Jurnal Ekonomika Dan Bisnis
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.
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<![CDATA[Kepemimpinan dan Iklim Etis sebagai Faktor Perilaku Etis ]]>
<![CDATA[Arpina, Yeni]]>;
<![CDATA[., Nurfaisal]]>;
<![CDATA[., Fatkhurrahman]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2570
<![CDATA[The research was conducted at the Ministry of Religious Affairs Office in Riau Province with the aim of examining the role of ethical climate in mediating the effect of ethical leadership on ethical behavior. The study population consisted of 160 individuals. Based on this population size, according to the Krejcie and Morgan table (1970), the sample size for this study was 113 individuals. The sampling method employed in this research was Systematic Random Sampling. All respondents were utilized to obtain primary data related to the variables, which were collected through a questionnaire using a 5-point Likert scale. All data obtained were analyzed using Structural Equation Modeling (SEM) with the Smart PLS 3.0 analysis tool. The study found that ethical leadership had a significant positive effect on ethical behavior; ethical leadership had a significant positive effect on ethical climate; ethical climate had a significant positive effect on ethical behavior; and ethical climate mediated the effect of ethical leadership on ethical behavior.]]>
<![CDATA[Masalah Komitmen Tempat Kerja: Fokus pada HRM dan Komitmen Organisasi ]]>
<![CDATA[Santoso, Toto]]>;
<![CDATA[Bastian, Adolf]]>;
<![CDATA[Syahsudarmi, Siti]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2571
<![CDATA[The research was conducted at the Office of the Ministry of Religious Affairs in Siak with the aim of examining the role of job crafting in mediating the effect of human resource management practices on organizational commitment. The research population consisted of 177 individuals. Based on this population size, according to the Krejcie and Morgan table (1970), the sample size for this study was determined to be 123 individuals. The sampling method used in this study was Systematic Random Sampling. All respondents were utilized to obtain primary data related to the variables, which were collected through a questionnaire using a 5-point Likert scale. All data obtained were analyzed using Structural Equation Modeling (SEM) with the analytical tool Smart PLS 3.0. The study found that human resource management practices have a significant positive effect on organizational commitment; human resource management practices have a significant positive effect on job crafting; job crafting has a significant positive effect on organizational commitment; and job crafting mediates the effect of human resource management practices on organizational commitment.]]>
<![CDATA[Kepemimpinan Berpusat Pada Pembelajar Di Era Digital Dan Efikasi Guru: Peran Mediasi Pembelajaran Profesional Guru ]]>
<![CDATA[., Suriyanto]]>;
<![CDATA[Handayani, Ririn]]>;
<![CDATA[Abdillah, M. Rasyid]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2572
<![CDATA[The research was conducted on teachers at SMP 18 Pekanbaru, SMP 12 Pekanbaru, SMPN 3 Pekanbaru, and SMPN 6 Pekanbaru with the aim of examining the role of professional learning in mediating the effect of learner-centered leadership on teacher self-efficacy. The study population consisted of 178 individuals. Based on this population size, according to the Krejcie and Morgan table (1970), the sample size for this study was 123 individuals. The sampling method employed in this research was Systematic Random Sampling. All respondents were used to obtain primary data related to the variables, which were collected through a questionnaire using a 5-point Likert scale. All data obtained were analyzed using Structural Equation Modeling (SEM) with the Smart PLS 3.0 analysis tool. The study found that learner-centered leadership had a significant positive effect on teacher self-efficacy; learner-centered leadership had a significant positive effect on professional learning; professional learning had a significant positive effect on teacher self-efficacy; and professional learning mediated the effect of learner-centered leadership on teacher self-efficacy.]]>
<![CDATA[Systematic Literature Review: Fintech dan Program Pemerintah dalam Permodalan UMKM: Inklusi atau Ilusi ]]>
<![CDATA[Santosa, Budi]]>;
<![CDATA[Budiman, Ega]]>;
<![CDATA[Simarmata, Yohanes]]>;
<![CDATA[Kurniawan, David]]>;
<![CDATA[Indriani, Yulia]]>;
<![CDATA[Suryono, Ryan Randy]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2579
