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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 54 Documents
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Search results for , issue "Vol. 4 No. 4 (2024): Juli-Agustus" : 54 Documents clear
Does Organizational Commitment, Ethical Leadership And Ethical Climate Affect On Deviant Behavior In The Workplace? Akmal, Akmal; Azliyanti, Elfitra; Rosha, Zeshasina
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1779

Abstract

Nowadays, ethical issues in organizations are an interesting topic to discuss, especially for the problem of deviant behavior. Therefore, this issue is a major concern in the field of organization and business. Deviant behavior will have negative implications for individuals, groups, and organizations which encourages practitioners and academics to pay more attention to ethical management. The paper explores the relationship between ethical leadership, ethical climate, organizational commitment, and deviant behavior. The respondent of this research are employees of PT. Japfa Comfeed Indonesia . The study measures ethical climate using 5 indicators with 26 statement items sourced from Cullen (1993), organizational commitment using 3 indicators with 18 statement items sourced from Meyer, Allen, and Smith (1993), and ethical leadership using 10 indicators with 15 statement items sourced from Yulk (2010). The data collection method used in the research is a questionnaire sent via Google Form. Data analysis using the Partial Least Square (PLS) approach using the help of the SmartPLS program. Overall, the study suggests that promoting ethical leadership and creating a positive ethical climate can enhance organizational commitment and reduce deviant behavior at PT. Japfa Comfeed Indonesia.
Analisis Pengaruh fraud diamond dan Gone theory terhadap Academic Fraud pada mahasiswa akuntansi di kampus Universitas Dharma Andalas, STIE KBP-Padang, dan pada Universitas Putra Indonesia “YPTK” Padang Rahmaita, Rahmaita; Tahirah, Khadijah Ath; Raflis, Ratnawati
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1781

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh serta analisis Fraud Diamond dan Gone Theory terhadap Academic Fraud . Varibel Fraud Diamond memiliki indikator Tekanan (X1), Kesempatan (X2) dan Rasionalisasi (X3) Kemampuan (X4) Variabel Gone Theory memiliki indikator Keserakahan (X5), Kebutuhan (X6) Pengungkapan (X7). Populasi dalam penelitian ini adalah mahasiswa akuntansi Strata satu (S1) Pada Kampus Universitas Dharma Andalas, STIE KBP Padang dan Universitas Putra Indonesia YPTK. Populasi mahasiswa yang dipilih adalah mahasiswa yang telah menduduki minimal semester 6 karena mahasiswa telah mengikuti mata kuliah auditing serta sudah memiliki ilmu terkait dengan etika profesi. Teknis pengambilan sampel yang digunakan adalah Convenience Sampling dan sampel yang digunakan adalah sebanyak 93 sampel. Hasil penelitian menyatakan bahwa variabel Tekanan, Kesempatan, Keserakahan berpengaruh signifikan positif, sedangkan Rasionalisasi, Kemampuan, Kebutuhan dan Pengungkapan tidak berpengaruh terhadap Academic Fraud pada mahasiswa S1 Akuntansi Universitas Dharma Andalas, STIE KBP Padang dan Universitas Putra Indonesia YPTK
Pengaruh Kualitas Pelayanan, Kepuasan Nasabah Dan Citra Perusahaan Terhadap Loyalitas Nasabah (STUDI KASUS: Nasabah Kredit Konsumtif Pada Bank Nagari Capem M. Jamil) Yentisna, Yentisna; Alfian, Alvin; Syentia, Likanopa; Ridho Deza Perkasa
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1801

