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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 Rasio Keuangan Terhadap Kinerja Keuangan PT Waskita Beton Precast Tbk Periode 2017-2021 Arifah, Jihan
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.v3i1.669

Abstract

Financial performance in the company is needed because it is to find out the goals that have been achieved and evaluate the level of success of the company. Financial performance appraisal is a way to meet the needs of users of financial statements in achieving the targets that have been set which are used in making management decisions related to the effectiveness of the use of equity and the efficiency of company activities. This study analyzes the financial ratios on the financial performance of the company PT Waskiton Beton Precast Tbk for the 2017-2021 period and is analyzed by SPSS 25. The sample used in this study is data from the financial statements of the company PT Waskita Beton Precast Tbk published in the last 5 years from 2017 to 2021 with 50 data. This study uses a regression model equation analysis tool. The results showed that (1) the solvency ratio, activity ratio, profitability ratio to financial performance partially had a positive and significant impact. (2) the liquidity ratio to financial performance partially does not have a significant impact, because financial performance is not always influenced by the good or the negative value of liquidity. Although the company's ability to pay its short-term debt increases, it does not mean that investors will respond well.
PENGARUH KUALITAS AUDIT (UKURAN KAP), PROFITABILITAS, DAN UKURAN PERUSAHAAN (SIZE) TERHADAP OPINI AUDIT GOING CONCERN (OAGC) PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA TAHUN 2019-2021 Raja Salomo Sianturi; Jhon Rinendy
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.v3i1.713

Abstract

The primary objective of this research is to explore the relationship between audit quality, profitability, firm size, and the issuance of going-concern audit opinions. To achieve this goal, a sample of 13 technology firms listed on the Indonesian Stock Exchange between 2019 to 2021 was collected using purposive sampling. The collected data was then analyzed using the logistic regression analysis method with the help of the SPSS application. The study found that neither audit quality nor profitability has a significant effect on the issuance of going-concern audit opinions. However, the research indicates that firm size plays a crucial role in determining the likelihood of receiving a going-concern audit opinion. In other words, larger companies are more likely to receive such opinions than smaller firms.
PENGARUH BUDAYA ORGANISASI, SISTEM PENGENDALIAN INTERNAL DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Jenny Maulany Indrasari; Ismunawan
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.v3i1.732

Abstract

The purpose of this study is to test the influence of Organizational Culture, Internal Control Systems, and Information Technology on the Quality of Financial Statements. The study population was all employees of PT Solo Murni and a sample was taken, namely 42 employees in the financial division of PT Solo Murni.The data obtained was primary data obtained from the distribution of questionnaires with a total of 24 questions. Each question is measured by five likert scales. The data analysis technique in this study uses multiple linear regression analysis techniques. The results showed that the variables of Organizational Culture, Internal Control System, and Information Technology partially had a positive and significant effect on the Quality of Financial Statements. Simultaneously, Organizational Culture Variables, Internal Control Systems, and Information Technology have a significant effect on the Quality of Financial Statements. Keyword : Organizational Culture, Internal Control Systems, Information Technology , Quality of Financial Statements
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA STAF PENGAJAR SDITA EL MA’MUR BOGOR Zahrah Fajriya; M. Azis Firdaus; Rachmatullaily Tinakartika Rinda
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.v3i1.742

Abstract

A conducive work environment is able to create a spirit of performance and encourage discipline in work. Every person in an organization always wants a conducive, safe and comfortable work environment. Work discipline can run well if it is supported by good environmental conditions. With the creation of discipline at work, it will certainly encourage productivity and enthusiasm at work. This study focuses on the effect of the work environment and work discipline on the performance of the teaching staf of SDITA eL Ma'mur Bogor. This type of research is quantitative. The population in this study was the teaching staff of SDITA eL Ma'Mur Bogor, amounting to 64 people. The data collection technique used a questionnaire which was distributed to 64 people using a saturated sample. The research method uses path analysis by examining the direct and indirect effects of the independent variable (exogenous variable) on the dependent variable (endogenous variable). The results showed that the work environment and work discipline together had an effect of 66.8% on performance with a significance probability of 0.000. The work environment has an influence on work discipline by 41% with a significance probability of 0.000. The work discipline variable is capable of being a mediating variable or an intermediate variable that links the indirect effect of the work environment on performance with a t-value of 2.289, which is greater than the t-table value
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA PT DANAMAS MANDIRI INVESTA Rezky Muhammad Islam; Syahrum Agung; M. Azis Firdaus
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.v3i1.744

