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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 Pengembangan Kapasitas, Mentoring Dan Motivasi Terhadap Pemberdayaan Sumber Daya Manusia Bidang Pariwisata Di Wilayah Kecamatan IV Koto Kabupaten Agam Putra, Ricky Eka; Hasan, Alizar
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.v4i4.2027

Abstract

IV Koto District is one of the 16 sub-districts in Agam Regency which has 7 Nagari and 24 Jorong. The purpose of this research is to determine the role of the sub-district government in providing capacity development, mentoring and motivation in efforts to increase human resource empowerment in the tourism sector in the IV Koto sub-district area, Agam Regency. The population in the study was the entire Nagari Subdistrict IV Koto, Agam Regency, totaling 156 people. Samples were searched using the Slovin formula, resulting in a sample of 61 people. The data analysis technique uses SEM-PLS analysis. The research results show a positive and significant influence of capacity development on HR empowerment in the Nagari Sector IV Koto District, Agam Regency. There is a positive and insignificant influence of mentoring on HR empowerment in the Nagari Sector IV Koto District, Agam Regency. There is a positive and significant influence of motivation on HR empowerment in the Nagari Sector IV Koto District, Agam Regency.
Peningkatan Kinerja Pegawai Pada Bagian Pelaporan Administrasi Keuangan Pada Dinas Pekerjaan Umum Dan Tata Ruang Kabupaten Agam Desmayanti, Tety; Ariany, Ria
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.v4i4.2028

Abstract

This research aims to improve employee performance in the Financial Administration Reporting Section (Public Works and Spatial Planning Department of Agam Regency). The employee placement system at the Agam Regency Public Works and Spatial Planning Service is based on competency, education, training, and skills. The research was conducted using qualitative methods with a sample of informants consisting of revenue treasurers, computer operators, financial treasurers, and financial staff at the public works and spatial planning departments of Agam Regency. This research uses interview analysis techniques with stages, namely data reduction, data presentation, and conclusion drawing. The research results show that the third indicator used is education and training. Competency and skills have not become a priority. Then, related to the process of achieving employee work targets at the Public Works and Spatial Planning Department of Agam Regency, it is influenced by three main factors, namely employee ability, work motivation, and rewards. The most basic issue is the ability of employees. Whereas there are many programs carried out by the Public Works and Spatial Planning Department of Agam Regency in order to stimulate employees and encourage their performance, employee limitations are the main obstacle. Work motivation activities range from leadership roles to providing rewards for employees who have achieved significant contributions.
Analisis Kinerja Keuangan Pada Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia (Periode 2019-2022) Damanik, Christin Anggita; Hutapea, Herti Diana; Sihombing, Halomoan S
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.v4i5.2031

Abstract

This research aims to determine the financial performance of telecommunications companies listed on the Indonesia Stock Exchange (2019-2022 period). The sampling technique used in this research used a purposive sampling method, resulting in a sample of 9 telecommunications companies that met the research criteria. This research is quantitative research with the type of research being descriptive research. The data used is secondary data, the data collection method is documentation from financial reports published on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data analysis method uses a descriptive analysis method using ratio analysis. The data source used is secondary data. The results of the research show that if we look at the liquidity ratios contained in the current ratio, fast ratio, and cash ratio PT Centratama Telekomunikasi Indonesia has the best financial performance. If seen from the ratio of solvability which consists of ratio DER and DAR PT First Media has the best financial performance and for ratio LTDER PT Centratama Telekomunikasi Indonesia has the best financial performance. If seen from the ratio of activities which consist of the range of total asset turnover of PT Telkom Indonesia has the best financial performance and for the WCTR ratio PT Link Net has the best financial performance. Meanwhile, if we look at the results of profitability based on ROI, ROE, and ROA PT First Media has the best financial performance.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Aplikasi Sistem Informasi Pemerintahan Daerah Dan Kompensasi Terhadap Kinerja Aparatur Badan Keuangan Kota Bukittinggi Rahmadani, Putri; Khairul, Khairul
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.v4i5.2034

Abstract

This research aims to investigate the influence of human resource competence, implementation of regional government information system applications and compensation which can improve employee performance. The compensation used in this research is financial compensation. This research uses variance-based structural equations, smart PLS is used to solve variance-based SEM problems. The respondents in this research were 80 employees of the Financial Agency in Bukittinggi City. The results of his research found that human resource competence has a positive and significant influence on performance. Implementation of the Regional Government Information System application has a positive but not significant influence on performance. Compensation has a positive and significant influence on performance. The implementation of SIPD has a positive and significant effect on Human Resource Competency. The application of SIPD to performance through human resource competency is significant.
Pengaruh Pengetahuan Perpajakan, Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Ciomas Ramadhany, Tsaltsa Putri; Rumiasih, N.A; Yudiana, Yudiana
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.v4i5.2036

Abstract

This research aims to examine the Influence of Tax Knowledge, Tax Rates, and Tax Sanctions on the Compliance of MSME Taxpayers in the Ciomas District. This study uses a quantitative approach with primary data sources obtained from questionnaire distribution. The sample in this study amounted to 55 MSMEs, which were selected using simple random sampling method. The data analysis technique used is multiple linear regression analysis processed using SPSS 26. The results of the study indicate that Tax Knowledge has a positive effect on the Compliance of MSME Taxpayers in the Ciomas District, Tax Rates do not affect the Compliance of MSME Taxpayers in the Ciomas District, and Tax Sanctions have a positive effect on the Compliance of MSME Taxpayers in the Ciomas District.
Pengaruh Pengalaman, Tekanan Ketaatan, Independensi, dan Self Efficacy Terhadap Audit Judgement Hapsari, Atiqatul Ulya; Saraswati, Esti; Kristianto, Giovanny Bangun
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.v4i5.2040

