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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 625 Documents
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Impelementasi Sak Emkm Dalam Penyusunan Laporan Keuangan Menggunakan Accurate Accounting Pada UMKM Hakuna Matata Pratiwi, Nabila; Rahmi, Fitria; Dahar , Reni
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1510

Abstract

The number of small, micro and medium enterprises (MSMEs) in Indonesia has increased significantly, but only a few MSMEs have implemented an accounting system in their financial records. Hakuna Matata MSMEs still carry out accounting records manually through recording expenses and receipts so that the owner does not know the exact amount of inventory and profit or loss earned. Manual recording can cause recording errors and the risk of losing data. The method used by the author in this research is descriptive qualitative with the type of case study. The data obtained is processed and then implemented into accurate software. From this research it can be concluded that the application of accurate software in Hakuna Matata MSMEs will ensure the preparation of financial reports more quickly and accurately, MSMEs can also find out the company's profit or loss. Computerized sales and purchase transactions also make it easy to find out inventory stock. The application of financial statements in accordance with SAK EMKM presents financial statements consisting of three components, namely the Statement of financial position, Income Statement and notes to financial statements prepared based on financial reports from accurate software.
Segmentation Of Vehicle Delivery Test Services Using K-Means Clustering Case Study Of West Pasaman District Transportation Services Azwar, Meiriza; Azwar , Tasrika; Heikal, Jerry
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 3 (2024): Mei - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1511

Abstract

This research aims to segment services using the K-Means Clustering method in the case of Vehicle KIR Test services. Service segmentation is important to understand the time, place and type of vehicle to be tested, so that the West Pasaman Regency Transportation Service can direct service efforts more effectively. The K-Means Clustering method is used to group customers based on certain attributes, such as test location, test time, vehicle type and test status. KIR test service data is collected, including variables such as test location, test time, test status and type of vehicle to be tested. Research data was analyzed using K-Means Clustering analysis. The research results are categorized into 3 clusters, namely: 1. First cluster: KIR services with work as a trader, income around Rp. 3,473,882, located in the Ranah Batahan District area, the average visit time is 13.18 WIB which is also influenced by the distance traveled by KIR officers from Simpang Empat to Ranah Batahan ±82.3Km, 2. Second Cluster: KIR services with traders earning Rp. . 2,606,324, with the aim of KIR services to Koto Balingka District with a distance of ±56.3 Km and an average visiting hour of 10.37 WIB, the type of vehicle that is often tested is goods cars.3. Third Cluster: KIR services with self-employed work earning Rp. 4,544,071, with the aim of the KIR service to Pasaman District and the average visiting time is 11.05 WIB, the type of vehicle that is often tested is the trailer/outboard carriage.
Pengaruh Agresivitas Pajak, Leverage, dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Fernanda, Heru; Yanti, Nino Sri Purnama
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1513

Abstract

This study aims to examine Tax Aggressiveness, Leverage and Profitabilitas on Earnings Management. The dependent variable in this study is Earnings Management. While the independent variables are Tax Aggressiveness, Leverage and Profitabilitas. The population in this study are Manufacturing Companies on the Indonesia Stock Exchange in 2020-2022. The sampling method used was purposive sampling method so that 12 samples were obtained. The total number of data processed in this study was 232 data. The type of data used is secondary data. The data analysis method used in this research is multiple regression. The results of this study indicate that Tax Aggressiveness Test results from the Tax Aggressiveness obtained a t-count value of 1,519< t-table 2,69389 with a significant value of 0.139 where the significance value is > 0.05 and Leverage test results obtained a t-count value of -0,257 < t- table 2,69389 with a significant value of 0.798 where the significant value is > 0.05 so it has no significant effect on Earnings Management. While Profitabilitas test results obtained t value of -1,666 < t-table 2,69389 with a significant value of 0.105 where the significant value <0.05. so that it has no significant effect on Earnings Management
Pengaruh Net Profit Margin, Debt To Equity Ratio, Return On Equity Dan Dividend Payout Ratio Terhadap Harga Saham Marlina, Rini
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1516

Abstract

This study aims to examine and analyze the effect of Net Profit Margin, Debt to Equity Ratio, Return On Equity and Dividend Payout Ratio on stock prices. So the research design used is causal research. The population of this research is all companies in the Infrastructure, Utilities and Transportation Sector Services Listed on the Indonesia Stock Exchange for the 2018-2020 period as many as 71 companies. The sample was taken by non-probability method with purposive sampling technique and obtained a sample of 12 companies that meet the criteria. The research data was taken from the financial statements and annual reports of each sample company, which was obtained from the official website of the Indonesia Stock Exchange, namely https://www.idx.co.id. The data was processed using SPSS with multiple linear regression method. Based on the tests that have been carried out, the results obtained that partially Net Profit margin and Dividend Payout Ratio have a positive effect on stock prices, while Debt to Equity Ratio and Return On Equity have no effect on stock prices.
Pengaruh Penggunaan Lensa Kontak Lunak Terhadap Kesehatan Mata Di Optik Padang Yusfita , Ermi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1520

