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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 STRES KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN UNIVERSITS AL – IRSYAD CILACAP Fajar Nur Wibowo; Nuni Wulansari; Rizqi Zulqornain; Muhammad Fahmi Z
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): 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.v2i3.833

Abstract

This study aims to analyze the effect of work stress and work environment on the performance of employees of the University of Al - Ersyad Cilacap. The object of this research is the University of Al - Ersyad Cilacap, while the subjects are employees of the University of Al - Ershad Cilacap. This research uses sampling with purposive sampling technique. The number of samples in this study were 169 respondents. Data were obtained through questionnaires which were distributed directly to employees of Al-Irsyad University, Cilacap. The data analysis technique uses SPSS version 22. Based on the results of the analysis performed, it shows that work stress affects employee performance and the work environment affects employee performance.
PENGGUNAAN SPRINGATE MODEL SEBAGAI PREDIKTOR KEBANGKRUTAN PERUSAHAAN DI BURSA EFEK INDONESIA Abadi, Muhammad Taufiq
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 3 (2021): 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.v1i3.836

Abstract

This study aims to determine and analyze the calculation of the Springate model in the property industry and predict which companies are in the category of potential bankruptcy. the variables used in this study are the Springate S-Score method, financial ratios and bankruptcy score results. The samples used were 6 property companies listed on the Indonesia Stock Exchange from the 2019-2021 period. This study uses the Springate S-Score analysis method which is practiced with liquidity, leverage, profitability and activity ratios. The results showed that the Springate model can be used as a predictor of corporate bankruptcy, the next result shows that bankruptcy analysis using the Springate method in the property industry shows the results that there are three companies that are declared healthy, namely PT Ciputra Surya in 2019, PT Indonesia Prima Property and PT Duta Pertiwi in 2021 with sequential S-Score values of 1.313, 0.935 and 0.867, the rest are declared as companies that have the potential for bankruptcy. The third result shows that the Working capital to total assets ratio, Net profit before interest and taxes to total assets, Net profit before interest and taxes to current liability and Sales to total assets ratio play a significant role in determining the results of the bankruptcy score in the property industry.
IMPLEMENTASI ZMIJEWSKI MODEL DALAM MENILAI KESULITAN KEUANGAN PERUSAHAAN SEKTOR PROPERTI DI BURSA EFEK INDONESIA Muhammad Taufiq Abadi
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 1 (2021): 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.v1i1.839

Abstract

This study aims to determine and analyze the calculation of the Zmijewski model in the property industry and predict which companies are in the category of potentially experiencing financial difficulties. The variables used in this study are the Zmijewski X-Score method, financial ratios and bankruptcy score results. The samples used are 6 property companies listed on the Indonesia Stock Exchange from the 2019-2021 period. This study uses the Zmijewski X-Score analysis method which is proxied by the ratio of liquidity, leverage, profitability. The results showed that the Zmijewski model can be used to assess the level of company health, the next result shows that bankruptcy analysis using the Zmijewski method in the property industry shows results, all property companies are declared as healthy companies and free from financial difficulties. The third result shows that the ratio of return on assets, debt ratio and current ratio plays a major role in determining the results of bankruptcy scores in the property industry. Keywords: Financial Distress, ROA, Debt Ratio, Zmijewski Model.
STRATEGI PEMBANGUNAN EKONOMI PERSPEKTIF ISLAM DAN RELEVANSINYA TERHADAP PEMBANGUNAN INDONESIA Mubarok, Muhammad Sultan
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 1 No. 3 (2021): 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.v1i3.849

Abstract

This study aims to explain (1) how the concept of economic development in Islamic perspective; (2) how the general principles of economic development in Islam; and (3) how the relevance of the development of Islamic perspective in Indonesian Development. The research methodology uses a qualitative approach with the type of library research, the data collected is then analyzed using inductive analysis. The results of the study found that the focus of Indonesia's development in the last 10 years, seen in the perspective of Islamic development has not been relevant, this is because the focus of the Indonesian government is still building infrastructure not on the aspect of human resources. Borrowing the term from K.H. Abdurrahman Wahid "give the hook, not the fish". This word means that Indonesia's future development must focus on providing the needs to increase the capacity and capability of competitive and independent human resources.
ANALISIS KETIMPANGAN PEMBANGUNAN REGIONAL DI DAERAH PROVINSI SUMATERA UTARA Khoirul Tamimi; Anwar Syarif; Riski Halomoan Siregar; Rifky Nanda Putra Lubis; Juliana Nasution
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.v2i3.852

Abstract

Sustainable economic development in the province of North Sumatra has provided economic and social improvements for the community. On the other hand, several economic constraints that arise between regions, both human resources and capital resources, have created inequality in achievement between districts/cities. This study aims to determine and analyze the effect of investment and balancing funds that enter the region, as well as the labor force and agglomeration in the area to reduce inequality between districts or cities in the province of North Sumatra. This empirical research method uses multiple linear regression analysis with a qualitative approach. The results of this study indicate that economic growth in the Sumatran region has varying levels of diversity, this is because each province has different potential in terms of both natural resources and human resources and the quality of the technology possessed by the province. Differences in the level of development will have an impact on differences in the level of welfare between regions, which in turn will cause regional disparities between regions to increase.
Faktor Faktor yang Mempengaruhi Motivasi Pajak Terhadap Kebijakan Transfer Pricing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hasibuan, Ahmad Basid; Rio Saputra; Jombrik TPR; Indiriani Agustina; Oryza Sativa Heningtyas; Radina Modjaningrat
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): 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.v2i3.857

