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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 92 Documents
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Search results for , issue "Vol. 4 No. 5 (2024): September - Oktober" : 92 Documents clear
Mediasi Pemberdayaan Psikologis pada Pengaruh Kepemimpinan Pemberdayaan terhadap Berbagi Pengetahuan Handayani, Ririn; Fawzi, Rizky; Bastian, Adolf
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1879

Abstract

This study uses a quantitative method with a descriptive and explanatory survey approach. The study was conducted at the Kampar Regency Land Office, with the aim of testing the mediation effect of empowerment leadership on the relationship between psychological empowerment and knowledge sharing. The population of this study consisted of all employees of the Kampar Regency Land Office, with a total of 144 people. Based on this population size, according to the Krejcie and Morgan (1970) table, the sample size for this study was 103 people. The sampling method used in this study was Systematic Random Sampling. All respondents will be used to obtain primary data related to the variables, which will be collected through a questionnaire with a Likert scale of 1-5 points. All data obtained will be analyzed using Structural Equation Modeling (SEM) with the Smart PLS 3.0 analysis tool. This study found that (a). empowerment leadership has a significant positive effect on knowledge sharing; (b). empowerment leadership has a significant positive effect on psychological empowerment; (c). psychological empowerment has a significant positive effect on knowledge sharing; (d). psychological empowerment mediates the effect of empowerment leadership on knowledge sharing. This study uses a quantitative method with a descriptive and explanatory survey approach. The study was conducted at the Kampar Regency Land Office, with the aim of testing the mediation effect of empowerment leadership on the relationship between psychological empowerment and knowledge sharing. The population of this study consisted of all employees of the Kampar Regency Land Office, with a total of 144 people. Based on this population size, according to the Krejcie and Morgan (1970) table, the sample size for this study was 103 people. The sampling method used in this study was Systematic Random Sampling. All respondents will be used to obtain primary data related to the variables, which will be collected through a questionnaire with a Likert scale of 1-5 points. All data obtained will be analyzed using Structural Equation Modeling (SEM) with the Smart PLS 3.0 analysis tool. This study found that (a). empowerment leadership has a significant positive effect on knowledge sharing; (b). empowerment leadership has a significant positive effect on psychological empowerment; (c). psychological empowerment has a significant positive effect on knowledge sharing; (d). psychological empowerment mediates the effect of empowerment leadership on knowledge sharing.
Analisis Pemanfaatan Aplikasi Accurate Dalam Pembuatan Laporan Keuangan Perusahaan Swasta Di Kota Medan Hutapea, Royhan Alihasim; ., Nurlaila
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1895

Abstract

Akuntansi memiliki peran penting dalam dunia bisnis, terutama terkait keuangan, yang berdampak pada pengambilan keputusan perusahaan. Sistem informasi akuntansi diperlukan untuk mengumpulkan dan menyimpan data aktivitas dan transaksi, memprosesnya menjadi informasi yang berguna dalam pengambilan keputusan, dan mengontrol aset perusahaan secara efisien. Penelitian ini bertujuan menganalisis implementasi dan kinerja Accurate Accounting Software di PT. XYZ, sebuah perusahaan manufaktur bahan bangunan beton. Metodologi yang digunakan adalah penyebaran kuesioner kepada 45 karyawan perusahaan untuk mengukur efektivitas penggunaan Accurate dalam menghasilkan laporan keuangan yang efisien dan akurat. Hasil penelitian menunjukkan bahwa variabel kinerja, informasi dan data, serta pengendalian dan pengamanan memiliki pengaruh signifikan terhadap keberhasilan sistem informasi akuntansi. Informasi dan data menunjukkan hubungan positif yang signifikan, sedangkan kinerja dan pengendalian serta pengamanan menunjukkan hubungan negatif signifikan. Studi ini juga menemukan bahwa secara keseluruhan, variabel-variabel ini berkontribusi sebesar 63% terhadap keberhasilan implementasi Accurate. Kesimpulan dari penelitian ini adalah bahwa penggunaan Accurate di PT. XYZ telah meningkatkan efisiensi dan akurasi laporan keuangan, meskipun ada beberapa area yang memerlukan peningkatan lebih lanjut. Accurateterbukti sebagai alat yang efektif dalam memfasilitasi proses akuntansi di perusahaan manufaktur dengan kebutuhan sistem informasi yang kompleks. Kata kunci: Sistem Informasi Akuntansi, Accurate AccountingSoftware, Efisiensi, Keuangan, Laporan Keuangan
Menganalisis Ekonomi Dalam Islam Yang Berkaitan Dengan Aspek Hukum Dalam Bisnis Mardiansyah, Arbi; Syafril, Rizki
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1950

