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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 11 Documents
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Search results for , issue "Vol. 4 No. 2 (2024): Maret-Appril" : 11 Documents clear
Pengaruh Penggunaan Lensa Kontak Lunak Terhadap Kesehatan Mata Di Optik Padang Yusfita , Ermi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1520

Abstract

The research results showed that respondents did not fully know the correct and correct procedure for using soft contact lenses, this can be seen from 28 respondents (62.2%) knowing the correct procedure for using soft contact lenses and 17 respondents (37.8%) not knowing the procedure for using lenses correct soft contact lenses, 26 respondents (57.8%) understand the impact of using soft contact lenses and 19 respondents (42.2%) do not understand the impact of using soft contact lenses, 29 respondents (64.4%) know about how to overcome the impact of using soft contact lenses. not in accordance with standards and as many as 16 respondents (35.6%) did not know about how to overcome the impact of using soft contact lenses that do not comply with standards,
Dampak Kebijakan PP Nomor 55 Tahun 2022, Kesadaran Wajib Pajak, Dan Kepercayaan Kepada Pemerintah Tehadap Kepatuhan Wajib Pajak UMKM Kusufiyah, Yunita Valentina; Anggraini, Dina
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1531

Abstract

The government has made various efforts to increase MSME taxpayer compliance, this is because the high contribution of MSMEs to GDP (Gross Domestic Product) reaches 60.5 percent and can absorb 96.9 percent of the total national workforce (Hidranto, 2022) . One of the government's policies is to provide a reduction in tax rates for MSMEs by issuing Government Regulation No. 55 of 2022 concerning Adjustments to Income Tax Rules. This rule, especially in Chapter Taxpayer compliance does not come from external factors of the taxpayer but from the taxpayer's self, namely the taxpayer's awareness and trust in the government. This research aims to empirically test Government Regulation Policy No. 55 of 2022, Awareness and Trust in the government regarding taxpayer compliance. This research was conducted on individual MSME Taxpayers registered at KPP 1 and KPP 2 Padang.Using the Sovin formula provides a minimum sample size of 99.22 which is rounded up to 100 individual MSME taxpayers in Padang City. This research uses a data collection method by distributing questionnaires to respondents in the form of a list of questions prepared on paper and Google form. The results of this research prove that there is no influence of the policy of Order No. 55 of 2022 with a reduction in MSME income tax rates on MSME taxpayer compliance in Padang City, while the variables of awareness and trust in the government have an influence on MSME taxpayer compliance in Padang City.
Pengaruh Pemahaman Kode Etik Profesi Akuntan Terhadap Perilaku Etis Auditor (Studi Kasus Kantor Akuntan X Dan Y di Jakarta Selatan) Al Amin, Muhamad Hafidzudin; ., Rahmaita; Sumiarti, Elni; ., Novadilastri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1561

Abstract

The increasing number of cases of violations of the Accountant's Code of Ethics among the Accounting Profession is currently causing a crisis of trust in society. This research aims to determine the influence of understanding the professional code of ethics for accountants on the ethical behavior of auditors at KAP X and Y in South Jakarta. The research design uses quantitative research methods. Sampling techniques are generally carried out randomly, data collection uses primary data, namely distributing questionnaires or questionnaires that are quantitative or statistical in nature with the aim of testing predetermined hypotheses. In this research, the population is Auditors who work at Public Accounting Firms X and Y in South Jakarta using saturated sampling or census. The data analysis used in this research is analyzing quantitative data consisting of validity tests, reliability tests, classical assumption tests, simple regression and hypothesis tests with the help of the SPSS version 27 program. 9.273 with a significant value of 0.000, while ttable is 0.679, so tcount > ttable (9.273 > 0.679), then the code of ethics shows a number < 0.005 (0.000 < 0.005), Ha is accepted, meaning that partially the code of ethics has a significant effect on the auditor's ethical behavior.
Minat Dan Kesiapan Diri Suksesor Dalam Suksesi Kepemimpinan Di Perusahaan Radio Swasta Pramono, Cahyo; Nasution, Harmein; Trimurni Maas, Linda
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1570