Abstract

Transfer pricing is a tool used by companies to control the company's business activities. The purpose of this study was to analyze the factors influencing tax motivation on company policies in conducting transfer pricing. This study uses secondary data obtained from the company's annual audited financial statements, then analyzed using the Statistical Package for Social Sciences (SPSS) program. The results of this study indicate that tax motivational factors are: tax expense, tax planning, leverage and exchange rates that have different influences on the company's transfer pricing policy. Tax expense, tax planning and leverage have a positive influence on company policies in transfer pricing, while exchange rates have a negative influence on the company's policy of transfer pricing.
PENGARUH DISIPLIN DAN MOTIVASI TERHADAP SEMANGAT KERJA PEGAWAI PADA DINAS KOMUNIKASI DAN INFORMATIKA KOTA SIBOLGA Ayu Azhari Pasaribu Habeahan; Mhd. Shafwan Koto; Sriayu Aritha Panggabean
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): 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.v2i3.859

Abstract

This study aims to determine whether there is an influence of discipline and motivation on employee morale at the Communication and Informatics Office of Sibolga City. The type of research used in this research is a quantitative research method with a descriptive approach. The sample in this study were employees at the Communication and Informatics Office of the City of Sibolga, with a total of 56 respondents distributing questionnaires. Based on the analysis of the coefficient of determination obtained by 0.603 or 60.3%. This means that what occurs in the dependent variable variation is 60.3% morale determined by the independent variables of discipline and motivation simultaneously and the remaining 39.7% is determined by other factors not discussed in this study. From the results of the T-test in the study, it is known that the T-value for discipline is 3.556, and motivation is 3.418> T-table 2.00575, so the hypothesis states that discipline and motivation partially or individually influence employee morale in communication and informatics in the city of Sibolga is acceptable. Meanwhile, from the results of the F test, it is known that the calculated F value is 40,178 > F table 3.17 and a significance of 0.000 <0.05 so that the hypothesis stating that discipline and motivation have a joint or simultaneous significant effect on employee morale in communication and informatics in the city of Sibolga is acceptable.
PENGARUH KEPEMIMPINAN DEMOKRATIS DAN KOMUNIKASI TERHADAP KINERJA PADA KANTOR KESATUAN BANGSA DAN POLITIK KOTA SIBOLGA Cindi Cisilya Angeline Situmeang; Kaharuddin; Sriayu Aritha Panggabean
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): 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.v2i3.860

Abstract

This study aims to determine whether there is an influence of democratic leadership and communication on performance in national unity and politics in the city of Sibolga. The type of research used in this research is descriptive quantitative. The sample in this study were employees at the Office of National Unity and Politics in the City of Sibolga with a total of 32 respondents distributing questionnaires. Based on the results of the study, it showed that there was a positive relationship between democratic leadership and performance at the Office of National Unity and Politics in the City of Sibolga, which was 0.093, while communication with employee performance was 0.123 so that when interpreted on a value scale it could be categorized as sufficient and good. The regression equation obtained is Y = 39.446 + 0.037X1 + 0.161X2 which shows leadership and communication on performance. The t test shows that the proposed hypothesis is rejected, where t count is -0.111 <2.04227 which means that employee performance will decrease by the regression coefficient (0.100) if the democratic leadership variable is added to one unit and other variables are considered constant. While communication has a significant effect on employee performance where t count < t table, namely -0.111 <2.04227. While the coefficient of determination is known that free-control democratic leadership only plays a role of 0.100% of the performance at the Office of National Unity and Politics in Sibolga City and the rest is influenced by factors not examined.
ANALISIS PENGARUH PEMBIAYAAN MURABAHAH, MUSYARAKAH, DAN BIAYA TRANSAKSI TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH PERIODE 2018-2021 Fauzan Ibnu Maulana
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.v2i2.863

Abstract

Researchers conducting this research are aiming to analyze the influence of financing that dominates BPRS, namely Murabahah and Musyarakah, as well as transaction costs incurred on BPRS Profitability. Islamic Rural Banks are Islamic Banks which in their activities do not provide services in payment traffic. BPRS prioritizes providing financing to micro, small and medium enterprises. Broadly speaking, BPRS is a bank that adheres to sharia principles and does not provide services in payment activity traffic. This type of bank, such as a BPRS, is different from rural banks (BPR), which were first known to customers in Indonesia. This research is a quantitative research using secondary data. The data collection method used is the study of literature and documentation. The research data is taken from monthly Islamic banking statistical reports for 2018 - 2021 which can be accessed through the official websites of the Financial Services Authority and Bank Indonesia. This research method is using Descriptive Statistics, Classical Assumption Test (multicollinearity, heteroscedasticity, normality, and autocorrelation), Multiple Linear Regression Analysis, and Hypothesis Testing. With the help of IBM SPSS Statistics Version 22 software. The estimation results show that Murabahah, Musyarakah, and Transaction Cost financing have a significant effect on profitability (ROA), but NPF does not have a significant effect on profitability (ROA) of Bank Rakyat Syariah Financing Banks.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN KARYAWAN DALAM UPAYA MENDUKUNG EFEKTIFITAS PENGENDALIAN INTERNAL PERUSAHAAN (Studi Kasus PT Fajar Agung Desa Bengabing) friska, Friska Nanda Pratiwi; kamilah, Kamilah k
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): 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.v3i1.648

Abstract

An abstranct is a brief summary of a resea The payroll and wage accounting system is an important part because it can help companies in processing salary/wages payments, thereby preventing fraudulent actions. A good accounting system will affect the company's internal control. This study aims to analyze how the payroll accounting information system has been implemented by PT. Fajar Agung and how the payroll accounting information system supports internal control at PT. Fajar Agung. This study uses a qualitative approach with a descriptive method, which focuses on the payroll accounting information system at PT. Fajar Agung and the internal control system at PT.Fajar Agung. Data collection techniques in this study are using the observation method, documentation method and interview method.

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