Abstract

Perkembangan dunia perbankan di Indonesia sangat pesat dinamis dan modern, baik dari segi ragam produk perbankan serta kualitas pelayanan dan teknologi yang dimiliki. Pemasaran jasa merupakan kegiatan perusahaan yang diarahkan untuk memenuhi kebutuhan dan keinginan nasabah. Loyalitas nasabah memiliki peran penting dalam sebuah perusahaan, mempertahankan mereka berarti meningkatkan kinerja keuangan dan mempertahankan kelangsungan hidup perusahaan, hal ini menjadi alasan utama bagi sebuah perusahaan untuk menarik dan mempertahankan mereka. Hal tersebut dikarenakan oleh salah satu perilaku nasabah yang loyal yaitu merekomendasikan perusahaan yang bersangkutan kepada orang lain. Maka dari itu, nasabah yang loyal akan menjadi aset yang sangat berharga bagi perusahaan. Kepuasan nasabah merupakan salah satu kunci untuk menciptakan loyalitas nasabah karena nasabah yang puas akan cenderung loyal. Penelitian ini bertujuan untuk (1). Untuk mengetahui pengaruh kualitas pelayanan terhadap loyalitas nasabah kredit konsumtif pada PT. Bank Nagari Cabang Pembantu RSUP M DJAMIL (2). Untuk mengetahui pengaruh kepuasan nasabah terhadap loyalitas nasabah kredit konsumtif pada PT. Bank Nagari Cabang Pembantu RSUP M DJAMIL (3). Untuk mengetahui pengaruh kualitas pelayanan dan kepuasan nasabah terhadap loyalitas nasabah kredit pada PT. Bank Nagari Cabang Pembantu RSUP M DJAMIL metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dimana penelitian ini menggunakan suatu gambaran dari hasil penelitian. Data diperoleh dari panduan wawancara dan kuesioner dengan skala penialian likearet yang terlebih dahulu diuji validitas dan reliabilitasnya. Untuk melihat pengaruh kyualitas pelayanan dan kepuasan nasabah terhadap loyalitas nasabah digunakan uji analisis statistika dengan Uji t dan Uji F. hasil penelitian ini menunjukkan bahwa penelitian responden berdasarkan uji hipotesis secara parsial (uji t) menunjukkan bahwa variable kualitas pelayanan dan kepuasan nasabah berpengaruh secara positif dan signifikan terhadap loyalitas nasabah. Berdasarkan uji hipotesisi secara simultan (uji F) menunjukkan variable kualitas pelayanan dan kepuasan nasabah berpengaruh secara positif dan signifikan terhadap loyalitas nasabah kredit konsumtif pada PT. Bank Nagari Cabang Pembantu R4SUP M DJAMIL.
Analisis Kinerja Pembangunan Kabupaten Jeneponto Dengan Metode Logical Framework Analysis Tobara, Sevenia; Alam, Syamsu; ., Regina; ., Irwandi; Kamaruddin, Citra Ayni
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1812

Abstract

This research aims to analyze the factors behind the low development performance in Jeneponto Regency. The analysis method used is the Logical Framework Analysis method. The results showed that the factors behind the low development performance in Jeneponto Regency, especially in the fields of education and health, are the low quality of education and the low level of public health. The low quality of education is characterized by the low average length of schooling of the community there which is caused by high dropout rates where the average cause of dropout rates is economic inability, socio-cultural factors some children choose to marry or be married off at school age, and the absence of motivation to go to school so that children choose to work. Meanwhile, the low level of public health is caused by the low life expectancy of the people of Jeneponto. The low life expectancy of the community is caused by the low achievement of optimal service standards (SPM) where the cause of the low achievement is due to inadequate facilities and infrastructure and health services that are not yet optimal.
Korelasi Antara Pengembangan Karir Dengan Kepuasan Kerja Pada Karyawan RSUD Zahro, Aminatuz; Suteja , Shintia Noviyanti; Fatimah, Feti; Damayanti, Fauziah; Wijaya, Muhammad Adhimawan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1817