Abstract

This study aims to determine the effect of job compensation and job satisfaction on the work productivity of PT. Danamas Mandiri Investa. This type of research is quantitative. The population of this research is the employees of PT. Danamas Mandiri Investa. The analysis used is a quantitative technique using a saturated sampling technique with a population of 30 respondents. The instrument of this research is a questionnaire. The results of the research instrument test using multiple regression analysis test, t test, and f test. The results of the analysis show that job compensation and job satisfaction have a significant effect on work productivity with the results of multiple regression analysis of Y = 4,527 + 0,284 X1 + 0,641 X2. The results of the work compensation t test showed that tcount > t table 2,183 > 1,703 meaning Ho1 was rejected, and Ha1 was accepted, the job satisfaction t test was 5,453 > 1,703 meaning Ho2 was rejected and Ha2 was accepted, and the f test results were 38,300 > 3,34 meaning Ho3 is rejected and Ha3 is accepted. Based on the results of these data, it can be concluded that work compensation and job satisfaction have an effect on work productivity in PT. Danamas Mandiri Investa.”
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. DANAMAS MANDIRI INVESTA Syahril Maulana; M. Azis Firdaus; Syahrum Agung
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.v3i1.747

Abstract

This study aims to determine the effect of work environment and work discipline on employee performance at PT. Danamas Mandiri Investa. This type of research is quantitative. The population of this study were employees of PT. Danamas Mandiri Investa. The analysis used is a quantitative technique using a saturated sampling technique with a total population of 30 respondents. The instrument of this research is a questionnaire. The results of the research instrument test using multiple regression analysis test, t test, and f test. The results of the analysis show that the work environment and work discipline have a significant effect on employee performance with the results of multiple regression analysis of Y = 6.427 + 0.509 X1 + 0.331 X2. The results of the t-test of the work environment obtained the results of t-count 4.315 > t-table 2.051, meaning that Ho1 was rejected, and Ha1 was accepted, the t-test of work discipline obtained the results of t-count 2.286 > t-table 2.051, meaning Ho2 was rejected and Ha2 was accepted, and the results of the F-test were 12.859 > F Table 3.34 means that Ho3 is rejected and Ha3 is accepted. Based on the results of these data, it can be concluded that the work environment and work discipline affect the performance of employees at PT. Danamas Mandiri Investa.
PENGARUH MOTIVASI KERJA DAN KERJASAMA TIM TERHADAP KINERJA PEGAWAI BALAI BESAR PENELITIAN VETERINER KOTA BOGOR Hafid Rachmat Febriansyah; M. Azis Firdaus; Rachmatullaily Tinakartika Rinda
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.v3i1.751

Abstract

The thesis entitled “The Influence of Work Motivation and Teamwork on Employee Performance of the Bogor City Veterinary Research Center was written by Hafid Rachmat Febriansyah, NPM 181104010600, Under the guidance of: Dr.M.Aziz Firdaus, S.E.,M.M and Hj. Rachamatullaily, S.E., M.M Bogor City Veterinary Research Center (BB Litvet) is a technical implementation unit within the scope of a research agency under the coordination of the Center for Research and Development of Animal Husbandry (Puslitbangnak). The Bogor City Veterinary Research Center is established based on the regulation of the Minister of Agriculture number 34/permentan/OT.140/2013 concerning the organization and working procedures of the Veterinary Research Center with echelon II/b level and has the main task of carrying out veterinary research tasks. The choice of work motivation and teamwork at the Center for Veterinary Research as research subjects to determine the existence of work motivation and teamwork within the company, because work motivation has an effect as the most vital driving force in achieving performance. This study aims to determine the effect of work motivation on employee performance at the Bogor City Veterinary Research Center, to determine the effect of Teamwork on Employee Performance at the Bogor City Veterinary Research Center. The tests used in this study include Validity Test, Reality Test, Linearity Test, Homogeneity Test, Normality Test and t Test and f Test. Based on a discussion of the results of a study titled ``Effect of work motivation and teamwork on employee performance'' at the Bogor City Veterinary Research Center, we found that work motivation (X1) and teamwork (X2) It was concluded that it affects performance.
Pengaruh Standar Operasional Prosedur dan Pengawasan Terhadap Kinerja Karyawan PT BPRS Amanah Ummah Farhan Majkuri
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.v3i1.768

