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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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Peran Komunikasi Efektif Kepala Sekolah Dalam Meningkatkan Motivasi Kerja Guru ., Zurhidayati; Hendriani , Suswati
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.v4i2.1666

Abstract

The headmaster's communication style can cause misinterpretation and ambiguity in delivering messages to teachers. This type of study is qualitative research with a descriptive method. The subjects of this study were the headmaster and ten teachers of SMP Negeri 2 Sijunjung. The instrument of this study was an interview sheet, collecting data through interviews. The data collected were analyzed using a thematic approach. The results of the study findings show that the communication carried out by the headmaster to motivate teachers includes the ability to deliver messages clearly, an inclusive leadership style and focuses on community building, the role of the headmaster as a facilitator in the decision-making process, routine communication, support in overcoming problems faced by teachers, and the application of effective communication practices such as transparency, empathetic approach, building interpersonal relationships, and providing constructive feedback to teachers. In conclusion, the headmaster's communication is essential in increasing teachers' work motivation to create a positive work environment and improve the quality of education.
Determinan Transfer Pricing Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Suwandi, Eko Darmawan; Syarifudin, Achmad
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.v4i2.1685

Abstract

Transfer pricing is used to determine prices for goods and services traded from subsidiaries to other subsidiaries or to the parent company. The price set is not in accordance with the reasonable market price. Multinational companies implement transfer pricing policies to reduce taxes paid by manipulating the prices of goods traded to related parties of the company. The aim of this research is to find out what factors can influence companies in carrying out transfer pricing. The dependent variable examined in this research is transfer pricing. The independent variables in this research consist of taxes, foreign ownership, company size, and leverage. This type of research is quantitative research that tests the influence between hypothesized variables through the presentation of numerical data. The data used in this research is secondary data sourced from the financial reports of mining companies listed on the Indonesia Stock Exchange for 2019-2023. The sample in this research was determined using the purposive sampling method. The analysis technique used in the research is multiple linear regression analysis with the help of the IBM SPSS version 21 program. The results of this research show that tax has a significant positive effect on transfer pricing, foreign ownership has a significant positive effect on transfer pricing, leverage has a significant positive effect on transfer pricing, and Company size has no effect on transfer pricing.
Peran Kemajuan Teknologi Informasi dalam Memoderasi Pengaruh Motivasi Investasi, Pengetahuan Investasi,,Pelatihan Pasar Modal, , Modal Investasi Minimal dan Persepsi Resiko terhadap Minat Investasi Generasi Milenial di Pasar Modal Raflis, Ratnawati; Thahirah, Khadijah Ath; ., Rahmaita; ., Indrayeni
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.v4i2.1707

Abstract

Technology is an instrument that has an impact on the business sector, especially the capital market. Cost efficiency will be achieved through the use of technology. Apart from that, the speed and accuracy obtained from the use of technology are what is needed for trading on the stock exchange floor so that investors, brokers and related institutions can quickly analyze and make investment decisions. Furthermore, the capital market sector, in which thousands of companies are registered, actively buying and selling their shares, is very dependent on speed and accuracy in carrying out transactions on the stock exchange floor. The solution for this is that the existence of technology is really needed so that investors, brokers, traders and related institutions can make accurate decisions.The convenience of the existence of this technology is one of the factors that triggers the interest of the millennial generation, especially students, to invest, especially the convenience for novice investors who have just started investing and who do not yet have their own income.Furthermore, other factors that are thought to influence investment interest are Investment Motivation, investment knowledge, capital market training, Minimum Investment Capital and Risk Perception, all of which are Independent variables and Information Technology is presented as a moderating variable in order to strengthen the relationship between the aforementioned Independent variables and Investment Interest. .The data collection method used questionnaire and documentation techniques and the sampling technique used was purposive sampling for students from the Faculty of Economics and Business at three universities in the city of Padang. The data analysis method uses multiple linear regression tests and Moderated Linear Regression (MRA).The research results conclude that the findings from the answer to the problem formulation are that the Moderating Variable of Technological Progress on Investment Motivation has a significance value of 0.032. This means that the significance value is 0.032<0.05. So, it can be seen that the variable Moderation of Technological Progress on Investment Motivation has a significant effect on investment interest.
Pengaruh Inflasi Dan Pertumbuhan Ekonomi Terhadap Kemiskinan Di Sumatera Baerat Tahun 2014-2021 Afrianti, Rini
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.v4i2.1710

