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INDONESIA
Jurnal Ekonomika Dan Bisnis
Published by CV. Information Technology Training Center - Indonesia
ISSN : -     EISSN : 28078438     DOI : https://doi.org/10.47233/jebs
Core Subject : Economy,
Economics, Econometrics & Finance
JEBS : Jurnal Ekonomika Dan Bisnis Merupakan Jurnal Penelitian dan Kajian Ilmiah yang diterbitkan CV.ITTC - INDONESIA dan dikelola langsung oleh Webinar.Gratis dan Even. Penyunting menerima kiriman naskah hasil kajian dan penelitian untuk bidang ekonomi ,bisnis, manajemen, akuntansi, auditing, perpajakan, kewirausahaan, serta ilmu yang berkaitan dengan perbankan konvensional maupun syariah. Jurnal ini diterbitkan sebanyak 2 kali dalam setahun, yaitu januari dan juli diterbitkan secara daring.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2024): Januari - Februari" : 10 Documents clear
Financial Technology Dan Literasi Keuangan Terhadap Generasi Z Novianta, Erine; Andani, Ade; ., Fahriadi; Pane, Sanusi Ghazali
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1423

Abstract

The development of digitalization has changed consumer behavior among the younger generation, including in the economic sector with the presence of fintech. Access to economic activities provided is very effective, easy and fast. The aim of this research is to determine the influence of Fintech and financial literacy, especially on generation Z. The research method uses literature review studies in journals that are relevant to the discussion. The research results show that the development of fintech has a significant influence on generation Z's understanding of literacy. The use of fintech applications is widely used by the younger generation because it provides convenience and comfort in accessing various types of services and available facilities. Financial literacy plays an important role in making financial planning wiser and more productive to manage cash flow, savings, and credit ownership.
Penerapan (Re)kontruksi Akuntansi Keuangan Bagi Hasil Sistem Mato Pada RMP Terang Bulan Sartika, Dewi; Mulyani, Fitrah; Ilyas, Andre
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1434

Abstract

This research aims to apply (re)construction of the Mato System Profit Sharing Financial Accounting (AKBHSM) at Padang Restaurant (RMP) Terang Bulan and to determine the obstacles faced in implementing (re)construction of AKBHSM at RMP Terang Bulan. In this research the author will apply the research results of Hanif (2017) which produces a new concept in the form of AKBHSM Reconstruction which is the result of the synergy of the binary opposition of "Eastern" accounting (AKBHSM) and "Western" accounting. The data collection methods that the author used in this research were participant observation, interviews, and documentation. In implementing AKBHSM reconstruction, the "depreciation expense" account is an adjustment to production assets that are charged as production costs (part of Work In Process). The fixed assets owned are one of the production assets, so adjustments are needed so that they can be charged as production costs. The implementation of AKBHSM reconstruction at RMP Terang Bulan for retained profit sharing does not use a percentage but is set aside every day in the amount of IDR 100,000.-. By no longer having "renewal fund allocation debt" the investor capital invested will not decrease so that the capital can reflect the investor's ownership and rights in the truest sense through a "mato system-based business legal entity". In modern accounting, net profit/loss will appear in the financial position report, but in the AKBHSM reconstruction concept what appears is "retained profit sharing". This is because after the profit and loss report is prepared, the profit sharing system results in a net profit ready to be shared. The financial reports prepared refer to SAK EMKM with the AKBHSM reconstruction concept approach developed by Hanif (2017), while the reports prepared are mato system profit sharing reports, financial position reports and notes to financial reports.
Analisis strategi pemasaran untuk meningkatkan daya saing UMKM ladu arai pinang ikhlas di gasan gadang ., Arivetullatif; ., Sulastri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1447