Abstract

Employee performance is certainly mani factors that suppot its success. An employee is said to be successful or failed if there are standards that measure his work and evaluation as a supervisory system set by the company. The purpose of the study was to determine the effect of standar operating procedures and supervision on the performance of employees of PT BPRS Amanah Ummah. Quantitative research method with explanatory approach, data collection by questionnaire as many as 30 respondents. The results of the study indicate that standar operating prosedures have a very high influence on employee performance. While the variable of supervision on employee performance has a high influence. Furthermore, the variables of standard operating prosedures and supervision together have an influence on the performance of employee of PT BPRS Amanah Ummah.
ANALISIS TINGKAT KESEHATAN BANK SYARIAH DENGAN MENGGUNAKAN METODE RISK-BASED BANK RATING (Studi Kasus BCA Syariah Tahun 2017-2021) Zuraidah; Khairul Wahid
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.v3i1.774

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank syariah pada BCA Syariah dengan menggunakan metode Risk-based Bank Rating sesuai dengan POJK No. 8/POJK.03/2014 Tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah. Bank diwajibkan untuk melakukan penilaian sendiri (self assessment) tingkat kesehatan bank menggunakan pendekatan risiko (Risk-based Bank Rating), dengan cakupan penilaian meliputi: Risk Profile (Profil Risiko), Good Corporate Governance (GCG), Earnings (Rentabilitas) dan Capital (Permodalan). Penelitian ini menggunakan metode pendekatan kualitatif. Data yang diteliti merupakan data bersumber pada data sekunder laporan keuangan dan laporan pelaksanaan GCG pada BCA Syariah tahun 2017-2021. Teknik dan instrumen pengumpulan data menggunakan studi kepustakaan dan studi dokumentasi. Analisi data yang digunakan untuk mengetahui tingkat kesehatan bank dalam penelitian ini adalah analisis deskriptif dengan metode Risk-based Bank Rating. Hasil penelitian menunjukkan tingkat kesehatan bank pada BCA Syariah dalam kurun waktu tahun 2017 hingga 2021 berada pada Peringkat Komposit 2 (PK-2) dalam kategori “Sehat”. Hal ini mencerminkan kondisi bank yang secara umum dalam kondisi sehat sehingga dinilai telah mampu menghadapi pengaruh negatif yang signifikan dan perubahan kondisi bisnis dan faktor eksternal lainnya.
PERANAN PENGALOKASIAN KEUANGAN DAERAH TERHADAP KESEJAHTERAAN MASYARAKAT DI KOTA SURABAYA : PERANAN PENGALOKASIAN KEUANGAN DAERAH TERHADAP KESEJAHTERAAN MASYARAKAT DI KOTA SURABAYA Nisa, Saffana
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.v3i1.809

Abstract

Secara umum kemajuan suatu daerah dapat terwujud apabila adanya sinergi antara pemerintah dan masyarakat. Dimana pemerintah memiliki peran sebagai pembuat kebijakan, strategi dan program-program sedangkan masyarakat berperan sebagai subyek yang turut serta mendukung, melaksanakan kebijakan dan program yang disusun oleh pemerintah daerah serta mematuhi aturan perundangundangan yang berlaku. Kemajuan dan pembangunan suatu daerah bertujuan untuk menciptakan masyarakat yang sejahtera. Salah satu indikator yang menyebabkan suatu daerah dapat dikatakan berhasil melaksanakan otonomi daerah dengan baik adalah ketika pemerintah daerah memiliki kemampuan dalam keuangan. Dimana suatu daerah harus memiliki kemampuan dalam menggali atau mendapatkan sumber-sumber keuangan daerah yang ada. Selain itu pemerintah daerah juga harus memiliki kemampuan dalam pengalokasian seperti pengelolaan dan penggunaan keuangan daerah untuk kepentingan pembangunan daerah yang akan memiliki dampak pada kesejahteraan masyarakat. Kota Surabaya merupakan kota metropolitan yang menyimpan banyak potensin dan keunggulan di dibidang industri dan perdagangan. Secara tidak langsung banyak sekali penerimaan dana yang diterima oleh pemerintah dari mulai dari Pendapatan Asli Daerah, Pajak, Pajak Bumi dan Bangunan (PBB) dan penerimaan lainnya. Pendapatan daerah yang besar tidak dapat menjadi tolak ukur laju kemajuan pembangunan suatu daerah apabila pemerintah daerah tidak memiliki kemampuan dalam pengalokasian dana daerah yang baik dan tepat sasaran. Penyusunan jurnal ini bertujuan untuk mengetahui aliran sumber penerimaan dana daerah di Kota Surabaya dan pengalokasian dari dana daerah yang diterima. Kemudian dampak yang diterima masyarakat yang dilihat dari tingkat kesejahteraan masyarakat di Kota Surabaya.

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