Abstract

The aim of this research is to analyze the partial and simultaneous influence of inflation and economic growth on poverty in West Sumatra. This research uses timeseries data with a time series from 2014-2023. The analysis method uses multiple linear regression analysis with the SPSS program. The research results show that the inflation variable (X1) is 1.311, a significant value of 0.031 > 0.05, which means that the inflation variable has a significant effect on poverty. economic growth (X2) has a significant value of 0.513 > 0.05, which means that the economic growth variable has no significant effect on the prominence of poverty. The calculated F value is 3.654, while the F table value is obtained through the F table (Dk=k-1, Df=n-k-1 so that Dk= 2-1=1 Df= 10-2-1= 7, so the F table value is 3 .14 ​​means that F count > F table (3.654 > 3.14) and a significant value of 0.000 < 0.05 results in a coefficient of determination of 0.511. This means that 51.1% of poverty is influenced by inflation and economic growth, while the remaining 48.9. % poverty is influenced by other variables not examined in this research.
Implementasi CSR Perusahaan Kawasan Industri Kimia PT. Chandra Asri Petrochemical.Tbk Di Kecamatan Ciwandan , Kota Cilegon Sutisna, Nuril Anwar; Suryasuciramdhan, Arfian; Mujahidin, M Halwin; Zulfikar, Meiby; Fatchurrochman, Agus
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.v4i2.1712

Abstract

The emergence of gas through chimneys in Cilegon City, especially in the Ciwandan Area, has driven social, social and monetary transformation. The rapidly growing industry has changed the social and monetary order of an area that has been recognized as an agrarian culture into a modern culture. The existence of large organizations that utilize natural resources in Ciwandan has increased the hopes of the surrounding community for an increase in wages, through the Corporate Social Obligation (CSR) program. Therefore, the examination tries to uncover elements of CSR implementation in the PT. Chandra Asri area. This investigation is driven by interpretation techniques with emotional thinking as a context-oriented examination. Data collection is carried out through hierarchy collection, integrated discussions, and documentation studies. Meanwhile, the sources of the research include pioneers of the city corridor, city and regional government officials, pioneers in the areas around the current area, and CSR implementers of PT. Chandra Asri, The results of the examination show that CSR training has been carried out by PT for some time. Chandra Asri at least when he was still under joint administration with medical staff, especially those related to assistance in the field of government, including health, education, social and activities in the field of government. The desperation of this examination gave rise to problems that occurred at PT. Chandra Asri, will be fully responsible for things that hinder the environmental climate. Because after air pollution by these substances occurs, its occupants experience diseases such as shortness of breath, weakness, stability and disease. The purpose of this study, researchers can understand and know the response of PT. Chandra Asri, to the surrounding community affected by chemicals and gas leaks carried out by PT. Chandra Asri.
Pemakaian Sistem Atribusi Dalam Pembiayaan Pensiunan Di Bank Syariah Mandiri Febrina, Donna Ikranova; Raihani, Hulfa; Jufri, Yenni; Raid , Naufal; Diapepin , Mukti
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.v4i2.1714

