cover
Contact Name
Mohammad Abdilla
Contact Email
abdillamohammad325@gmail.com
Phone
+6281377008616
Journal Mail Official
soelarno@unidha.ac.id
Editorial Address
Jl. Veteran dalam no.24d, Kota Padang, Sumatera Barat 25112
Location
Kota padang,
Sumatera barat
INDONESIA
Jurnal Ekonomika Dan Bisnis
ISSN : -     EISSN : 28078438     DOI : https://doi.org/10.47233/jebs
Core Subject : Economy,
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.
Articles 625 Documents
Pengaruh Kualitas SDM dan Motivasi Kerja terhadap Kinerja Karyawan Melalui Teamwork Sebagai Variabel Mediasi Pada PT. PLN UP3 (Persero) ULP Rivai Alfiki, Rozi; Syarif, Amirudin; Heriyanto, Heriyanto
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.v4i5.2050

Abstract

This study examined the effect of human resource quality and work motivation on employee performance by adding teamwork as a mediating variable at PT PLN UP3 (Persero) Palembang ULP Rivai, and this study used a quantitative descriptive method. The location of the research object is PT PLN UP3 (Persero) Palembang ULP Rivai. as a source of primary and secondary data. The population was 123 people. The non-probability sampling technique was used with 95 PT PLN UP3 (Persero) Palembang ULP Rivai employees. The data collection methods used are literature study, interviews, and questionnaires. The data analysis technique used is software SmartPLS version 3 with outer model and inner model measurement methods. The results of this study are as follows: 1) The effect of HR quality on employee performance is positive but not significant, with a P-value of 0.395. 2) The effect of work motivation on employee performance is positive and significant, with a P-value of 0.040. 3) The effect of teamwork on employee performance is positive but insignificant P- value of 0.818. 4) The effect of teamwork on employee performance is positive but insignificant. with a P-value of 0.816. 5) The effect of work motivation on employee performance with teamwork mediation is positive but insignificant, with a P-value of 0.854.
Pengaruh Intensitas Aset Tetap, Ukuran Perusahaan, Dan Profitabilitas Terhadap Penghindaran Pajak (Tax Avoidance) Mahendra, Arjun; Azis, Azolla Degita; Rizqi , Muhamad Nur
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.v4i5.2054

Abstract

The purpose of this research is to analyze the influence of fixed asset intensity, company size and profitability on tax avoidance as measured by the Effective Tax Rate (ETR). This research used purpose sampling using certain criteria for construction companies in 2018 - 2022 and obtained a sample of 13 companies with 5 years of observation and obtained 65 observation results. Data analysis in this study used the Eviews 12 program using panel data regression with the selected model comment effect with generalized least squares as a regression tester. The research results show that fixed asset intensity has a positive effect on tax avoidance, company size has a negative effect on tax avoidance, and profitability has no effect on tax avoidance
Pengaruh Ukuran Perusahaan, Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan (Sub Sektor Makanan dan Minuman di BEI 2020-2022) Saniah, Siti; Sundarta, Imam; Hurriyaturrohman, Hurriyaturrohman
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.v4i5.2057

Abstract

This study aims to investigate how company size, capital structure, and profitability impact the value of companies in the beverage and food sub-sector listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method employed was purposive sampling, which selects samples based on specific criteria relevant to the variables under study. Out of a population of 70 companies meeting the criteria, 21 companies were selected, resulting in a total of 63 observations for the study. Secondary data from financial reports available on the Indonesia Stock Exchange official website was used, collected through the documentation method. Multiple linear regression analysis was used for data analysis. The findings show that company size has a statistically insignificant negative effect, while capital structure and profitability have a statistically significant positive effect on company value. When analyzed together, company size, capital structure, and profitability collectively influence company value.
Pengaruh Lingkungan, Beban Kerja Dan Konflik Kerja Terhadap Kinerja Pegawai Dinas Pekerjaan Umum Dan Tata Ruang Kabupaten Agam Nofrita, Rafika; Ariany, Ria
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.v4i5.2061

Abstract

The Public Works and Spatial Planning Agency of Agam Regency has the main task in accordance with the Regulation of the Regent of Agam Number 51 of 2016 concerning the Position, Organizational Structure, Duties, Functions and Work Procedures of the Public Works and Spatial Planning Agency to assist the Regent in carrying out government management affairs that are the authority of the Region and assistance tasks in the Field of Public Works and Spatial Planning. This study aims to determine the Influence of the Environment, Workload and Work Conflict on the Performance of Employees of the Public Works and Spatial Planning Agency of Agam Regency. Quantitative research method. The sample in this study was all employees of the Public Works and Spatial Planning Agency of Agam Regency totaling 116 people. The results of the study showed a positive and significant influence of the environment on the performance of employees of the Public Works and Spatial Planning Agency of Agam Regency. There is a positive and significant influence of workload on the performance of employees of the Public Works and Spatial Planning Agency of Agam Regency. There is a positive and significant influence of work conflict on the performance of employees of the Public Works and Spatial Planning Agency of Agam Regency.
Pengaruh Disiplin Kerja Dan Kompensasi Terhadap Kepuasan Kerja Pegawai Badan Pemeriksa Keuangan Provinsi Sumatera Selatan (BPK) Wijaya, Muhammad Candra; Roni, Mukron
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.v4i5.2063