Abstract

Penelitian ini bertujuan untuk mengeksplorasi korelasi antara pengembangan karir dan kepuasan kerja pada karyawan rumah sakit umum daerah (RSUD). Metode penelitian digunakan pendekatan kuantitatif dengan penggunaan kuesioner sebagai instrument kumpulan data. Responden yang terlibat dalam penelitian ini adalah karyawan RSUD yang dipilih secara acak. Hasil analisis data menunjukan adanya korelasi positif yang signifikan antara pengembangan karir dan kepuasan kerja pada karyawan RSUD. Ini menunjukan bahwa karyawan yang mengalami pengembangan karir yang baik cendurung memiliki tingkat kepuasan kerja yang lebih tinggi. Temuan ini mengindikasikan pentingnya upaya pengembangan karir yang sistematis dan berkelanjutan dalam meningkatkan kepuasan kerja karyawan RSUD. Studi ini memberikan pemahan yang lebih baik tentang hubungan antara pengembangan karir dan kepuasan kerja dilingkungan RSUD, memberikan landasan bagi menejem RSUD untuk merancang program pengembangan karir yang lebih efektif guna meningkatkan kesejahteraan dan kinerja karyawan.
Analisis Persepsi Karyawan Pada Penerapan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmoni Sasi Peraturan Perpajakan (Studi Persepsi Karyawan WNJ.ID tentang Penggunaan Nomor Induk Kependudukan (NIK) Sebagai Nomor Pokok Wajib Pajak (NPWP)) Dayanti, Delita; Arafat, Fauzi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1831

Abstract

Tax, which is defined as a contribution to the state that can be enforced through law, has two functions, namely the budgetary function and the regular function. As a budgetary function, taxes act as a source of state revenue, which can then be used to finance state activities. Therefore, the size of the tax that can be collected has very important implications for the number and quality of activities that can be carried out by the state. The tax ratio in Indonesia is low because Indonesian citizens are less aware of registering with the Tax Service Office (KPP) and obtaining a Taxpayer Identification Number (NPWP), so that there are many economic activities that should be tax objects but are difficult or cannot be detected by the tax authorities. The growing shadow economy activities can cause state losses, because shadow economy actors are generally separated from the tax authorities, thus eliminating the obligation to pay taxes. The taxation system in Indonesia which is self-assessment in nature encourages taxpayers to have self-awareness to report and pay their tax obligations in their role and support state revenues in order to achieve the common welfare of the people. To report and pay tax obligations, taxpayers must have a Taxpayer Identification Number (NPWP) as tax identity. Taxpayer Identification Number (NPWP) is a number given to taxpayers as a means in tax administration which is used as personal identification or Taxpayer identity in carrying out their tax rights and obligations, Taxpayer Identification Number (NPWP) is a means in tax administration which used as personal identification or taxpayer identity, each taxpayer is only given one taxpayer identification number. Taxpayer identification numbers are also used to maintain order in tax payments and in supervising tax administration, so that taxpayers' Taxpayer Identification Numbers (NPWP) obtain several other direct benefits, such as paying taxes in advance (installments\tax credits) on external taxes. paid when the taxpayer goes abroad, as a requirement when processing a trading business permit (SIUP), and as one of the conditions for creating a checking account at banks, taxpayers who do not register to obtain a taxpayer identification number are subject to witnesses in accordance with the provisions of tax laws and regulations. The survey results show that respondents have a positive perception regarding the benefits of the policy of integrating Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) in increasing efficiency and ease in processing tax documents, verifying identity, the number of documents that need to be prepared, and access to services. online tax.
Analisis Tindakan Sexual Harassment Terhadap Kenyamanan Dan Produktivitas Kerja Karyawan (Studi Kasus Di PT. Fie Bandung) Salsabila, Annisa Camelia; Rojak, Abdul
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1832

