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
Analisis Pengelolaan Keuangan Desa Di Desa Tanjung Bunga Kecamatan Pangururan Kabupaten Samosir Sitanggang, Tiur Yunita Sari; Hutapea, Herti Diana; Siboro, Danri Toni
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.v4i5.2071

Abstract

Village Financial Management is all activities which include planning, implementation, administration, reporting and accountability of village finances in order to achieve organization goals that have been set. This research aims to determine and analyze village financial management in Tanjung Bunga village Pangururan District Samosir Regency, whether it is in accordance with Permendagri no 20 of 2018. This research is qualitative research with comparative data analysis. Data collection methods include interviews with the 3village head, village secretary, head of finance,head of the government section, and the village consultative body (BPD) and documentation in the form of a realization report on the implementation of the village revenue and expenditure budget, a village owned wealth report, and a realization report on the Tanjung village government’s village budget fiscal year 2023. The result of the research show that village financial management in Tanjung Bunga village Pangururan district samosir regency in planning, administration, reporting and accountability is in accordance with Permendagri No 20 of 2018 , but the implementation of village financial management is not yet fully inaccordance with Permendagri No 20 Tahun 2018. Because the kaur dan kasi implementing budget activities submitted the draft list of budget implementation changes (DPPA) to the village head later than the provisions of Permendagri N0 20 of 2018. This is still within reasonable limits and can be used as evaluation material for the Tanjung Bunga to pay more attention to applicable regulation
Implementasi Media Sosial Instagram Sebagai Strategi Promosi Bagi Pengembangan Pemasaran Wisata New Sekipan KPH Surakarta Di Tawangmangu Maitri, Acintya Anugrahana; Ridanasti, Erlita
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.v4i5.2072

Abstract

This study was conducted to examine the implementation of the use of Instagram social media as a promotional strategy in the current digitalization era. This study aims to explore the implementation of the use of Instagram social media utilisation as a promotional strategy in an effort to increase the visibility and sales of products or services. In today's digital era, Instagram has become one of the most popular and effective platforms for marketing and promotional activities. Through a qualitative approach, this study collects data from various businesses that actively use Instagram for promotion, and analysed the strategies and results achieved. This research method uses a descriptive analysis approach as a qualitative method to understand and describe the use of social media as a marketing medium. Marketing activities in this case are the use of Instagram social media as a medium to introduce tourist attractions to reach the wider market. With the right promotion strategy, Instagram can be a very effective tool to attract customers' attention and build brand awareness. Focusing on content quality, audience engagement, and maximum use of Instagram features will help businesses achieve their marketing goals and grow their business better.
Analisis Sektor Unggulan Pendukung Pertanian Melalui Pendekatan Lq Dan Shift Share Di Sumatera Khoirunnisa, Icha; Ratih, Arivina; Ciptawaty, Ukhti; Wahyudi, Heru; Murwiyati, Asih
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.v4i5.2079

Abstract

Penelitian ini bertujuan untuk mengetahui sektor-sektor unggulan pendukung sektor pertanian di pulau Sumatera tahun 2018-2022 dengan menggunakan pendekatan LQ, DLQ, dan analisis Shift Share dan mengetahui perubahan struktur perekonomian di Pulau Sumatera pada tahun 2018-2022. Penelitian ini dilaksanakan pada pulau Sumatera. Penelitian ini mempergunakan metode kuantitatif deskriptif. Populasi pada riset ini ialah laporan sektor pertanian dan pertumbuhan ekonomi pertahun seluruh provinsi di pulau Sumatera yaitu Kepulauan Riau, Sumut, Sumbar, Sumsel, Sumatra, Aceh, Bengkulu, Jambi, Riau, Lampung, dan Bangka Belitung yang di publikasikan dan diolah oleh BPS Provinsi. Teknik Analisis pada riset ini memakai model analisis Location Quotient (LQ) dan Dynamic Location Quotient (DLQ) dalam penentuan sektor unggulan atau nonunggulan dan potensi sektor, analisis Shift Share dalam penentuan produktivitas atau kinerja suatu daerah pergeseran struktur serta pengenalan berbagai sektor perekonomian potensial suatu daerah. Analisis ini dihitung dengan Microsoft Excel. Hasil analisis ada beberapa sektor pendukung pertanian yang tergolong sektor basis potensi diantaranya adalah sektor tanaman perkebunan, sektor kehutanan penebangan kayu, sektor perikanan, dan sektor jasa pertanian perburuan. Sedangkan sektor yang tegolong sektor non basis potensi adalah sektor tanaman pangan, tanaman holtikutura dan peternakan. Sektor tanaman perkebunan di Sumatera termasuk dalam peringkat pertama di Sumatera dengan rata-rata total 11.463 , LQ rata- rata 1.408, Shift-Share rata-rata 0.142, dan DLQ rata-rata 10.055. Ini menunjukkan kekuatan kompetitif yang kuat dengan LQ yang cukup tinggi, menandakan kontribusi besar terhadap perekonomian regional.
Analisis Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Provinsi Lampung Kurnia, Azizah Dwi; Gunarto, Toto
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.v4i5.2080