Abstract

Auditor dalam membuat keputusan dan mengeluarkan opini atas informasi maupun bukti yang telah diperoleh memerlukan audit judgement. Ketepatan auditor dalam mengeluarkan audit judgement perlu dioptimalkan dengan mencermati aspek yang dapat mempengaruhi audit judgement. Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari pengalaman, tekanan ketaatan, independensi, dan self efficacy terhadap audit judgement. Penelitian ini merupakan termasuk kategori kuantitatif dengan populasinya adalah auditor yang telah bekerja di KAP wilayah Jawa Barat. Jumlah responden sebanyak 110 dari KAP wilayah Jawa Barat yang terdaftar di Direktori IAPI tahun 2023. Nantinya pada proses penyusunan penelitian ini akan digunakan snowball sampling sebagai teknik pengambilan sampel. Sementara itu, untuk teknik analisis data yang peneliti gunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis yang telah dilakukan menggunakan alat bantu SPSS versi 25, didapatkan hasil variabel pengalaman, independensi, dan self efficacy memiliki pengaruh kearah positif terhadap audit judgement. Variabel tekanan ketaatan tidak mempunyai pengaruh terhadap audit judgement. Sedangkan empat variabel tersebut secara simultan memiliki pengaruh terhadap audit judgement.
Pengaruh Tingkat Margin terhadap keputusan dalam memilih pembiayaan bank syariah dengan religiusitas sebagai variable moderasi Putri, Siska lusia; Azman, Heru Aulia; Sari, Puti Embun
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.v4i5.2044

Abstract

The customer's decision to choose the financing product to use is a form of customer confidence. This belief arises because customers are satisfied with the financing products they will use. This research aims to determine the influence of margin levels on customers' decisions to choose financing products with religiosity as a moderating variable. The research population is all customers who take out financing at Sharia Bank. The research sample was taken using purposive sampling as many as 96 respondents. The research results conclude that the margin level has a positive but not significant effect on financing decisions and religiosity moderates the relationship between the margin level and financing decisions but is not significant
Pengaruh Ukuran Perusahaan, Profitabilitas dan Kantor Akuntan Publik Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Periode 2019-2022) Anand, Syakira Rezky; ., Indupurnahayu; Riani, Desmy
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.v4i5.2045

Abstract

This research aims to determine the effect of company size, probability and size of the public accounting firm on audit delay in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2019-2022 period. Quantitative research methods and descriptive statistical analysis with a population of 55 companies, observation period is 4 years, with a sample of 9 companies with 36 financial reports (according to the criteria). Data analysis used E-Views 12 software. The results showed that company size, profitability and the size of the public accounting firm silmutaneously influenced audit delay. Partially, the company size variable has a significant negative effect on audit delay. Partially, the company size variable has a significant negative effect on audit delay, and the profitability variable. The size of the public accounting firm, does not have a significant effect on audit dela
Analisis Penilaian Kinerja Keuangan Menggunakan Metode Rgec Pada Bank Swasta Periode 2020-2022 Oktarina, Hani; Merina, Citra Indah
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.v4i5.2048

Abstract

This research aims to assess the financial performance of national private commercial banks during the 2020-2022 period using the RGEC method, which includes Risk Profile, Good Corporate Governance (GCG), Financial Performance and Capital. Evaluation of bank health is carried out through financial ratios: NPL and LDR for Risk Profile, self-assessment for GCG, ROA, ROE, NIM, and BOPO for Financial Performance, and CAR for Capital. Research findings show that in 2020, these banks were categorized as "very healthy" (PK-1), remained with the "very healthy" (PK-) title in 2021, and decreased to "very healthy" (PK-1 ) in 2022. The period 2020 to 2022 shows that the national private commercial banks studied maintain a "very healthy" (PK-1) status consistently. This indicates that these banks have succeeded in maintaining excellent quality financial performance despite facing challenges and market dynamics that may have changed during that period. A stable assessment in the (PK-1) category shows that these banks have succeeded in managing risk effectively, implementing good corporate governance, and showing solid financial performance and adequate capital. Stability in this predicate also reflects the bank's resilience to economic fluctuations and their ability to deal well with various market conditions.
Pengaruh Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Sitompul, Clarisa Florentina; Minan, H. Kersna; Arief, Muhammad
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.v4i5.2049

Abstract

This study was conducted with the aim of determining the effect of liquidity, profitability, and company size on company value with capital structure as a moderating variable. This type of research is quantitative research with a causality approach. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 and there were 28 companies taken so that the total sample was 140. The sampling technique used the purposive sampling method. The analysis method of this study uses multiple linear regression and Moderated Regression Analysis. The results of the study indicate that profitability has a significant effect on firm value, while liquidity and firm size do not have a significant effect on firm value. Capital structure can moderate the relationship between profitability and firm size on firm value. Capital structure does not moderate the relationship between liquidity and firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021.

Page 33 of 63 | Total Record : 625

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