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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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Pengaruh Kinerja Keuangan Dan Komite Audit Terhadap Nilai Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2019-2022 Putri, Risky Nindia; Metalia, Mega; ., Sudrajat; Kusumawardani, Niken
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.v4i4.1936

Abstract

Menguji pengaruh komite audit dan kinerja keuangan terhadap nilai perusahaan asuransi yang terdaftar di Bursa Efek Indonesia menjadi tujuan utama penelitian ini. Teknik kuantitatif digunakan dalam penyelidikan ini. Populasi penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia, yang menggunakan strategi purposive sampling untuk pengambilan sampelnya. Serangkaian uji asumsi standar, termasuk normalitas, multikolinearitas, autokorelasi, dan heterodastisitas, digunakan dalam prosedur analisis data. Temuan penelitian ini membuktikan bahwa nilai perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) dipengaruhi secara negatif dan signifikan oleh kinerja keuangan, atau hipotesis pertama (H1) ditolak dan nilai asuransi perusahaan yang terdaftar di BEI berpengaruh positif dan signifikan terhadap komite audit atau hipotesis kedua (H2) diterima.
Meningkatkan Minat UMKM Melalui Penyediaan Akses Permodalan Dan Bantuan Teknis Di Sidrap Rusdi, Muhammad; Palla, Rahmat Anggung; Niswar, Muh.; Zainuddin, Akmal; Maulia, Umrah Mekar
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.v4i4.1940

Abstract

The aim of this research is to increase the interest of MSMEs in Sidrap in accessing capital and technical assistance. First, this research analyzes barriers to access to capital and finds solutions to these problems. Second, this research assesses the need for technical assistance by identifying the specific needs of MSMEs in Sidrap to increase their capacity and competitiveness. Fourth, this research develops a targeted technical assistance program to help the growth of small and medium enterprises (MSMEs) in Sidrap. Finally, this research provides policy suggestions that can be used by local governments and other stakeholders to support small and medium enterprises (MSMEs). It is hoped that through this comprehensive approach, MSMEs in Sidrap can increase their competitiveness and increase their contribution to the local economy by gaining better access to capital and technical assistance that suits their needs. In addition, this research will serve as a basis for more efficient policy making that supports the development of MSMEs in Sidrap.
Analisis Kelengkapan Berkas Pada Kasus Pending / Gagal Klaim Guna Menunjang Ketepatan Klaim BPJS Di Rumah Sakit Umum Amira Purwakarta Octaviani, Julia; Susanti, Ai Susi
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.v4i4.1947

Abstract

This study aims to determine the analysis of completeness of files in cases of pending/failed claims to support the accuracy of BPJS claims at the Amira General Hospital, Purwakarta.The research method used is a qualitative method with a systems approach through in-depth interviews as the primary data source and observations as secondary data in the form of inpatient claim files. From the results of the study it can be concluded that the results of the analysis of file completeness on the delayed/failed claim case variable is 91.8%, which means strong and 8.2% is influenced by other variables, namely error. 1. caused by doctors being busy in service 2. awareness of nurses to remind doctors to fill out medical resumes 3. expertise of claims officers and administration. The suggestions given to fix this problem are 1. Providing in-depth education to doctors regarding the importance of filling out a patient's medical resume is a responsibility that must be carried out in the midst of busy service, To reduce the impact of incomplete filling out of a Medical Resume, the competent authority shall issue a warning or sanction to doctors who do not comply. 2. Provide education to nurses to always remind doctors to fill out resumes when the doctor states that the patient is allowed to go home, 3. Hold meetings to discuss problems regarding claims file problems and hold training for claims officers and administration to develop skills on how to overcome problems that occur.
Menganalisis Ekonomi Dalam Islam Yang Berkaitan Dengan Aspek Hukum Dalam Bisnis Mardiansyah, Arbi; Syafril, Rizki
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1950

Abstract

Islamic economics is a scientific discipline that integrates economic principles with Islamic teachings. In the Islamic economic framework, business activities are not only viewed from a profit perspective, but also from an ethical and social responsibility perspective. The Islamic economic approach to business rejects the practices of riba (interest), gharar (uncertainty), and maysir (speculation), and requires the implementation of a system based on profit sharing such as mudharabah and musyarakah. In addition, in carrying out business, it must always be ensured that the goods and services traded are halal and good, in accordance with the principles of halal and thayyib. The principles of economic growth in Islam include tawhid, rubiyyah, caliphate, and tazkiyah. It is hoped that by complying with sharia business ethics, a Muslim entrepreneur can maintain his business because he will always receive the blessings of Allah SWT both in this world and in the hereafter.
Pengaruh Penghindaran Pajak dan Kinerja Keuangan Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pusphitasari, Pusphitasari; Indradi, Donny
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1953

Abstract

Maintaining and increasing company value is a crucial element in business competition, where owners and investors measure success through stock value and financial performance. This study analyzes the elements that affect the value of companies in the consumer non-cyclicals sector on the Indonesia Stock Exchange for the period 2018-2022. The results show that tax avoidance and financial performance influence company value, while company size moderates the impact of tax avoidance but does not moderate the impact of financial performance on company value. The study also reveals that although tax avoidance is legal, it can reduce investor confidence if not accompanied by information transparency. This study has several limitations, such as the sample being limited to the consumer non-cyclicals sector on the Indonesia Stock Exchange and the observation period of five years, which includes the pandemic period. The variables used in this study are also limited, which may not cover all factors affecting company value. Therefore, further research with a broader scope and additional variables is needed for more comprehensive results. In a broader context, this study emphasizes the importance of financial information transparency and compliance with tax obligations in maintaining investor confidence. Companies need to manage finances effectively and efficiently to achieve optimal performance and increase company value, which will ultimately attract investor interest and trust.
Pendapatan Asli Daerah Dan Dana Alokasi Khusus Terhadap Belanja Daerah Pada Kabupaten/Kota Provinsi Sumatera Barat Putri, Cantika Rahmanda; Putra, Gerry Hamdani
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.v4i4.1954