Abstract

The Marketing strategies is one of way to win a sustainable competitive advantageboth for companies that produces goods or services. The Marketing startegies can use as a basic in order to preparing of the companies planning. One of the problems that still often occurs today is UMKM competition which is getting tougher because UMKM are an indicator of the success of a nation’s development. This is indicated by the many findings of problems that occur in UMKM at this time. In the case, the government’s role is expected to create UMKM that have quality and creativity to be able to compate with other UMKM. This study aims to: (1) Increase sales of ladu arai pinang nut in Gasan Gadang: (2) To find out how to improve the competitiveness of UMKM in Ladu Arai Pinang in Gasan Gadang. This study uses qualitative research, data collection techniques are carried out through observation, interviews and documentation. Consists of primary data and secondary data. The results of the study show that the results of this study indicate that UMKM in the Gasan Gadang area, Padang Pariaman Regency, still have many internal or external problems. The problem that often occurs is the lack of costs for business capital and the distribution of goods that are not appropriate are not in accordance with the target. Many UMKM actors are walking in the place in developing their business because they lack innovation, such as innovation in taste and packiaging, umkm actors must be literate with technology. This Is one of the keys to the success of business. Before starting a bisiness, one must have a clear vision and mission so that a business can be directed according to the target to be achieved. The role of the government is also very important because UMKM are one of the indicators of the success of a nation.
Peran Penggunaan Digital Marketing Bagi Karyawan Di PT Pupuk Sriwidjaja Palembang Oktarina, Hani; Sartika, Dewi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1479

Abstract

Promotion is one of the methods that must be carried out by PT Pusri in product marketing activities. With promotions, PT Pusri can convey information regarding quality, price, brand and other information. Promotions can also be carried out to persuade, invite and convince consumers to want to buy the products offered. This research aims to determine the role of digital marketing for PT Pupuk Sriwidjaja employees. This research uses a qualitative descriptive method using interview techniques with PT Pupuk Sriwidjaja employees as the selected respondents. The results of this research show that digital marketing has become very important in the current technological era because of the shift in interest from conventional to digital. Even though PT Pupuk Sriwidjaja Palembang still uses conventional sales through kiosks and distributors, the influence of digital marketing is significant, especially in promotions.
Customer Loyalty Segmentation With Rfm Model At "ABC" Mart Azwar, Meiriza; Azwar, Tasrika; Heikal, Jerry
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1490

Abstract

In an effort to determine groups of customers who have the potential to be loyal, it is necessary to carry out a careful examination based on the characteristics of each customer in transactions. Having similar characteristics to create a customer grouping is also needed in the customer segmentation concept. This is necessary because it is to know customer behavior so that it can help in implementing the right sales strategy to increase profits for the company. The aim of this research is to identify customer groups using the RFM model. Based on the results of the RFM interpretation analysis carried out, 3 clusters were formed with the levels of loyal customers, less loyal customers and disloyal customers. It can be concluded that this research can group customer loyalty levels using the RFM model.
Analysis Of The Influence Of Employee Discipline On Employee Performance At Mandiangin Koto Selayan District Bukittinggi City Using Grounded Theory Azwar, Meiriza; Heikal , Jerry
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1491

Abstract

This study investigates how the application of discipline can improve employee performance in Mandiangin Koto Selayan District, Bukittinggi City. This research is a type of research that uses qualitative techniques with a grounded theory approach. The author conducted direct interviews with 5 employees in five different fields in Mandiangin Koto Selayan District. Then SWOT analysis, observation, and direct interviews with key, main, and supporting informants were also used in this study. This study shows that employee discipline in Mandiangin Koto Selayan District, Bukittinggi City is influenced by several factors, namely motivation, imitating the behavior of other undisciplined employees, lack of a sense of kinship, employee awareness of discipline, leadership supervision, office environment, reword, work development, employee debt, disciplinary rules, sanctions. From this study it was found that the lack of supervision from superiors who received the highest score of 7 (seven) indicated that the discipline of an employee to improve performance was greatly influenced by supervision from superiors so that they became undisciplined and underperformed because there was no supervision from superiors who became the dominant factor determining discipline. employees from the results of this study.
Impelementasi Sak Emkm Dalam Penyusunan Laporan Keuangan Menggunakan Accurate Accounting Pada UMKM Hakuna Matata Pratiwi, Nabila; Rahmi, Fitria; Dahar , Reni
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1510