Abstract

This research is a case study of sexual harassment. Sexual harassment is a negative act that has a sexual context and can harm the victim physically and psychologically. This research used a quantitative method by distributing questionnaires to 50 respondents who worked at PT. FIE Bandung. By using the Sexual Experience Questionnaire (SEQ) questionnaire and participatory observation methods which allow researchers to feel and experience this phenomenon directly. This research aims to find out whether acts of sexual harassment (X) can affect employee comfort (Y1) and work productivity (Y2). This research was calculated using the SPSS version 27 program, from the results of the validity and reliability tests the three variables produced valid data, namely where r calculated > r table and reliable data where the Cronbach Alpha value was > 0.600. The results of this research also show that there is a relationship between acts of sexual harassment (X) on work comfort (Y1) of 24.3% and 11.3% on work productivity (Y2). The remainder is influenced by other variables not examined in this research. So it can be concluded that the author's hypothesis regarding sexual harassment can affect the comfort and work productivity of employees at PT. FIE Bandung has a positive and significant influence.
Analisis Penerapan PSAK 24 Tentang Imbalan Kerja Pada PT Sinar Kencana Tech Gumilar, Yana; Purwanti, Meilani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1833

Abstract

This research aims to determine the application of PSAK 24 regarding employee benefits at PT Sinar Kencana Tech. This research method is a qualitative descriptive method, namely this research was carried out by conducting interviews, observation and documentation techniques with PT Sinar Kencana Tech employees who can provide additional information and data that may be needed in this research. So that it provides a clear enough picture to analyze and compare with existing theory according to PSAK 24 and its application at PT Sinar Kencana Tech. The data used is primary data in the form of direct interviews with the director of PT Sinar Kecana Tech. After conducting the analysis, the research results show that PT Sinar Kencana Tech has implemented measurement, recognition and disclosure in terms of salary provision, annual leave and paid sick leave, profit sharing and bonuses, post-employment benefits, defined contribution programs, and appropriate long service awards. with PSAK 24, but PT Sinar Kencana Tech has not implemented measurement, recognition and disclosure of non-monetary benefits, post-employment benefits (post-employment life insurance and postemployment service facilities), defined benefit programs, paid long-term absences such as long-term leave or leave sabbatical, permanent disability benefits and deferred remuneration.
Pengaruh Persepsi Harga, Cita Rasa Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Rumah Makan Kuningan Hegarmukti Setiani, Rijki Indah; Aming, Aming; Sopian, Ahmad; Anggoro, Thomas; Prasetya, Denny Dwi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1834

Abstract

The culinary industry has become a global issue for business operators, offering promising opportunities, especially in today's rapidly developing world. Food has evolved into a culinary industry that not only provides taste but also fulfills socializing needs and aspirations. The tent industry is rapidly growing in Cikarang City. One small business in the food industry located in Central Cikarang, known as Warung Makan Kuningan, exemplifies this trend. The proliferation of food vendors in this city indicates intense competition. With consumers having more alternatives, their evaluations of products against their expectations or satisfaction levels increase competition. This study aims to determine whether there is an influence of price perception, taste, and service quality on customer satisfaction, using a quantitative research approach with an associative design. The sampling method employed in this research is nonprobability sampling with incidental sampling, involving 100 respondents. The analysis method utilizes partial least squares (PLS) with SmartPLS 3.2.9 software. The study findings reveal that price perception, taste, and service quality significantly and positively impact customer satisfaction.
Pengaruh Citarasa Pada Roti Gembong Gembul Terhadap Keputusan Pembelian Konsumen Agustin, Elrica Sopiani; Rahmadhika, Alda
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1835

Abstract

Gembong Gembul Bread, a typical snack from East Kalimantan, offers a soft texture with a unique appearance and various flavor and topping variants. The research was conducted through field methods with a quantitative approach, using questionnaires and statistical tests. The results showed that the taste of Gembong Gembul Bread has a positive influence on consumer purchasing decisions, although the level of relationship between the two variables is relatively low. The majority of consumers choose this product after seeing it directly in the store or based on recommendations from friends or social media. However, there are other factors that also influence consumer purchasing decisions by 88.9% which were not investigated in this study. Therefore, further research is needed to understand other factors that also influence consumer purchasing decisions more comprehensively

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