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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 79 Documents
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Search results for , issue "Vol. 4 No. 6 (2024): November - Desember" : 79 Documents clear
Pengaruh Desentralisasi Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening Pada PT. Perkebunan Nusantara IV Medan Sara Wandari; Maya Sari; Zulia Hanum
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to test and analyze the effect of decentralization and environmental uncertainty on managerial performance with the quality of the management accounting information system as an intervening variable at PT. Perkebunan Nusantara IV Medan. Where variables are measured using an ordinal scale. The data collection method was carried out by interviews, with a list of questions (questionnaire). The population and sample of this research were 44 PT managers. Perkebunan Nusantara IV Medan. The types of data used in this research are primary and secondary data by analyzing and testing the inner model and outer model with the help of Structural Equation Model-Partial Least Square (SEM-PLS) data processing software. test findings show that: (1) decentralization has an effect on managerial performance (2) environmental uncertainty has an effect on managerial performance (3) decentralization has an effect on the quality of management accounting information systems (4) environmental uncertainty has an effect on the quality of management accounting information systems (5) system quality management accounting information influences managerial performance (6) the quality of management accounting information systems can mediate the relationship between decentralization and managerial performance (7) the quality of management accounting information systems can mediate the relationship between environmental uncertainty and managerial performance.
Pengaruh Penyajian Laporan Keuangan Desa Dan Lingkungan Pengendalian Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Dengan Moralitas Individu Sebagai Variabel Moderasi Pada Kabupaten Asahan Erika, Friti Sinta; Sari, Eka Nurmala; Sari, Maya
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2141

Abstract

This research is a research conducted to test and change the influence of Village Financial Report Presentation and Control Environment on Fraud Prevention in Village Fund Management with Individual Morality as a Moderating Variable in Asahan Regency, with an associative research approach, and data collection techniques by distributing questionnaires, the sample was 63 respondents and using path analysis techniques using the SEM PLS application. Based on the research results, it was concluded that the Presentation of Village Financial Reports has a relationship with a positive direction of influence on Fraud Prevention in village governments in Asahan Regency, the Control Environment has a relationship with a positive direction of influence on Fraud Prevention in village governments in Asahan Regency, Individual Morality moderates the influence of the Presentation of Village Financial Reports on Fraud Prevention in village governments in Asahan Regency, Individual Morality moderates the influence of the Control Environment on Fraud Prevention in village governments in Asahan Regency
Pengaruh Skeptisme, Pengalaman Auditor Dan Self-Efficacy Terhadap Audit Judgement Dengan Time Pressure Sebagai Variabel Moderating Pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Utara Ashadi, Riza; Sari, Eka Nurmala; Astuty, Widia
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2149

Abstract

The financial report opinion with the title of Unqualified (WTP) Opinion from the Supreme Audit Agency (BPK) for the 2023 Regional Government Financial Report (LKPD) and is the 10th consecutive WTP Opinion obtained by the North Sumatra Provincial Government since 2015. The opinion results from BPK are interesting to study further because the North Sumatra Provincial Government received an Unqualified Opinion (WTP) but there is still a lot of corruption or fraud within the North Sumatra Provincial Government. This is a real phenomenon that occurs in the Government of North Sumatra Province. Providing an audit opinion on the Local Government Financial Statements is based on an audit judgment made by an auditor, with reference to the following aspects: (a) Conformity with Government Accounting Standards (SAP); (b) Effectiveness of Internal Control; (c) Compliance with statutory provisions; and (d) Full Disclosure. There are several factors that can affect audit judgment, namely pressure, auditor experience, professional skepticism and self-efficacy. The type of research that will be used to analyze this research is a quantitative type with an associative type of approach that analyzes data in the form of numbers and then discusses it through the calculation of the score or value of each variable, then proceeds with statistical analysis carried out with the help of the SEM PLS program to prove the influence between the observed variables. The sample in this study were 64 auditors at the Supreme Audit Agency (BPK) of North Sumatra Province. The data was processed using the SEM method with Smart PLS 3.0 software. The results of this study indicate that skepticism affects audit judgment, auditor experience affects audit judgment, self efficacy affects audit judgment, skepticism affects audit judgment moderated by time pressure, auditor experience affects audit judgment moderated by time pressure, audit judgment affects audit judgment moderated by time pressure.
Pengaruh Kompetensi SDM, SPIP, Dan Pemanfaatan TI Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada OPD Kota Tanjung Balai fikri, Rizal; Astuty, Widia; Sari, Maya
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2150