Abstract

The number of small, micro and medium enterprises (MSMEs) in Indonesia has increased significantly, but only a few MSMEs have implemented an accounting system in their financial records. Hakuna Matata MSMEs still carry out accounting records manually through recording expenses and receipts so that the owner does not know the exact amount of inventory and profit or loss earned. Manual recording can cause recording errors and the risk of losing data. The method used by the author in this research is descriptive qualitative with the type of case study. The data obtained is processed and then implemented into accurate software. From this research it can be concluded that the application of accurate software in Hakuna Matata MSMEs will ensure the preparation of financial reports more quickly and accurately, MSMEs can also find out the company's profit or loss. Computerized sales and purchase transactions also make it easy to find out inventory stock. The application of financial statements in accordance with SAK EMKM presents financial statements consisting of three components, namely the Statement of financial position, Income Statement and notes to financial statements prepared based on financial reports from accurate software.
Pengaruh Agresivitas Pajak, Leverage, dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Fernanda, Heru; Yanti, Nino Sri Purnama
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1513

Abstract

This study aims to examine Tax Aggressiveness, Leverage and Profitabilitas on Earnings Management. The dependent variable in this study is Earnings Management. While the independent variables are Tax Aggressiveness, Leverage and Profitabilitas. The population in this study are Manufacturing Companies on the Indonesia Stock Exchange in 2020-2022. The sampling method used was purposive sampling method so that 12 samples were obtained. The total number of data processed in this study was 232 data. The type of data used is secondary data. The data analysis method used in this research is multiple regression. The results of this study indicate that Tax Aggressiveness Test results from the Tax Aggressiveness obtained a t-count value of 1,519< t-table 2,69389 with a significant value of 0.139 where the significance value is > 0.05 and Leverage test results obtained a t-count value of -0,257 < t- table 2,69389 with a significant value of 0.798 where the significant value is > 0.05 so it has no significant effect on Earnings Management. While Profitabilitas test results obtained t value of -1,666 < t-table 2,69389 with a significant value of 0.105 where the significant value <0.05. so that it has no significant effect on Earnings Management
Pengaruh Net Profit Margin, Debt To Equity Ratio, Return On Equity Dan Dividend Payout Ratio Terhadap Harga Saham Marlina, Rini
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1516

Abstract

This study aims to examine and analyze the effect of Net Profit Margin, Debt to Equity Ratio, Return On Equity and Dividend Payout Ratio on stock prices. So the research design used is causal research. The population of this research is all companies in the Infrastructure, Utilities and Transportation Sector Services Listed on the Indonesia Stock Exchange for the 2018-2020 period as many as 71 companies. The sample was taken by non-probability method with purposive sampling technique and obtained a sample of 12 companies that meet the criteria. The research data was taken from the financial statements and annual reports of each sample company, which was obtained from the official website of the Indonesia Stock Exchange, namely https://www.idx.co.id. The data was processed using SPSS with multiple linear regression method. Based on the tests that have been carried out, the results obtained that partially Net Profit margin and Dividend Payout Ratio have a positive effect on stock prices, while Debt to Equity Ratio and Return On Equity have no effect on stock prices.
Pengaruh Content Richness, Perceived Value Dan Social Influence Terhadap Minat Berlangganan (Survey pada Pengguna Aplikasi Vidio di Kota Padang) ., Suziana; ., Agriqisthi; Akbar, Lucky Ali
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1523

Abstract

Penelitian ini membahas tentang pengaruh content richness, perceived value, dan social influence sebagai variabel independen terhadap variabel dependen minat berlangganan pada pengguna Vidio di Kota Padang. Penelitian ini menggunakan metode kuantitatif dengan menggunakan sumber data primer. Sampel penelitian berjumlah sebanyak 140 orang. Data diperoleh melalui kuesioner dengan menggunakan skala likert yang dibagikan kepada responden secara online. Pengolahan data dilakukan dengan menggunakan perangkat lunak IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa content richness berpengaruh secara positif dan signifikan terhadap minat berlangganan, perceived value berpengaruh positif dan signifikan terhadap minat berlangganan, serta social influence berpengaruh positif dan signifikan terhadap minat berlangganan.

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