Abstract

This research aims to test whether there is an influence of local original income and special allocation funds on regional spending at the Central Statistics Agency (BPS) of West Sumatra. The population in this study were 19 West Sumatra Regencies/Cities at the West Sumatra Central Statistics Agency (BPS). The samples used were 57 samples from the West Sumatra Central Statistics Agency (BPS). The sampling technique used documentation techniques. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with Eviews 9. The results of this research provide empirical evidence that partially the variables of local original income and special allocation funds have a positive effect on regional spending. Simultaneously, the variables of local original income and special allocation funds have a positive effect on regional spending.
Pengaruh Intellectual Capital terhadap Nilai Perusahaan pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Iqbal, Muhammad; Faradilla, Putri Khairunnisyah
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.v4i4.1956

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap nilai perusahaan pada sub sektor kesehatan yang terdaftar di Bursa Efek Indonesia pada periode 2018-2022. Variabel independen dalam penelitian ini adalah komponen dari Intellectual Capital yaitu Human, Structural Capital, dan Costumer Capital yang diukur menggunakan rumus dari masing masing variabel. Variabel dependen dalam penelitian ini adalah Nilai Perusahaan yang diukur dengan Price to Book Value (PBV). Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Dalam penentuan sampel menggunakan metode purposive sampling dengan jumlah 15 perusahaan sektor kesehatan sebagai sampel penelitian. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi. Alat analisis yang digunakan adalah analisis statistik deskriptif dan uji hipotesis dengan menggunakan SPSS versi 22. Hasil penelitian ini menunjukkan bahwa Human Capital berpengaruh positif dan signifikan terhadap nilai perusahaan, Structural Capital tidak berpengaruh terhadap nilai perusahaan, dan Costumer Capital berpengaruh positif dan signifikan terhadap nilai perusahaan.
Pengaruh Citra Instansi, Kompensasi, dan Motivasi Kerja Terhadap Loyalitas Pegawai Biro Keuangan pada Kementerian Agama RI Pusat Hardyansyah , Muhammad; Dahlan , Rahmat
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.v4i4.1957

Abstract

                          This research is entitled "The influence of agency image, compensation and motivation on employee loyalty at the Finance Bureau of the Ministry of Religion of the Republic of Indonesia" which aims to determine the partial or simultaneous influence of agency image, compensation and work motivation on employee loyalty. This research uses descriptive quantitative research with a population There are 30 employees in the Finance Bureau of the Central Republic of Indonesia's Ministry of Religion and the sample for this research is 30 respondents. The data collection methods used were literature studies, interviews and questionnaires and analyzed using regression, t test and f test with the help of the SPSS 26 application. The results of this study showed that image influence had a partial effect on employee loyalty of 1.910. employee loyalty is 2,783. Meanwhile, work motivation has a partial effect on employee loyalty of 2.364, and agency image, work motivation and work motivation have a simultaneous effect on employee loyalty of 3.629.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan Terhadap Kinerja Keuangan Dimoderasi Struktur Modal Malau, Clara Nova Augustina; Sani, Ahmad; Ika, Desi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1958

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership and firm size on financial performance with capital structure as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2021. The sample selection method used is purposive sampling. The total observations in this study were 115 samples consisting of 23 companies. The data analysis technique used in this study is Moderated Regression Analysis (Interaction Test) using the SPSS 26 analysis tool. The results of this study indicate that managerial ownership, institutional ownership, firm size and capital structure simultaneously affect on financial performance. Partially, institutional ownership has a positive influence on financial performance, while managerial ownership and firm size have no influence on financial performance. Capital structure is able to moderate and strengthen the relationship between firm size on financial performance, while capital structure is unable to moderate the effect of managerial ownership and institutional ownership on financial performance.
Peranan Audit Forensik Dalam Mencegah Kejahatan Keuangan Perbankan Dengan Menggunakan Teknologi Informatika Nur, Aryanto; Suhada, Suhada
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.v4i4.1959

Abstract

Financial crime is any activity that involves fraudulent or criminal behavior to gain personal financial gain. This is a criminal activity carried out by individuals or groups involved in financial crime activities, such as: money laundering, terrorism financing, fraud, tax evasion and identity theft. Financial crime has become a big problem and is detrimental to many parties, using increasingly sophisticated techniques, which requires a solution. In this research the author will focus on discussing banking financial crimes using information technology, because they seriously damage the reputation of financial institutions, destroy public trust, and cause significant financial losses. Banking must have a strategy to protect various technologies, information and data simultaneously, which requires coordination with all stakeholders in Indonesia. The aim of writing this journal is to determine trends, patterns, factors that influence, anticipate and punish banking financial crimes using information technology. The research uses qualitative methods with data collection methods using literature studies. The object of this research is secondary data in the form of banking financial crimes using information technology committed by perpetrators of banking financial crimes. The role of forensic audit is the best way to prevent and detect banking financial crimes using information technology in Indonesia. Forensic audit has the ability to provide statements based on its expertise.

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