Abstract

Islamic economics is a scientific discipline that integrates economic principles with Islamic teachings. In the Islamic economic framework, business activities are not only viewed from a profit perspective, but also from an ethical and social responsibility perspective. The Islamic economic approach to business rejects the practices of riba (interest), gharar (uncertainty), and maysir (speculation), and requires the implementation of a system based on profit sharing such as mudharabah and musyarakah. In addition, in carrying out business, it must always be ensured that the goods and services traded are halal and good, in accordance with the principles of halal and thayyib. The principles of economic growth in Islam include tawhid, rubiyyah, caliphate, and tazkiyah. It is hoped that by complying with sharia business ethics, a Muslim entrepreneur can maintain his business because he will always receive the blessings of Allah SWT both in this world and in the hereafter.
Pengaruh Penghindaran Pajak dan Kinerja Keuangan Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pusphitasari, Pusphitasari; Indradi, Donny
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1953

Abstract

Maintaining and increasing company value is a crucial element in business competition, where owners and investors measure success through stock value and financial performance. This study analyzes the elements that affect the value of companies in the consumer non-cyclicals sector on the Indonesia Stock Exchange for the period 2018-2022. The results show that tax avoidance and financial performance influence company value, while company size moderates the impact of tax avoidance but does not moderate the impact of financial performance on company value. The study also reveals that although tax avoidance is legal, it can reduce investor confidence if not accompanied by information transparency. This study has several limitations, such as the sample being limited to the consumer non-cyclicals sector on the Indonesia Stock Exchange and the observation period of five years, which includes the pandemic period. The variables used in this study are also limited, which may not cover all factors affecting company value. Therefore, further research with a broader scope and additional variables is needed for more comprehensive results. In a broader context, this study emphasizes the importance of financial information transparency and compliance with tax obligations in maintaining investor confidence. Companies need to manage finances effectively and efficiently to achieve optimal performance and increase company value, which will ultimately attract investor interest and trust.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan Terhadap Kinerja Keuangan Dimoderasi Struktur Modal Malau, Clara Nova Augustina; Sani, Ahmad; Ika, Desi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1958

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership and firm size on financial performance with capital structure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2021. The sample selection method used is purposive sampling. The total observations in this study were 115 samples consisting of 23 companies. The data analysis technique used in this study is Moderated Regression Analysis (Interaction Test) using the SPSS 26 analysis tool. The results of this study indicate that managerial ownership, institutional ownership, firm size and capital structure simultaneously affect on financial performance. Partially, institutional ownership has a positive influence on financial performance, while managerial ownership and firm size have no influence on financial performance. Capital structure is able to moderate and strengthen the relationship between firm size on financial performance, while capital structure is unable to moderate the effect of managerial ownership and institutional ownership on financial performance.
Pengaruh Electronic Word of Mouth (eWOM) Terhadap Niat Pembelian Produk Azarine Di Shopee Aini, Lola Khurul; Soepatini, Soepatini
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1960

Abstract

Abstract Electronic word of mouth (eWOM), as a form of modern marketing communication, is increasingly important in influencing consumer decisions in the digital era. This study aims to determine the impact of eWOM on the purchase intention of Azarine products on Shopee by applying the Information Adoption Model (IAM). This model encompasses five variables: information quality, information quantity, information credibility, information usefulness, and information adoption. Azarine is a local beauty brand known for its high-quality products and strong sales performance on Shopee. This research employs a quantitative approach by distributing questionnaires to Shopee users and skincare consumers who have never purchased Azarine products. The research sample consists of 150 respondents selected through purposive sampling. The analysis tool used is SmartPLS 3.0. The results of the study indicate that information quality does not affect information usefulness. Information quantity and information credibility positively influence information usefulness. Information usefulness has a positive effect on information adoption, and information adoption positively influences the purchase intention of Azarine products. Keywords: Electronic Word of Mouth, Information Adoption Model, Shopee, Purchase Intention Abstrak Electronic word of mouth sebagai salah satu bentuk komunikasi pemasaran modern, semakin berperan penting dalam mempengaruhi keputusan konsumen dalam era digital. Penelitian ini bertujuan untuk mengetahui pengaruh electronic word mouth (eWOM) terhadap niat pembelian produk Azarine di Shopee dengan mengaplikasikan Information Adoption Model (IAM). Model ini mencakup lima variabel yaitu kualitas informasi, kuantitas informasi, kredibilitas informasi, kegunaan informasi, dan adopsi informasi. Azarine adalah salah satu merek lokal di bidang perawatan kecantikan yang terkenal karena produknya yang berkualitas tinggi dan tingkat penjualan yang tinggi di Shopee. Metode penelitian ini menerapkan pendekatan kuantitatif melalui distribusi kuesioner kepada para pengguna Shopee serta konsumen skincare yang belum pernah melakukan pembelian produk Azarine. Sampel penelitian terdiri dari 150 responden yang dipilih melalui metode purposive sampling. Alat uji analisis yang digunakan adalah SmartPLS 3.0. Hasil penelitian menyatakan bahwa kualitas informasi tidak berpengaruh terhadap kegunaan informasi. Kuantitas informasi dan kredibilitas informasi berpengaruh positif terhadap kegunaan informasi. kegunaan informasi memiliki pengaruh positif terhadap adopsi informasi dan adopsi informasi memiliki pengaruh positif terhadap niat pembelian produk Azarine. Kata kunci: Electronic Word of Mouth, Model Adopsi Informasi, Shopee, Niat Pembelian.
Analisis Pengaruh Eko Efisiensi, Inovasi Hijau, Pengungkapan Emisi Karbon, Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Kontrol Santoso, Al’ainaa Meuthia Maulida; Yanti , Harti Budi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1961