Abstract

The research results showed that respondents did not fully know the correct and correct procedure for using soft contact lenses, this can be seen from 28 respondents (62.2%) knowing the correct procedure for using soft contact lenses and 17 respondents (37.8%) not knowing the procedure for using lenses correct soft contact lenses, 26 respondents (57.8%) understand the impact of using soft contact lenses and 19 respondents (42.2%) do not understand the impact of using soft contact lenses, 29 respondents (64.4%) know about how to overcome the impact of using soft contact lenses. not in accordance with standards and as many as 16 respondents (35.6%) did not know about how to overcome the impact of using soft contact lenses that do not comply with standards,
Pengaruh Content Richness, Perceived Value Dan Social Influence Terhadap Minat Berlangganan (Survey pada Pengguna Aplikasi Vidio di Kota Padang) ., Suziana; ., Agriqisthi; Akbar, Lucky Ali
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1523

Abstract

Penelitian ini membahas tentang pengaruh content richness, perceived value, dan social influence sebagai variabel independen terhadap variabel dependen minat berlangganan pada pengguna Vidio di Kota Padang. Penelitian ini menggunakan metode kuantitatif dengan menggunakan sumber data primer. Sampel penelitian berjumlah sebanyak 140 orang. Data diperoleh melalui kuesioner dengan menggunakan skala likert yang dibagikan kepada responden secara online. Pengolahan data dilakukan dengan menggunakan perangkat lunak IBM SPSS versi 25. Hasil penelitian menunjukkan bahwa content richness berpengaruh secara positif dan signifikan terhadap minat berlangganan, perceived value berpengaruh positif dan signifikan terhadap minat berlangganan, serta social influence berpengaruh positif dan signifikan terhadap minat berlangganan.
Dampak Kebijakan PP Nomor 55 Tahun 2022, Kesadaran Wajib Pajak, Dan Kepercayaan Kepada Pemerintah Tehadap Kepatuhan Wajib Pajak UMKM Kusufiyah, Yunita Valentina; Anggraini, Dina
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1531

Abstract

The government has made various efforts to increase MSME taxpayer compliance, this is because the high contribution of MSMEs to GDP (Gross Domestic Product) reaches 60.5 percent and can absorb 96.9 percent of the total national workforce (Hidranto, 2022) . One of the government's policies is to provide a reduction in tax rates for MSMEs by issuing Government Regulation No. 55 of 2022 concerning Adjustments to Income Tax Rules. This rule, especially in Chapter Taxpayer compliance does not come from external factors of the taxpayer but from the taxpayer's self, namely the taxpayer's awareness and trust in the government. This research aims to empirically test Government Regulation Policy No. 55 of 2022, Awareness and Trust in the government regarding taxpayer compliance. This research was conducted on individual MSME Taxpayers registered at KPP 1 and KPP 2 Padang.Using the Sovin formula provides a minimum sample size of 99.22 which is rounded up to 100 individual MSME taxpayers in Padang City. This research uses a data collection method by distributing questionnaires to respondents in the form of a list of questions prepared on paper and Google form. The results of this research prove that there is no influence of the policy of Order No. 55 of 2022 with a reduction in MSME income tax rates on MSME taxpayer compliance in Padang City, while the variables of awareness and trust in the government have an influence on MSME taxpayer compliance in Padang City.
Pengaruh Pemahaman Kode Etik Profesi Akuntan Terhadap Perilaku Etis Auditor (Studi Kasus Kantor Akuntan X Dan Y di Jakarta Selatan) Al Amin, Muhamad Hafidzudin; ., Rahmaita; Sumiarti, Elni; ., Novadilastri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1561