Abstract

This research was conducted in several family companies based in North Sumatra due to the presence of numerous private radio companies that can only manage their businesses for one to two generations. In this study, the variables of interest and successor readiness were used in the process of leadership succession in the researched private radio companies. The research was carried out descriptively using descriptive analysis, which was conducted through in-depth interviews. The research findings show that the interest of successors significantly influences the readiness of successors to take over leadership in private radio companies. Many private radio companies have not yet begun the succession process due to the interests of prospective successors. In order to improve their preparedness, successors often engage in capacity-building through various means, whether methodical or not. This shows the situation of many private radio companies that can only survive for one to two generations.
Analisis Modal Sosial Dan Peningkatan Pendapatan Pada Program Simpan Pinjam Perempuan (SPP) PNPM-MPD Di Nagari Padang Laweh Kabupaten Agam Julianto, Dedi; Hirma, Dian; Khairiyah, Susan; Saraswati, Ulfa
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1576

Abstract

Masalah kemiskinan merupakan masalah yang sangat rumit di Indonesia dari dulu hingga saat ini. Untuk mengatasi masalah kemiskinan tersebut, pemerintah Indonesia pada tahun 2007 membuat suatu Program Nasional Pemberdayaan Masyarakat Mandiri (PNPM-Mpd). Melalui program inilah pemerintah membantu masyarakat yang keadaan perekonomiannya lemah, sehingga masyarakat tersebut bisa meningkatkan taraf kesejahteraan mereka. Salah satu program PNPM-MPd dalam mengatasi kemiskinan di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam yaitu Program Simpan Pinjam Perempuan (SPP).Kelompok Simpan Pinjam Perempuan (SPP) PNPM-MPd di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam ini adalah perempuan- perempuan yang telah membuat usaha yang dapat menghasilkan keuntungan. Penelitian ini bertujuan untuk (1)Menganalisis pengaruh pinjaman modal SPP program PNPM-MPd terhadap perkembangan usaha masyarakat di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam.(2)Menganalisis sikap wirausaha terhadap perkembangan usaha masyarakat di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam.(3)Menganalisis pengaruh pinjaman modal SPP PNPM-MPd terhadap peningkatan pendapatan masyarakat di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam. Penelitian ini adalah penelitian ex-post facto dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah anggota kelompok SPP PNPM Mandiri Perdesaan di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam yang memiliki usaha. Jumlah populasi dalam penelitian ini adalah 512 orang anggota, dan sampel yang diambil sebanyak 102 orang anggota. Teknik sampling yang dipergunakan adalah proportional random sampling. Pengumpulan data dilakukan dengan angket, wawancara, dan dokumentasi. Teknik analisis data menggunakan path analysis dengan bantuan program AMOS 21.0 Hasil penelitian menunjukkan bahwa: 1) tidak terdapat pengaruh positif dan signifikan pinjaman modal SPP Program PNPM Mandiri Perdesaan terhadap perkembangan usaha masyarakat dengan nilai koefisien jalur (R) sebesar 0,039 dan taraf signifikansi (p)=0,652; 2) terdapat pengaruh positif dan signifikan sikap wirausaha terhadap perkembangan usaha masyarakat dengan nilai R sebesar 0,417 dan p=0,000; 3) tidak terdapat pengaruh positif dan signifikan pinjaman modal SPP terhadap peningkatan pendapatan masyarakat dengan nilai R sebesar 0,089 dan p=0,166; 4) terdapat pengaruh positif dan signifikan sikap wirausaha terhadap peningkatan pendapatan masyarakat dengan nilai R sebesar 0,338 dan p=0,000; 5) terdapat pengaruh positif dan signifikan perkembangan usaha terhadap peningkatan pendapatan masyarakat Kec. Ambal dengan nilai R sebesar 0,527 dan p=0,000 (p<0,05)
Pengaruh Praktek Kerja Industri (Prakerin), Informasi Dunia Kerja Dan Motivasi Memasuki Dunia Kerja Terhadap Kesiapan Kerja Siswa SMK Sari, Yesi Puspita; Mariyanti, Eka
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1577

Abstract

This study aims to analyze the effect of Industrial Work Practice (PRAKERIN), information on the world of work, and motivation to enter the world of work on the work readiness of XII grade students at the Vocational High School for Agricultural Development (SMK PP) Negeri Padang. By using a sample of 105 students, the sampling technique was carried out using Raosoft Sample Size Calculator Software. The results of data analysis show that the variable that has the most influence on the work readiness of vocational students is Industrial Work Practice (PRAKERIN), with a beta value of 0.477. This study highlights the importance of practical experience in shaping vocational students' work readiness, and emphasizes the need for increased information and motivation related to the world of work. The implication of this finding is the need to improve and develop the PRAKERIN program at SMK PP Negeri Padang, as well as the important role of information and motivation in preparing students to enter the world of work. This research contributes to the understanding of the factors that influence vocational students' work readiness, so that it can be the basis for developing more effective educational strategies and policies in the future.
Analisis Rasio Biaya Dana Pada (Studi Kasus) Laporan Keuangan PT BPD Jawa Timur Situmorang, Febrina; Maulidyah, Syafrida; Putri, Rosalyta Rifany; Oktafia, Renny
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1587

