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[Strategi Bersaing Unit Pemasaran Dalam Meningkatkan Penyaluran Produk Kredit Usaha Rakyat Bagi Pelaku Umkm Pada PT. BNI Cab. Selatpanjang ]]>
<![CDATA[Bestari, Juliano]]>;
<![CDATA[Turay, Tiara]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i4.2659
<![CDATA[Bank BNI Selat Panjang branch as a banking service certainly has several obstacles in distributing financing products to the community, one of these financing products is the People's Business Credit (KUR). Some of these obstacles include access to capital for MSMEs, remapping of branch credit processes, changes in KUR distribution provisions and land problems in the Regency. Kep. Meranti - Selatpanjang. Bank BNI as one of the largest banks in Indonesia has an important role in helping MSMEs gain access to capital through its credit products. Therefore, the purpose of this study is to find out (1) to find out the competitive strategy of the Marketing Unit of PT. BNI in increasing the distribution of People's Business Credit for MSMEs at PT. BNI Selatpanjang Branch. (2) To find out the obstacles faced by the Marketing Unit of PT. BNI in creating a competitive strategy in marketing People's Business Credit Products for MSMEs at PT. BNI Selatpanjang Branch. The research method used is qualitative descriptive research with the type of field research where the research is conducted using the method of collecting data directly at the location where the research was conducted. The results of the study found that the strength of Bank BNI Selatpanjang branch is currently High (Criteria value 4) in the sense that Bank BNI Selatpanjang branch is able to compete with other competitors. In terms of opportunities, Bank BNI Selatpnjang has criteria 3 / moderate. So there needs to be a re-evaluation of the performance results that have been carried out in order to create better opportunities in the future. Total score of Strength (S) - total score of Opportunities (O) = 21.156- 34.2779 = -13.12 and calculation for W-O: Total score of Weakness (W) - total score of Opportunities (O) = 73.512 - 95.14802 = -21.63 Calculation for S-T: Total score of Strength (S) - total score of Treaths (T) = 21.156 - 95.14802 = -. 73.99 then, calculation for W-T, then Total score of Weakness (W) - total score of Treaths (T) = 73.512 - 95.14802 = -21.63. from these results it can be concluded that PT. Bank BNI Selatpanjang branch is currently carrying out a defense strategy that is being used in competing with other competitors to market KUR products for MSME]]>
<![CDATA[Strategi Umum Porter (Generic Strategic Porters) ]]>
<![CDATA[Zahra, Sufiani]]>;
<![CDATA[Affandi, Muh]]>;
<![CDATA[Awaluddin, Murtiadi]]>;
<![CDATA[., Sudirman]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i4.2953
<![CDATA[Increasingly complex business competition in the digital era demands that companies, including local MSMEs and startups, develop effective and adaptive competitive strategies. One of the most widely used approaches is Porter's Generic Strategies, which encompass differentiation, cost leadership, and focus strategies. However, the emerging problem is the suboptimal application of Porter's generic strategies in the context of local digital businesses in Indonesia, as well as the limited number of studies examining their suitability to current market dynamics. This study aims to analyze the relevance of Porter's Generic Strategies in facing the challenges of modern competition, particularly in the local digital business sector. The method used is a qualitative approach through library research, with data sources consisting of books, scientific journals, and case studies from local companies. The analytical techniques used are descriptive-critical and thematic analysis. The results show that Porter's Generic Strategies remain relevant as a basic framework for strategy development, but require adaptation to technological changes, digital consumer preferences, and rapid market dynamics. Case studies of startups and MSMEs demonstrate that a combination of strategies—such as technology-based cost leadership and service differentiation—can be an effective solution for building competitive advantage. This study is expected to provide theoretical and practical contributions for academics and business actors in developing appropriate strategies in the digital era.]]>
<![CDATA[Hubungan Antara Teknologi Hijau, Insentif Pajak Karbon, Dan Kepatuhan Perusahaan Terhadap Standar Akuntansi Karbon (Studi Kasus Pt. Citra Nusantara Energi) ]]>
<![CDATA[Laila, Amar'atus]]>;
<![CDATA[Ramadhanti, Nouva Ayu]]>;
<![CDATA[Putri, Aprilia Wahana]]>;
<![CDATA[Kurniawati, Aprilia Tri]]>;
<![CDATA[R. Pandin, Maria Yovita]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i5.3252
<![CDATA[Global climate change poses a major challenge to the industrial sector, particularly the energy sector, which contributes approximately 24–25% of total global greenhouse gas emissions. To address this issue, the adoption of green technology and fiscal policies such as carbon tax incentives are expected to enhance corporate compliance with carbon accounting standards. This study aims to analyze the relationship between the use of green technology, the utilization of carbon tax incentives, and corporate compliance with carbon accounting standards, both partially and simultaneously. A quantitative approach with a causal-comparative research design was applied. Data were collected through questionnaires distributed to 50 employees of PT. Citra Nusantara Energi and analyzed using multiple linear regression, supported by validity and reliability tests, classical assumption tests, t-tests, and F-tests. The results show that green technology and carbon tax incentives have a significant partial effect on carbon accounting standards, while corporate compliance does not. However, simultaneously, the three independent variables significantly influence carbon accounting standards. These findings highlight the importance of environmentally friendly technology adoption and fiscal incentives in improving the transparency and accountability of corporate carbon emission reporting.]]>