Abstract

The aim of this research is to determine and analyze the factors that influence the quality of financial reports in the Tanjung Balai City Government. The influencing factors are human resource competency, internal control systems, and use of information technology, with organizational commitment as the moderating variable. The type of research in this research is quantitative research using primary data and data collection techniques through distributing questionnaires to the Regional Apparatus Organizations of Tanjung Balai City, North Sumatra, Indonesia. The sampling method is using the census method, so that the entire population is used as the research sample. The population of this study was 34 OPDs, each consisting of 3 respondents with a total of 102 respondents. The data was processed using the SEM method with the help of the Smart PLS analysis tool. The results of this research prove that human resource competency influences the quality of the Tanjung Balai City Government's financial reports, the government's internal control system influences the quality of the Tanjung Balai City Government's financial reports, the use of information technology influences the quality of the Tanjung Balai City Government's financial reports. Organizational commitment can moderate the respective influences of human resource competence, internal control systems, and the use of information technology on the quality of the Tanjung Balai City regional government's financial reports.
Pengaruh Partisipasi Anggaran dan Kejelasan Anggaran terhadap Kesenjangan Anggaran dengan Job Relevant Information sebagai variable moderating Girsang, Rapika Br; Irfan , Irfan; Hani, Syafrida
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2163

Abstract

This study aims to test and analyze the effect of budget participation, clarity of budget targets on budgetary slack with Job Relevant Information as a moderating variable. This study was conducted at PT. Indomobil Prima Niaga Sumut Aceh (consisting of 5 branches). The sample selection method of saturated sampling is a sampling technique when all members of the population are used as samples, namely 38 samples. The sample in this study was the Head of the department consisting of Finance and Accounting Head, Aftersales Head, Branch Manager, Regional Manager and Hoyu Manager who are involved in budget preparation, budget implementation and budget accountability. The research approach used in this study is associative research. This type of research is quantitative research. Data collection was carried out using a survey method by distributing questionnaires to respondents. The analysis technique used is the Quantitative Approach Using Statistical Analysis, namely Partial Least Square - Structural Equestion Model (PLS SEM). The results of the study indicate that budget participation has an effect on budgetary slack. Furthermore, clarity of budget targets has an effect on budgetary slack. Job relevant information moderates the effect of budget participation and clarity of budget targets on budgetary slack
Pengaruh Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual & Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan SKPD Di Pemerintah Kota Surbakti, RA Sasqia Maharani; Silviana, Silviana
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2166

Abstract

Management of state finances is carried out on an ongoing basis to ensure orderliness, efficiency, effectiveness, transparency and accountability, as well as meeting demands for public accountability and submission of financial reports in accordance with regulations. Regional Governments are obliged to submit Regional Government Financial Reports (LKPD) as a form of transparency and accountability, which are assessed for credibility by the Financial Audit Agency of the Republic of Indonesia, with the quality of financial reports that are relevant, reliable, comparable and can be understood as a measure of good regional financial management. This research aims to test and analyze whether the quality of implementing Government Accounting Standards (SAP) and the Government Internal Control System (SPIP) has an effect on the quality of financial reports. This research uses an explanatory research method to understand known phenomena, with descriptive verification research to test causal relationships between variables through hypothesis testing. The implementation of Government Accounting Standards and the Government Internal Control System has a positive and significant effect on the quality of the Bandung City Government's financial reports partially, in accordance with the proposed hypothesis. The findings of this research are in line with previous research, which shows that good implementation of SAP and SPI improves the quality of local government financial reports
Pengaruh Profitabilitas, Solvabilitas Dan Financial Distress Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2017-2021 Silalahi, Indah Permata Sari
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2169

