkan adalah yang dapat dirasakan langsung oleh masyarakat. Metode penelitian menggunakan kualitatif deskriptif. Deskripsi kualitatif adalah penelitian yang menghasilkan data deskriptif berupa lisan atau tulisan orang kemudian menganalisis perilaku yang diamati. Peneliti menggunakan data sekunder seperti artikel dan laporan yang berkaitan dengan analisis kinerja program Pemerintah kabupaten Sidoarjo dalam pembangunan Flyover Krian. Peneliti mengambil suatu topik permasalahan terkait tentang pada pembangunan Flyover Krian. Peneliti juga dengan adanya pembangunan Flyover Krian apakah efektif permasalahan sebidang perlintasan kereta api bisa mengatasi permasalahan kemacetan dan meningkatkan perekonomian di sekitarnya. Pembangunan Flyover Krian merupakan rencana program pembangunan prioritas pemerintah kabupaten Sidoarjo. Dengan keputusan Bupati tahun 2022, bahwa pemerintah kabupaen sidoarjo melakukan program pembangunan infrastruktur. Polemik kemacetan terjadi di kota – kota besar, juga termasuk di Kabupaten Sidoarjo merupakan penyanggah Kota Surabaya. Untuk melakukan persoalan yang terjadi setiap tahunnya terhadap kritik, keluhan, serta kepuasan dari masyarakat maka kemacetan perlu dilakukan sebuah gagasan untuk memecahkan akar dari masalah tersebut, antara lain dengan perluas jalan, bangun jalan baru, membangun jalan tol, membuat underpass, membangun flyover, membuat transportasi public, dsb.
INTEGRASI NIK MENJADI NPWP DENGAN SISTEM SINGLE IDENTITY NUMBER (SIN) GUNA MENINGKATKAN KEPATUHAN PAJAK Amalia Ayuningtyas; Imahda Khoiri Furqon
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2725

Abstract

Upaya peningkatan pajak sendiri juga banyak menghadapi kendala, dimana tingkat kepatuhan perpajakan masih rendah sehingga wajib pajak berusaha untuk membayar pajak lebih sedikit dari yang seharusnya dan masih banyak wajib pajak yang tidak menyatakan dan membayar pajak. Oleh karena itu, pemerintah memberlakukan peraturan Integrasi NIK menjadi NPWP dengan sistem Single Identity Number (SIN) guna meningkatkan kepatuhan wajib pajak yang telah diatur dalam peraturan menteri keuangan Nomor 112/PMK.03/2022 tentang Nomor Pokok Pajak Bagi Wajib Pajak orang pribadi, wajib pajak badan, dan wajib pajak instansi pemerintah. Penelitian ini menggunakan metode kualitatif, dengan menggunakan studi literatur. Didalam penelitian ini juga menggunakan data sekunder, yaitu data yang diambil dari website Kementerian Keuangan tentang penerimaan pajak bulan januari hingga agustus dari tahun 2019 hingga 2022. Kebijakan satu data integrasi NIK menjadi NPWP, dinamakan sistem Single Identity Number (SIN). Dengan adanya kebijakan ini, para wajib pajak tidak perlu memiliki berbagai nomor identitas yang berbeda untuk keperluan berbeda sehingga memudahkan bagi wajib pajak sehingga nantinya bisa dapat meningkatkan kepatuhan wajib pajak.
Pengaruh Sistem Informasi Akuntansi, Gaya Kepemimpinan, Dan Komitmen Organisasi Terhadap Kinerja Karyawan PT. Bank Rakyat Indonesia Cabang Denpasar I Gusti Agung Ayu Pramita Indraswari; I.G.A.N Alit Sumantri
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2791

Abstract

This research aims to examine the influence of accounting information systems, leadership style and organizational commitment on the performance of PT. Bank Rakyat Indonesia Denpasar. The theory used in this research is Stewardship Theory. The population in this study were all employees at PT. Bank Rakyat Indonesia Denpasar. Where the sample that meets the research criteria is 70 respondents with a sample determination technique using purposive sampling. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The research results show that the accounting information system, leadership style and organizational commitment have a positive effect on the performance of PT. Bank Rakyat Indonesia Denpasar.
Pengaruh Leverage, Profitabilitas, Struktur Kepemilikan Saham Dan Kompleksitas Perusahaan Terhadap Audit Delay Novi Eliza; Rachmat Arif
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2850

Abstract

The study aims to determine the Effect of Leverage, Profitability, Stock Ownership Structure, and Complexity of Company on Audit Delay. The sample selection technique in this study used the purposive sampling method and obtained 26 food and beverage companies listed on the Indonesia Stock Exchange for the period 2018 – 2021. The data analysis used in this study was multiple linear regression analysis using SPSS version 19 software. The results of the study can be concluded that the leverage and profitability of the auditor have a negative and significant effect on audit delay, while stock ownership structure and complexity of company have no effect on audit delay.
Pengaruh Harga Dan Lokasi Terhadap Keputusan Pembelian Pada Sultan Coffee Bangun Rara’; Isak Pasulu; Dwibin Kannapadang
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2854

Abstract

The research method used in this study is quantitative research with a sample of 70 Sultan Coffee consumers. The data analysis technique used in this study is a multiple linear regression test using SPSS version 25.0 The results of this study show that partially price variables have a significant effect on purchasing decisions, location variables have a significant effect on purchasing decisions. Price and location variables simultaneously influence the purchase decision at Sultan Coffee
Analisis Sistem Dan Prosedur Pemberian Kredit Di Koperasi Simpan Pinjam Balo’ta Cabang Rinding Allo Anugerah Bu’tu Rongrean; Dwibin Kannapadang; Ade Lisa Matasik
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : 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.v3i3.2855

Abstract

This research is a qualitative research. This research discusses the analysis of the process and procedures for granting credit at the Balo'ta Savings and Loans Cooperative, Rinding Allo Branch. The purpose of this research is to determine the system and procedures for providing credit at the Balo'ta Savings and Loans Cooperative. The data collection procedures used were observation, interviews and documentation. The data analysis techniques used are data collection, data reduction, data presentation and conclusions. The result of this research is that the credit granting system at the Balo'ta Savings and Loans Cooperative, Rinding Allo Branch, minimizes financing problems using 5C, namely character, capacity, capital, collateral and condition of economy. However, there is still something lacking in the aspect of assessing customer character. The marketing team still does not follow the existing SOPs so there are quite a few errors in character assessment by customers. And the procedure for granting credit at the Balo'ta Savings and Loans Cooperative Rinding Allo Branch uses eight (8) methods, namely credit application, credit evaluation, credit negotiation, decision making, credit disbursement process, document archiving, collateral storage, and installment payment process. After a credit evaluation is carried out, it can be considered to be continued or rejected. The approval for taking credit will be signed by the head of the Rinding Allo branch at the Balo'ta Savings and Loans Cooperative.

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