<![CDATA[Penelitian ini bertujuan untuk menganalisis peran teknologi keuangan (fintech) dan sumber permodalan lainnya dalam mendukung inklusi keuangan serta keberlanjutan usaha mikro, kecil, dan menengah (UMKM) di Indonesia. Dengan pendekatan systematic literature review (SLR), 10 studi primer dianalisis untuk mengevaluasi inklusivitas, efisiensi, dan keberlanjutan solusi pendanaan berbasis fintech. Hasil penelitian menunjukkan bahwa fintech secara signifikan meningkatkan inklusi keuangan UMKM dengan menyederhanakan akses pendanaan dan mengurangi hambatan prosedural. Namun, tantangan seperti rendahnya literasi keuangan dan adopsi teknologi masih menjadi kendala. Rekomendasi diberikan untuk meningkatkan akses UMKM terhadap pendanaan dan memperkuat literasi keuangan guna mendukung pertumbuhan yang berkelanjutan.]]>
<![CDATA[Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas Dan Profitabilitas Pada PT. MAYORA INDAH Tbk. Periode 2020-2023 ]]>
<![CDATA[Doloksaribu, Gabriella Evelin Marlina]]>;
<![CDATA[Silaban, Adanan]]>;
<![CDATA[Sinurat, Mangasa]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2585
<![CDATA[The purpose of this study was to measure and analyze financial performance based on liquidity ratios and profitability ratios at PT Mayora Indah Tbk for the 2020-2023 period. This research uses quantitative descriptive research methods using data from the audited and released financial statements of PT Mayora Indah Tbk from the Indonesia Stock Exchange (IDX). The results of this study indicate that using the liquidity ratio consisting of current ratio, quick ratio and cash ratio achieved by the company during the four periods from 2020 to 2023 has fluctuated, but the company's liquidity level is still good because it is still above the industry average standard which shows that the company uses assets owned by the company to meet its short-term obligations. And using profitability ratios consisting of return on assets, return on equity, return on investment, gross profit margin, and net profit margin in 2020 to 2021 has decreased and in 2022 to 2023 the company has increased but is still far below the average standard industry ratio so that it shows that the company's profitability is not good. Thus, it can be concluded that liquidity has a close relationship with profitability, this indicates a large placement of funds on the current asset side. Suggestions that can be useful for company management are to improve the financial performance of PT Mayora Indah Tbk, management should utilize existing capital more effectively through profitable investments, such as product development, in order to increase sales and expand market share.For future researchers, it is recommended that further research be carried out with a longer period of time.In addition, the ratio used is added again in measuring financial performance, so that the results obtained are maximized.]]>
<![CDATA[Budaya Organisasi Dan Kinerja Guru: Peran Moderasi Politik Organisasi ]]>
<![CDATA[., Herizon]]>;
<![CDATA[Syahsudarmi, Siti]]>;
<![CDATA[Nasution, Imran AI Ucok]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2587
<![CDATA[The study was conducted in all junior high schools in Singingi sub-district with the aim of organizational political perception in moderating the influence of organizational culture on teacher performance. The population of this study was 120 people. Based on this population size, according to the Krejcie and Morgan (1970) table, the sample size for this study was 92 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 organizational culture is positively related to teacher performance; organizational politics moderates the relationship between organizational culture and teacher performance. this shows that the level of influence of organizational culture on teacher performance can change depending on the political dynamics in the organization]]>
<![CDATA[Analisis Laporan Realisasi Anggaran Pendapatan dan Belanja untuk Menilai Kinerja Keuangan Desa (Desa Bakal Gajah, Kecamatan Silima Pungga-Pungga, Kabupaten Dairi ]]>
<![CDATA[Artauli Sitorus, Pita]]>;
<![CDATA[Siallagan, Hamonangan]]>;
<![CDATA[Sidabutar, Rimbun C.D]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2597
<![CDATA[Penelitian ini bertujuan untuk menganalisis laporan realisasi anggaran dalam mengukur kinerja keuangan Desa Bakal Gajah untuk tahun 2021-2023. Metode yang digunakan adalah metode deskriptif kuantitatif dengan menganalisis data sekunder berupa laporan realisasi anggaran menggunakan teknik analisis data yakni rasio efektivitas dan rasio efisiensi. Hasil penelitian menunjukkan bahwa tingkat efektivitas rata-rata sebesar 100% termasuk efektif, sedangkan tingkat efisiensi rata-rata sebesar 98,22% termasuk kurang efisien. Desa Bakal Gajah harus terus menerus meningkatkan dan mengoptimalkan Pendapatan Asli Desa (PAD) dari tahun ke tahun, perlu adanya evaluasi rutin terhadap pelaksanaan dan realisasi anggaran untuk mengetahui kendala dan perbaikan yang dapat dilakukan.]]>
<![CDATA[Pengaruh Literasi Keuangan Dan Risiko Terhadap Keputusan Investasi Pada Mahasiswa Program Studi Akuntansi Universitas Pelita Bangsa ]]>
<![CDATA[Wijaya, Melida]]>;
<![CDATA[Weni, Desiam Annisa Fitri]]>;
<![CDATA[Umam, Atiqul]]>;
<![CDATA[Dasman, Sunita]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2472