Abstract

This study aims to determine the effect of Profitability, Solvency, Financial Distress, on Audit Delay with Company Size as a moderation variable in Manufacturing Companies listed on the IDX in 2017-2021. The Moderated Regression Analysis (MRA) design is used to examine the causal relationship between the independent variable and the dependent variable which is strengthened or weakened in the presence of a moderating variable. This type of research is quantitative. The samples used 44 companies. The results showed that Profitability, Solvency and Financial Distress had a significant effect on Audit Delay. Using Company Size as a moderating variable, shows that Company Size is able to moderate the relationship of Profitability variables to Audit Delay but is unable to moderate the relationship of Solvency and Financial Distress to Audit Delay.
Analisis Bauran Pemasaran Terhadap Loyalitas Pelanggan Pada Apotek Mitra Farma Way Panji Lampung Selatan Ratnasaria, Dewi; Saodin, Saodin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Mitra Farma Way Panji Pharmacy has a level of competition that is starting to increase and maintain its business continuity, necessary to change consumers to become loyal customers. Considering that medicines are the the urgency of the need is high, so that the need for pharmaceutical products will increase along with the increase in the number of residents. This study significant influence of Products, Prices, Customer Loyalty Mitra Farma Way. This study research the sampling technique used is Non Probability Sampling with Accidental Sampling technique with a sample of 99 respondents. To find the Validity Test using r Product Moment, Test uses Cronbach Alpha. The results of this study show that Products have a significant effect on Customer Loyalty calculated value of 30,594> ttable 1,661 with a significance level of 0.000 < 0.05. Price has a significant effect on Customer Loyalty with a calculated value of 16,780> ttable 1,661 with a significance level of 0.000 < 0.05. Place has a significant Customer Loyalty calculated value of 3,742> ttable 1,661 with a significance level of 0.000 < 0.05 and Promotion has a significant Customer Loyalty with a calculated value of 28,051> ttable 1,661.
Faktor-Faktor Yang Mempengaruhi Efisiensi Belanja Daerah Pemerintah Kabupaten/Kota Di Sumatera Selatan Aznurita, Cahya; Sulaiman, Sulaiman; Indriasari, Desi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2171

Abstract

This research aims to determine the influence of PAD Effectiveness and Regional Financial Independence Ratio on Regional Expenditure Efficiency of Regency/City Governments in South Sumatra in 2018-2022. The population in this study was 17 regencies/cities in South Sumatra with a total sample data of 85 Regency/City Government APBD Realization Reports in South Sumatra. Testing this hypothesis uses Multiple Linear Regression with the help of SPPS 26 software. The results of this research show that partially PAD Effectiveness and the Independence Ratio have a significant positive effect on regional spending efficiency. Simultaneously the effectiveness of PAD and the Independence Ratio together influence the efficiency of regional spending.
Determinan Belanja Modal Pemerintah Kabupaten/Kota Di Provinsi Sumatera Selatan Periode 2018-2022 Marserina, Sella; AR, Sopiyan; Nurhasanah, Nurhasanah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2172

Abstract

This research aims to determine the effect of regional taxes, regional levies, and other legal income on district/city capital expenditure in South Sumatra Province, which consists of 17 districts/cities in 2023. The sample collection technique used in this research is sampling. fed up. This research uses secondary data with data hypothesis testing tools using Static Product and Service Solutions (SPSS) software version 26, with data analysis methods using multiple linear regression. The results of partial hypothesis testing show that regional tax variables and regional levies have a negative effect on capital expenditure. Furthermore, the results of simultaneous hypothesis testing show that the regional tax variables, regional levies, and other legal income variables together have a negative influence on capital expenditure

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