<![CDATA[Pengaruh Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Pegawai (Studi Pada Puskesmas Tulung Selapan Kabupaten Ogan Komering Ilir) ]]>
<![CDATA[., Alviona]]>;
<![CDATA[Roni, Mukran]]>;
<![CDATA[., Trisninawati]]>;
<![CDATA[Septayuda, Irwan]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i5.3459
<![CDATA[This study is motivated by the suboptimal performance of employees, reflected in their inability to complete daily service tasks effectively, as well as issues of work motivation characterized by low attendance discipline. The purpose of this research is to analyze the effect of leadership style and work motivation on employee performance at Puskesmas Tulung Selapan. The study employs a quantitative approach using a survey method by distributing questionnaires to 72 employees selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS version 25. The findings reveal that both leadership style and work motivation have a positive and significant influence on employee performance. These results underscore that enhancing leadership effectiveness and providing appropriate motivation can improve employee productivity and performance quality.]]>
<![CDATA[Pengaruh Kualitas Produk Terhadap Loyalitas Pelanggan Dimediasi Kualitas Layanan Di PT Sinergi Gula Pabrik Gula Cinta Manis ]]>
<![CDATA[., Ikbal]]>;
<![CDATA[Helmi, Sulaiman]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i5.3473
<![CDATA[This study aims to analyze the effect of product quality on customer loyalty mediated by service quality at PT Sinergi Gula Nusantara Pabrik Gula Cinta Manis, a producer of Nusa Kita branded sugar. Based on observations, there were customer complaints regarding product quality, such as coarse and moist sugar texture compared to competing brands, as well as complaints about service quality, particularly the company’s slow response when problems occurred.This research employed a quantitative approach with data analysis techniques using Structural Equation Modeling Partial Least Square (SEM-PLS). The research sample consisted of 30 respondents who were customers of the company. The results showed that product quality had a significant effect on customer loyalty with a significance value of 0.000 (≤ 0.05). In addition, product quality also had a significant effect on service quality. However, service quality had no significant effect on customer loyalty (P-Value = 0.259 > 0.05) and was unable to mediate the effect of product quality on customer loyalty (P-Value = 0.262 > 0.05). Therefore, it can be concluded that product quality is the main factor influencing customer loyalty, both directly and not through service quality.]]>
<![CDATA[Pengaruh Sales Growth Dan Thin Capitalization Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi ]]>
<![CDATA[Anggraini, Muthia Suci]]>;
<![CDATA[Indrayani, Lioni]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i5.3500
<![CDATA[This research aims to examine the effect of sales growth and thin capitalization on tax avoidance with institutional ownership as a moderating variable. The population used in this study is all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period, with a sample size of 70 data obtained using a purposive sampling method based on certain criteria in accordance with the research objectives. This research is a quantitative study using secondary data in the form of financial and annual reports of energy sector companies that can be obtained through the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id or through other sources such as the official website of each company. The research instrument used is the documentation method, and the analysis was carried out using multiple linear regression and moderation regression analysis (MRA) to test the role of institutional ownership as a moderating variable with the help of Eviews 12 software. The results of the study based on the f test indicate that sales growth and thin capitalization have a simultaneous effect on tax avoidance. Partially (t test) shows the results that sales growth has an effect on tax avoidance, while thin capitalization has no effect on tax avoidance. Then, based on the results of the MRA test, it shows that institutional ownership is not able to moderate the influence of sales growth and thin capitalization on tax avoidance.]]>
<![CDATA[Peran Disiplin Kerja, Emotional Intelligence, dan Happiness At Work dalam Mencapai Kinerja Karyawan yang Optimal ]]>
<![CDATA[Khoirun Nisa, Fahma]]>;
<![CDATA[Rahmawati, Fitri Maulidah]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i5.3526
<![CDATA[Employee performance is a key factor in determining the success and achievement of organizational goals. However, various challenges such as low work discipline, poor emotional intelligence management, and declining happiness at work pose obstacles to achieving optimal performance. This study investigates the role of work discipline, emotional intelligence, and workplace happiness in achieving optimal employee performance at the Yogyakarta Technical Education Training Center (BLPT). The research aims to test the influence of work discipline, emotional intelligence, and workplace happiness on optimal employee performance. The study employs a quantitative method using non-probability sampling techniques, specifically a census/total sampling approach. The population consisted of all BLPT Yogyakarta employees, with 75 respondents. The research instrument was a questionnaire distributed offline via hard copies. Data analysis was conducted using multiple linear regression analysis through IBM SPSS version 25. The research results indicate that: (1) Work discipline has a negative and insignificant effect on employee performance, (2) Emotional intelligence has a positive and significant effect on employee performance, (3) Happiness at work has a positive and significant effect on employee performance. The conclusion is that work discipline has a negative and insignificant effect on employee performance, as it has become a basic standard possessed by employees, thus not creating significant performance variations among employees. Conversely, emotional intelligence and happiness at work have a positive and significant effect on employee performance, indicating that these two variables are important factors in improving employee performance in that environment.]]>