<![CDATA[Investment has become a topic of great interest, particulary among university students, as a strategic step in managing finances and buiding future wealth. However investment decision making is influenced by several critical factors, including financial literacy and risk perception, as observed in accounting student at Universitas Pelita Bangsa. This research employs a quantitative method with survey approach. The sampling technique isbased on Slovin’s formula using accidental sampling, involving 89 students from a total population of 420. The primary instrument used is a structured questionnsire measuring financialliteracy, risk perception, and investment decisions. The data were anlyzed using multiple linear regression to examine relationships between variables. The findings of the study indicate that: (1) Financial literacy has a positive and significant effect on students investment decisions. (2) Risk perception also has a positive but not significant effect on investment decisions. (3) Simultaneosly, financial literacy and risk perception have a significant positive impact on students’ investment decisions. This research underscores the importance of financial literacy and risk comprehension in shaping prudent investment decisions, while also advocating for improved financial education among student to address financial challenges in the era of globalization.]]>
<![CDATA[Analisis Pengelompokkan Pelanggan Menggunakan Algoritma K-Means ]]>
<![CDATA[diana, yusvi]]>;
<![CDATA[Hadi, Febri]]>;
<![CDATA[Hadi, Meswantri]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2485
<![CDATA[The development of technology today has a great influence in various fields. One of the fields that requires information technology data processing is the business field. Information technology data processing is very necessary to analyze data in the business world. Data analysis is needed to understand customers and group customers. One of the data analysis methods used for customer grouping is the K-Means algorithm. This method also helps companies analyze customer loyalty in sales transactions. The purpose of the study is to group customers as an analysis of a business. Data grouping in this study is grouped into 2, namely loyal and less loyal customers. The data in this study is 20 data samples taken from sales transaction data. The results of this study produce information about loyal customers and less loyal customers so that from this information the company can make decisions to improve relationships with customers in making sales transactions]]>
<![CDATA[Pengaruh Struktur Modal, Capital Intensity, Dan Ukuran Perusahaan Terhadap Tax Avoidance ]]>
<![CDATA[Efendi, Muhamad]]>;
<![CDATA[Winingrum, Sri Putri]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i1.2496
<![CDATA[This research aims to determine the influence of capital structure, capital intensity and company size on tax avoidance. This research phenomenon on tax avoidance that occurred in 2019 was carried out by PT. Akasha Wira International Tbk (ADES) revealed that the company had carried out tax avoidance to maintain the optimal position of the resulting business profits or it was indeed caused by the company's unhealthy financial condition, however, in its implementation there were many violations that were detrimental to the reputation and state or procedures for implementing avoidance. taxes are carried out in an illegal way, cases of fraud in the tax evasion process were carried out by PT Ades Tbk in 2019, based on the fact that an audit by an independent party PT Ades Tbk provided irrelevant information between the amount of production and the business profits they generated, Apart from that, PT Ades Tbk was also identified as disguising the name of a subsidiary by using affiliates in the name of a company outside Indonesia and providing false information about the existence of the subsidiary. The variables used in this research are capital structure (X1), capital intensity (X2), company size (X3) and tax avoidance (Y). The sample selection method uses purposive sampling. The sample size for this research is 40 companies with a total of 200 data and uses natural logarithms because there are values that are too small. This research uses the Eviews 9 analysis tool. The panel data regression model is used as the methodology for this research. The research results show that the selected model is the Fixed Effect Model. The measurement used for the capital structure variable uses the Debt to Equity Ratio (DER), the capital intensity variable uses the Capital Intensity Ratio (CIR), the company size variable uses (SIZE). The results of this research simultaneously show that capital structure, capital intensity and company size influence tax avoidance. Partial research results show that capital structure has no effect on tax avoidance, capital intensity has no significant effect on tax avoidance, company size has an effect on tax avoidance.]]>