Abstract

Atribusi merupakan dana talangan atau bantuan yang diberikan oleh suatu perusahaan agar dana klien dapat dicairkan dengan cepat. Bank adalah badan usaha yang menghimpun dana masyarakat dalam bentuk tabungan dan menyalurkannya kepada masyarakat dalam bentuk pembiayaan dan/atau cara lain untuk meningkatkan taraf hidup masyarakat. Bank Syariah Mandiri KC Sawahlunto salah satu bank yang memiliki beragam produk untuk penggalangan dan penyaluran dana. Salah satu produk pembiayaan yang ditawarkan oleh Bank Syariah Mandiri KC Sawahlunto adalah penggunaan sistem vesting dalam pembiayaan pensiun, yaitu pembiayaan konsumtif yang hanya diberikan kepada pensiunan dari pensiunan pegawai (PNS, BUMN atau BUMD) atau pensiunan janda. Untuk memperoleh pembiayaan pensiun, nasabah harus melalui berbagai prosedur pembiayaan seperti pengumpulan informasi, verifikasi data, analisis pembiayaan, dan lain-lain, hingga kredit atau pembiayaan diterbitkan. Metode yang digunakan adalah metode kualitatif dengan teknik pengumpulan data dengan observasi, wawancara, dan dokumentasi, yang bertujuan untuk mengetahui bagaimana pemakaian sistem atribusi pembiayaan pensiuan di Bank Syariah Mandiri KC Sawahlunto. Berdasarkan hasil penelitian didapatkan bahwa pengajuan permohonan pembiayaan dilakukan oleh nasabah dan melengkapi persyaratan yang diminta, analisis pembiayaan yang dilakukan oleh CBRM untuk pengecekan kelengkapan dokumen, keputusan pembiayaan yaitu keputusan atas permohonan pembiayaan nasabah, penanadatanganan akad dan pengikatan agunan yaitu proses penanadatanganan perjanjian pembiayaan yang dilakukan oleh CBRM dan nasabah, kemudian agunan dikuasakan oleh nasabah kepada pihak bank, Realisasi pembiayaan yaitu tahapan pencairan pembiayaan pensiun yang dilaksakan oleh BFO.
Penetapan Tata Kelola Keuangan Desa Nini, Nini; Wijaya, Riani Sukma; Rahmaita, Rahmaita
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.v4i2.1728

Abstract

Sejak adanya kebijakan otonomi daerah, membuat pemerintah desa harus mandiri dakam mengelola sumberdaya yang dimiliiki desa Pemerintah daerah di tuntut kemandiriannya untuk mengelola sumber daya desa yang dimilikinya dengan baik. Pemerintah desa harus mampu mengelola dana tersebut secra akuntabilitas dan juga transparan. Penelitian ini bertujuan untuk menguji hubungan akuntabilitas, transparasi dan pemahaman perangkat desa dalam tata Kelola keuangan desa pada masa pandemic COVID-19 di 13 desa yanga ada di Kabupaten Padang Pariaman. Penelitian kuantitatif ini menggunakan data primer yang dikumpul melalui survey kuisioner di 13 desa di Kabupaten Padang Pariman. Sampel dalam penelitian terdiri dari kepada desa, sekretaris, dan kepala keuangan serta masyarakat setempat. Hasil penelitian menunjukan bahwa akuntabilitas dan transparansi berpengaruh positif terhadap pengelolaan keuangan desa dan pemahaman perangkat desa tidak berpengaruh terhadap pengelolaan keuangan desa. Kabupaten Padang Pariaman sudah melakukan akuntabilitas dan transaparansi tentang dana desanya dengan baik.
Analisis Minat Baca Mahasiswa Di Era Digital : Kajian Environment, Technology Development ,Facility , Motivation Dan Gender Yusnaena, Yusnaena; Julianto, Dedi; ., Trisukma; Fadhillah, Ghina; Handayani , Rica Novita
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.v4i2.1737