Abstract

This research aims to analyze the influence of eco-efficiency, green innovation, carbon emission disclosure, and environmental performance on corporate value. The research sample consists of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange during the 2021-2023 period and received the PROPER ratings through the KLHK website. The research results show that eco-efficiency, green innovation, carbon emission disclosure, and environmental performance has a positive effect on corporate value.
Pengaruh Brand Experience, E-Service Quality Dan Promotion Terhadap Keputusan Penggunaan Aplikasi Streaming Musik Joox (Studi Kasus SMA Swasta Panti Harapan Lawe Desky Kec. Babul Makmur Kabupaten Aceh Tenggara) Arta, Miduk; Trg, Eka Dewi Setia; Amelia, Wan Rizka
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1967

Abstract

This research aims to determine the influence of Brand Experience, E-Service Quality, and Promotion on Decisions to Use the Joox music streaming application (case study SMA Swasta Panti Harapan Lawe Desky Kec. Babul Makmur Kabupaten Aceh Tenggara). The type of research used in this research is explanatory. This explanatory research tests a hypothesis between one variable and another variable which mutually influence each other. The population in this study is cases SMA Swasta panti harapan lawe desky kec. Babul Makmur kabupaten Aceh Tenggara as many as 500 students. The sampling technique uses a purposive sampling method. After carrying out the above method, the sample obtained in this study was 84 students. The test results show that it can be concluded that Brand Experience has a positive and significant effect on Usage Decisions. E-Service Quality has no influence on Usage Decisions. And promotion has a positive and significant effect on usage decisions SMA Swasta Panti Harapan Lawe Desky kec. Babul Makmur kabupaten Aceh Tenggara.
Analisis Rantai Nilai Kopi untuk Meningkatkan Nilai Tambah Petani Kopi di Kecamatan Paguyangan Brebes Umroh, Siti Badiatul; sutarmin, sutarmin; Nurmeilinda, Kharisma; Purwanti, Eri Nanda Dewi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1968

Abstract

The current coffee potential in Brebes Regency has not been accompanied by high income for coffee farmers. This is because farmers' knowledge of how to maintain coffee plants is still very low, farmer organizations are weak and government support is limited. Until now, coffee has not been considered a crop of strategic importance. The purpose of this study was to identify coffee commodity resources, analyze the value chain and determine cost drivers. This study used a mixed research approach of both qualitative and quantitative research. The qualitative research approach was to answer the research questions posed. Quantitative research in this study is to calculate the cost value of each process activity in coffee processing. Based on the value chain analysis, the determinants of downstream coffee processing products are greenbean processing, roasting and grinding. Greenbean processing is able to add value by 47.5% for robusta type and 71.47% for arabica coffee type. While roasting and grinding activities are able to increase the added value by 65.36% for robusta type and 85.12% for arabica type.
Strategi Marketing Bank BTN Pada Produk KPR Ditinjau Dari Analisa SWOT & Dalam Upaya Meningkatkan Jumlah Minat Nasabah Di BTN KCP Setia Budi Marpaung, Fenny Krisna; Latif , Abdul; Virginia, Stephanie; Surbakti , Floren Natalia br.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1972

Abstract

This study is targeted at analyzing Bank BTN's marketing strategy for KPR (Home Ownership Credit) products using SWOT analysis and evaluating efforts to increase the number of customer interest in BTN KCP SETIA BUDI. This study takes a qualitative descriptive approach to illustrate the strengths, weaknesses, opportunities and threats faced by Bank BTN's KPR products. The information was compiled from in-depth interviews with management and customers, as well as relevant literature studies.

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