Abstract

The increasing number of cases of violations of the Accountant's Code of Ethics among the Accounting Profession is currently causing a crisis of trust in society. This research aims to determine the influence of understanding the professional code of ethics for accountants on the ethical behavior of auditors at KAP X and Y in South Jakarta. The research design uses quantitative research methods. Sampling techniques are generally carried out randomly, data collection uses primary data, namely distributing questionnaires or questionnaires that are quantitative or statistical in nature with the aim of testing predetermined hypotheses. In this research, the population is Auditors who work at Public Accounting Firms X and Y in South Jakarta using saturated sampling or census. The data analysis used in this research is analyzing quantitative data consisting of validity tests, reliability tests, classical assumption tests, simple regression and hypothesis tests with the help of the SPSS version 27 program. 9.273 with a significant value of 0.000, while ttable is 0.679, so tcount > ttable (9.273 > 0.679), then the code of ethics shows a number < 0.005 (0.000 < 0.005), Ha is accepted, meaning that partially the code of ethics has a significant effect on the auditor's ethical behavior.
Minat Dan Kesiapan Diri Suksesor Dalam Suksesi Kepemimpinan Di Perusahaan Radio Swasta Pramono, Cahyo; Nasution, Harmein; Trimurni Maas, Linda
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1570

Abstract

This research was conducted in several family companies based in North Sumatra due to the presence of numerous private radio companies that can only manage their businesses for one to two generations. In this study, the variables of interest and successor readiness were used in the process of leadership succession in the researched private radio companies. The research was carried out descriptively using descriptive analysis, which was conducted through in-depth interviews. The research findings show that the interest of successors significantly influences the readiness of successors to take over leadership in private radio companies. Many private radio companies have not yet begun the succession process due to the interests of prospective successors. In order to improve their preparedness, successors often engage in capacity-building through various means, whether methodical or not. This shows the situation of many private radio companies that can only survive for one to two generations.
Analisis Modal Sosial Dan Peningkatan Pendapatan Pada Program Simpan Pinjam Perempuan (SPP) PNPM-MPD Di Nagari Padang Laweh Kabupaten Agam Julianto, Dedi; Hirma, Dian; Khairiyah, Susan; Saraswati, Ulfa
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1576

Abstract

Masalah kemiskinan merupakan masalah yang sangat rumit di Indonesia dari dulu hingga saat ini. Untuk mengatasi masalah kemiskinan tersebut, pemerintah Indonesia pada tahun 2007 membuat suatu Program Nasional Pemberdayaan Masyarakat Mandiri (PNPM-Mpd). Melalui program inilah pemerintah membantu masyarakat yang keadaan perekonomiannya lemah, sehingga masyarakat tersebut bisa meningkatkan taraf kesejahteraan mereka. Salah satu program PNPM-MPd dalam mengatasi kemiskinan di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam yaitu Program Simpan Pinjam Perempuan (SPP).Kelompok Simpan Pinjam Perempuan (SPP) PNPM-MPd di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam ini adalah perempuan- perempuan yang telah membuat usaha yang dapat menghasilkan keuntungan. Penelitian ini bertujuan untuk (1)Menganalisis pengaruh pinjaman modal SPP program PNPM-MPd terhadap perkembangan usaha masyarakat di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam.(2)Menganalisis sikap wirausaha terhadap perkembangan usaha masyarakat di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam.(3)Menganalisis pengaruh pinjaman modal SPP PNPM-MPd terhadap peningkatan pendapatan masyarakat di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam. Penelitian ini adalah penelitian ex-post facto dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah anggota kelompok SPP PNPM Mandiri Perdesaan di Nagari Padang Laweh Kecamatan Sungai Pua Kabupaten Agam yang memiliki usaha. Jumlah populasi dalam penelitian ini adalah 512 orang anggota, dan sampel yang diambil sebanyak 102 orang anggota. Teknik sampling yang dipergunakan adalah proportional random sampling. Pengumpulan data dilakukan dengan angket, wawancara, dan dokumentasi. Teknik analisis data menggunakan path analysis dengan bantuan program AMOS 21.0 Hasil penelitian menunjukkan bahwa: 1) tidak terdapat pengaruh positif dan signifikan pinjaman modal SPP Program PNPM Mandiri Perdesaan terhadap perkembangan usaha masyarakat dengan nilai koefisien jalur (R) sebesar 0,039 dan taraf signifikansi (p)=0,652; 2) terdapat pengaruh positif dan signifikan sikap wirausaha terhadap perkembangan usaha masyarakat dengan nilai R sebesar 0,417 dan p=0,000; 3) tidak terdapat pengaruh positif dan signifikan pinjaman modal SPP terhadap peningkatan pendapatan masyarakat dengan nilai R sebesar 0,089 dan p=0,166; 4) terdapat pengaruh positif dan signifikan sikap wirausaha terhadap peningkatan pendapatan masyarakat dengan nilai R sebesar 0,338 dan p=0,000; 5) terdapat pengaruh positif dan signifikan perkembangan usaha terhadap peningkatan pendapatan masyarakat Kec. Ambal dengan nilai R sebesar 0,527 dan p=0,000 (p<0,05)

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