Abstract

Minat baca merupakan karakteristik tetap dari proses pembelajaran sepanjang hayat yang berkontribusi pada perkembangan kualitas individu . Membaca buku sangat baik sebagai latihan otak dan pikiran. Membaca dapat membantu menjaga otak agar selalu menjalankan fungsinya secara sempurna. Saat membaca, otak dituntut untuk berpikir, menganalisis berbagai masalah, mencari jalan keluar dan solusi hingga menemukan hal-hal baru,maka perlu minat baca untuk ditingkatkan karena dengan membaca mahasiswa memiliki wawasan yang luas yang bisa diimplementasikan dalam kajian serta proses pembelajaran. Penelitian ini merupakan penelitian payung dengan melibatkan 2 (dua) orang mahasiswa, bertujuan untuk mengetahui pengaruh Environment , Technology Development, Facility,Motivation dan gender terhadap minat baca mahasiswa. Populasi dalam penelitian ini adalah mahasiswa Manajemen FEB Universitas Dharma Andalas yang berjumlah 1201 orang .Teknik pengambilan sampel menggunakan Rumus Slovin adapun jumlah sampel sebanyak 92 orang. Hasil penelitian menunjukkan bahwa: (1) ada pengaruh positif dan signifikan dari Environment terhadap minat maca mahasiswa F E B Universitas Dharma Andalas. (2) Ada pengaruh positif dan signifikan dari Technology Development Terhadap minat baca mahasiswa F E B Universitas Dharma Andalas .(3). ada pengaruh positif dan signifikan dari Facility terhadap minat baca mahasiswa F E B (4). ada pengaruh positif dan signifikan dari motivasi terhadap minat baca baca mahasiswa F E B Universitas Dharma Andalas (5) ada pengaruh positif dan signifikan dari gender terhadap minat baca baca mahasiswa F E B Universitas Dharma Andalas (6) Ada pengaruh posiif dan signifikan Environment,Technology Development,facility, Moivasi dan Gender secara bersama-sama terhadap Minat Baca mahasiswa F E B Universitas Dharma Andalas
Does Organizational Commitment, Ethical Leadership And Ethical Climate Affect On Deviant Behavior In The Workplace? Akmal, Akmal; Azliyanti, Elfitra; Rosha, Zeshasina
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1779

Abstract

Nowadays, ethical issues in organizations are an interesting topic to discuss, especially for the problem of deviant behavior. Therefore, this issue is a major concern in the field of organization and business. Deviant behavior will have negative implications for individuals, groups, and organizations which encourages practitioners and academics to pay more attention to ethical management. The paper explores the relationship between ethical leadership, ethical climate, organizational commitment, and deviant behavior. The respondent of this research are employees of PT. Japfa Comfeed Indonesia . The study measures ethical climate using 5 indicators with 26 statement items sourced from Cullen (1993), organizational commitment using 3 indicators with 18 statement items sourced from Meyer, Allen, and Smith (1993), and ethical leadership using 10 indicators with 15 statement items sourced from Yulk (2010). The data collection method used in the research is a questionnaire sent via Google Form. Data analysis using the Partial Least Square (PLS) approach using the help of the SmartPLS program. Overall, the study suggests that promoting ethical leadership and creating a positive ethical climate can enhance organizational commitment and reduce deviant behavior at PT. Japfa Comfeed Indonesia.
Analisis Pengaruh fraud diamond dan Gone theory terhadap Academic Fraud pada mahasiswa akuntansi di kampus Universitas Dharma Andalas, STIE KBP-Padang, dan pada Universitas Putra Indonesia “YPTK” Padang Rahmaita, Rahmaita; Tahirah, Khadijah Ath; Raflis, Ratnawati
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1781

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh serta analisis Fraud Diamond dan Gone Theory terhadap Academic Fraud . Varibel Fraud Diamond memiliki indikator Tekanan (X1), Kesempatan (X2) dan Rasionalisasi (X3) Kemampuan (X4) Variabel Gone Theory memiliki indikator Keserakahan (X5), Kebutuhan (X6) Pengungkapan (X7). Populasi dalam penelitian ini adalah mahasiswa akuntansi Strata satu (S1) Pada Kampus Universitas Dharma Andalas, STIE KBP Padang dan Universitas Putra Indonesia YPTK. Populasi mahasiswa yang dipilih adalah mahasiswa yang telah menduduki minimal semester 6 karena mahasiswa telah mengikuti mata kuliah auditing serta sudah memiliki ilmu terkait dengan etika profesi. Teknis pengambilan sampel yang digunakan adalah Convenience Sampling dan sampel yang digunakan adalah sebanyak 93 sampel. Hasil penelitian menyatakan bahwa variabel Tekanan, Kesempatan, Keserakahan berpengaruh signifikan positif, sedangkan Rasionalisasi, Kemampuan, Kebutuhan dan Pengungkapan tidak berpengaruh terhadap Academic Fraud pada mahasiswa S1 Akuntansi Universitas Dharma Andalas, STIE KBP Padang dan Universitas Putra Indonesia YPTK

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