Abstract

The role of banking currently has enormous power in the financial system, and has even become a key element in driving a country's economic progress. Banking institutions are business entities that operate in the financial sector or provide financial services. One form is the Regional Development Bank (BPD), which is owned by the provincial or district/city government of Indonesia. Fundamental role as a supporter of regional economic development by providing financial and banking services. BPD East Java is an example of a Regional Development Bank owned by the East Java Provincial Government. This research focuses on analyzing the financial reports of BPD East Java from 2020 to 2021
Kualitas Komunikasi dan Kreativitas Kerja sebagai Prediktor Kinerja Pegawai Sekretariat Dewan Perwakilan Rakyat Daerah" Geomanda, Fauzan Aditya; Mariyanti, Eka; ., Hardinalis
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1590

Abstract

The purpose of this study is to evaluate the effect of communication on employee performance at the Secretariat Office of the Regional House of Representatives (DPRD) in Padang City. The respondents consisted of 42 employees who are members of the State Civil Apparatus (ASN) at the Secretariat of the DPRD in Padang City. SPSS version 23 software was used to test the effect of communication and creativity on performance. The results showed that employee communication and creativity had a positive and significant effect on employee performance at the Padang City DPRD Secretariat Office. Furthermore, among the two variables, communication is the most dominant factor in influencing employee performance. This finding implies that it is important to improve communication in the work environment to improve employee performance at the Padang City DPRD Secretariat Office. Therefore, it is necessary to develop a communication training and development program in Padang City DPRD Secretariat to improve the effectiveness of communication between employees, management, and DPRD members and to promote creative initiatives to encourage sustainable performance growth.
Peran Lingkungan Keluarga, Motivasi, dan Pengetahuan Kewirausahaan terhadap Minat Berwirausaha Mahasiswa Prasiska, Dilla Wahyu; Mariyanti, Eka; Nasrah, Rasidah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1591

Abstract

This study aims to investigate the effect of family environment, entrepreneurial motivation, and entrepreneurial knowledge on the entrepreneurial interest of students of the Faculty of Economics and Business (FEB) of XXX University in Padang City. The population used in this study were active students of FEB of XXX University in Padang City in the 2020 and 2021 academic years, totaling 384 people. The non-probability sampling technique was used for sample selection, and sampling was carried out using the Rao soft Sample Size Calculator Software Technique so that a sample of 102 respondents was obtained. The results of research and data analysis show that entrepreneurial motivation is the most influential variable on entrepreneurial interest, with a beta value of 0.496. This indicates that students who have high entrepreneurial motivation tend to have greater entrepreneurial interest. However, family environment and entrepreneurial knowledge also have a significant influence on student entrepreneurial interest, although not as strong as entrepreneurial motivation.
Pengaruh Pengetahuan Keuangan Dan Pengetahuan Kewirausahaan Terhadap Kinerja Bisnis UMKM Kuliner Saji Di Kota Padang Utami, Vindora Febilanda; Nurningsih, Sari; Saputra, Syailendra Eka
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1633

Abstract

This research aims to empirically prove the influence of financial knowledge and entrepreneurial knowledge on the business performance of culinary food MSMEs in Padang City. Apart from that, this research also aims to prove the role of financial knowledge in strengthening the relationship between entrepreneurial knowledge and MSME business performance in Padang City. This research was carried out on all food culinary MSMEs spread across the city of Padang, but only 104 culinary business owners and operators in the city of Padang were used as samples. The analysis method was carried out using purposive sampling technique. Data collection was carried out by surveying owners and operators of culinary MSMEs in Padang City. The data analysis method used is multiple regression (OLS). In accordance with the description of the analysis and discussion that has been carried out, it can be concluded that entrepreneurial knowledge has a positive and significant effect on the performance of the culinary food MSME business in Padang City. Apart from that, from the results of hypothesis testing, it can be proven that financial knowledge has a positive and significant effect on the performance of the culinary food MSME business in Padang City. In the description of the results of hypothesis testing, it was also found that financial knowledge was able to strengthen the relationship between entrepreneurial knowledge and business performance in culinary food MSMEs in Padang City.

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