Abstract

The purpose of this research is to determine the effect of leadership and compensation on employee performance at the South Sumatra Representative Financial Supervisory Agency, where the sample size in this research was 151 respondents using questionnaire data collection techniques, with Likert scale measurements. This research is quantitative in nature using validity, reliability, classical assumption tests, multiple liner regression using SPSS 25. Where in this research leadership and compensation have a partial effect on employee performance at the South Sumatra representative Supreme Audit Agency and leadership and compensation have a simultaneous effect on the performance of employees at the Sumatra representative Financial Audit Agency.
Analisis Perhitungan Harga Pokok Produksi Dalam Menentukan Harga Jual (Studi Kasus Tautan Rasa Resto & Café) Agisna, Fika Nurpadillah; Rumiasih, N. A.; Rizqi , Muhammad Nur
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.v4i5.2064

Abstract

This study aims to understand how Tautan Rasa Resto & Café determines the cost of production, to comprehend the determination of product selling prices, and to find out whether the cost of production has played a role in setting the selling prices at Tautan Rasa Resto & Café. This research is quantitative (non-statistical) and uses primary data from interviews as well as secondary data from company documents. The analysis method used is descriptive quantitative analysis, which aims to explain the calculation of the cost of production using the full costing method and to explain the selling price using the cost plus pricing method. The results of this data analysis show that the calculation of the cost of production using the full costing method results in higher figures compared to the method currently used by Tautan Rasa Resto & Café. Similarly, the calculation of the selling price using the cost plus pricing method also results in higher figures compared to the current selling price calculations at Tautan Rasa Resto & Café. Therefore, the determination of the selling price will be influenced by the calculation of the cost of production using the full costing method because this method takes into account non-production costs. Thus, the selling price set not only includes production costs but also considers non-production costs, making it more effective and profitable.
Analisis Implementasi Three Way Matching Dalam Meningkatkan Kualitas Sistem Informasi Akuntansi (Pada CV Migaspro Energia) Syafira , Rifa; Rizqi, Muhammad Nur; Rumiasih , N. A.
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.v4i5.2065

Abstract

The purpose of this study is to assess the implementation of Three Way Matching as well as the quality of CV Migaspro Energia's accounting information systems. Qualitative descriptive analysis was employed in the study. This study's data collection techniques included documentation, observation, and interviews. Based on the findings of the research, the finance department of CV Migaspro Energia implemented Three Way Matching and created three documents required for this process purchase order data, goods receipt data, and buy invoice data. Implementing Three Way Matching can help CV Migaspro Energia improve the quality of its accounting information systems. It can be seen from before and after use because by using this method, the problem of data discrepancies, payment errors, and lack of transparency in the audit process has rarely occurred in companies, whereas these problems frequently occurred in companies prior to this application, allowing the quality of the company's accounting information system to improve by producing reliable financial statements. The Three Way Matching process is still manual and not automated by the Three Way Matching support program.
Pengaruh Modal Kerja dan Liabilitas Terhadap Earning Per Share Pada Perusahaan Semen yang Terdaftar di BEI Periode 2018-2022 Maudy Diana Putri; Hurriyaturrohman, Hurriyaturrohman; Rumiasih, N.A.
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.v4i5.2068

Abstract

This study aims to investigate the influence of Working Capital and Liabilities on Earnings Per Share (EPS) both partially and simultaneously. It employs a quantitative research approach. The population consists of companies in the cement sub-sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, totaling 6 companies. Purposive sampling was utilized to select the sample based on specific criteria, resulting in 3 companies with a market capitalization exceeding 10 trillion IDR being chosen. Data were sourced from the financial reports of each company published on the website www.idx.co.id. Data analysis was conducted using multiple regression analysis methods. The study was tested using SPSS software version 26. The results indicate that both Working Capital and Liabilities collectively influence Earnings Per Share in cement companies listed on the BEI from 2018 to 2022. Partially, Working Capital significantly affects Earnings Per Share, whereas Liabilities do not have a significant impact on Earnings Per Share.
Pengaruh Brand Trust Dan Price Terhadap Keputusan Pembelian Sepatu Fans (Studi Kasus Pada SMAN 1 Habinsaran, Sumatera Utara) Sagala, Bahari; Aisyah, Nur; Lubis, Adelina
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.v4i5.2069

Abstract

This research aims to determine "The Influence of Brand Trust and Price on Fans' Shoe Purchase Decisions (Case Study at SMA N 1 Habinsaran, North Sumatra)". This research uses quantitative research methods with the aim of analyzing the influence between two or more variables. The sample in this research were female students at SMA N 1 Habinsaran. In this research, researchers carried out questionnaires. Test the data in this study using SPSS 22. Based on the results of the partial test (t), brand trust and price have a positive and significant effect on purchasing decisions. In the Determination Coefficient Test (R2), the Adjusted R Square value was 35.9%. This proves that the independent variable has a high ability to explain variations in the dependent variable in this research.
Pengaruh Literasi Keuangan Dalam Penggunaan Financial Technology (Fintech) Terhadap Perilaku Manajemen Keuangan Dikalangan Masyarakat UMKM Kota Medan Simanjuntak, David Renaldi; Berampuh, Rahmawati S.; Sukma, Yeni Ariesa, STIM
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.v4i5.2070

Abstract

This study takes a quantitative approach using a quantitative descriptive type. The population of this study is 1,966 members of the MSME community who have been verified and are under the guidance of the Medan City Trade & Industry SME Cooperative Service, with a sample of 332 based on the Slovin formula. In conducting statistical tests, researchers used 100 respondents outside the research sample. The results of statistical tests explain that the financial literacy and financial technology variables, both simultaneously and partially, have an impact on financial management behavior with a coefficient of determination level of 0.258. This explains that financial literacy and financial technology have an impact of 25.8% on financial management behavior. However, the difference of 74.2% is influenced by variables outside this study.