<![CDATA[Pengaruh Faktor Keuangan dan Faktor Non Keuangan Terhadap Opini Audit Going Concern ]]>
<![CDATA[Agustia Marshanda, Vera Tessa]]>;
<![CDATA[Suci, Rama Gita]]>;
<![CDATA[Fitriana, Nur]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i5.3527
<![CDATA[The financial condition of a company can reveal its actual level of security, enabling users of financial statements to analyze its financial health and predict its future business continuity (going concern). This study aims to examine the effect of financial and non-financial factors on going concern audit opinions. This research is quantitative in nature. The population consists of 165 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling procedure employed purposive sampling, resulting in a final sample of 115 companies. The research variables include going concern audit opinion as the dependent variable and four independent variables: profitability, liquidity, audit tenure, and audit firm reputation. Data were collected through observation and documentation, using observation and documentation sheets as research instruments. Data analysis was conducted using multiple linear regression with SPSS 26. The findings indicate that profitability significantly influences going concern audit opinions. Liquidity, however, has no effect on going concern audit opinions. Meanwhile, audit tenure and audit firm reputation both have a significant effect on going concern audit opinions.]]>
<![CDATA[Pengaruh Mekanisme Corporate Governance, Likuiditas, Ukuran Perusahaan, Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan ]]>
<![CDATA[Suciyanti, Velissa Nadia]]>;
<![CDATA[Azmi, Zul]]>;
<![CDATA[Fitriana, Nur]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i5.3535
<![CDATA[This study is motivated by the decline in the performance of the healthcare sector, which has become a particular concern amid rising public awareness of the importance of health services. However, the stock performance of this sector has contracted. Based on data from the Indonesia Stock Exchange (IDX), in 2024 the healthcare sector index fell by 2.6488%, marking the largest decline compared to ten other sectors. This indicates a gap between the increasing demand for health services and the financial performance of healthcare companies. The purpose of this study is to examine the effect of corporate governance mechanisms (independent commissioners and audit committees), liquidity, firm size, capital structure, and sales growth on the financial performance of healthcare companies listed on the IDX for the 2020–2024 period. This research applies a quantitative method with an associative approach. Data were obtained through documentation of annual financial reports sourced from the official IDX website and company portals. The population consists of 37 healthcare companies, with samples selected using purposive sampling. Based on the criteria, 13 companies were chosen with a five-year observation period, resulting in 65 observations. The data were analyzed using multiple linear regression with SPSS version 26. The results show that liquidity, capital structure, and sales growth significantly influence financial performance, while independent commissioners, audit committees, and firm size have no effect. These findings emphasize the importance of effective financial management and sales growth strategies in enhancing the performance of healthcare companies.]]>
<![CDATA[Pengaruh Word Of Mouth (Wom) Dan Brand Loyalti Terhadap Minat Beli Konsumen (Studi Kasus Pada Distributor Sparepart Motor Ud. Berkat Mulia) ]]>
<![CDATA[Fitri, Septa Yunanda]]>;
<![CDATA[., Trisninawati]]>;
<![CDATA[Helmi, Sulaiman]]>;
<![CDATA[Roni, Mukran]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v5i5.3540
<![CDATA[This research is motivated by the problems faced by UD. Berkat Mulia, namely the increasing number of motorcycle spare part stores, intense competition, the presence of brand loyalty among consumers, and consumers who are sensitive to services that must be as good as possible because it can affect the results received by consumers. If the service is not satisfying, there will be bad testimonials which will be heard by the outside community, and this will have a negative impact in the future on consumer purchase intention. This study aims to analyze the influence of brand loyalty on word of mouth and consumer purchase intention, as well as to determine the mediating role of word of mouth in the relationship between brand loyalty and purchase intention at UD. Berkat Mulia. The research method used is quantitative with a Structural Equation Modeling Partial Least Square (SEM-PLS) approach. The research sample consisted of 100 respondents selected using the Slovin technique. The results show that brand loyalty has a positive and significant effect on word of mouth, and also has a positive and significant effect on purchase intention. In addition, word of mouth is also proven to have a positive and significant effect on purchase intention. Another finding indicates that word of mouth is able to mediate the effect of brand loyalty on consumer purchase intention. Thus, this research emphasizes the importance of strengthening brand loyalty in increasing consumer recommendations and encouraging purchase intention. Practically, the results of this research can be used as a reference for companies in formulating more effective marketing strategies through optimizing brand loyalty and the dissemination of positive word of mouth.]]>