Abstract

Delegation of authority to regional governments through regional autonomy requires maximization of tax effectiveness and regional tax contributions as the largest source of PAD revenue. Lampung Province as the gateway to Sumatra Island provides the advantage to be able to maximize regional potential and regional development through the effectiveness and contribution of taxes to PAD. This research aims to determine the effectiveness of regional tax revenue, and the contribution of regional tax sectors to PAD in Lampung Province in 2021 and 2022 using quantitative descriptive methods. The research results show that the effectiveness of taxes in 15 regencies/cities in Lampung province fluctuates, and the largest contribution from the regional tax sector was street lighting tax.
Analisis Kepatuhan Atas Implementasi Akuntansi Perpajakan Pada Kantor Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Bogor Pratama, Andikha Putra; Rahmat Mulyana Dali; 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.v4i5.2081

Abstract

The research in this thesis aims to determine and analyze tax accounting compliance such as withholding and/or collection, depositing and reporting taxes at the BPKAD office of Bogor Regency in accordance with applicable regulations. This research uses a quantitative descriptive method, the data collection technique used is documentation obtained directly from the expenditure treasurer. The findings of this study indicate that the level of compliance in calculating and depositing taxes in 2022 and 2023 is 100%, while the level of compliance in tax reporting is still not optimal as seen from the compliance of tax reporting in 2022 of 81.82% and in 2023 of 91.67%. The results of this study indicate that the level of tax compliance at the BPKAD office of Bogor Regency is high but still not in accordance with the Minister of Finance Regulation Number 59 / PMK.03 / 2022 with this the author can conclude that the implementation of tax accounting at the BPKAD office of Bogor Regency is still not optimal.
Pengaruh Payment Method, Sosial Media Marketing, Dan Online Customer Review Terhadap Purchase Desicion Produk Fashion Di Shopee Rofika, Ulya; Arifin, Samsul
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.v4i5.2082

Abstract

Penelitian ini bertujuan untuk Menganalisis pengaruh payment method terhadap purchase desicion produk fashion di Shopee. Menganalisis pengaruh sosial media marketing terhadap purchase desicion produk fashion di Shopee. Menganalisis pengaruh online customer review terhadap purchase desicion produk fashion di Shopee. Menganalisis pengaruh payment method, Sosial Media marketing, dan online customer review terhadap purchase desicion produk fashion di Shopee. Penelitian ini mengguankan penelitian kuantitatif dengan jumlah sampel sebanyak 102 responden. Hasil penelitian ini menunjukkan bahwa Secara parsial Payment method tidak berpengaruh terhadap Purchase Decision. Secara parsial Sosial Media marketing dan Online customer review berpengaruh signifikan terhadap Purchase Decision dan Secara simultan payment method, Sosial Media marketing, dan online customer review berpengaruh signifikan terhadap terhadap purchase desicion produk fashion di Shopee terlihat dari hasil uji ANOVA bahwa nilai F hitung mempunyai nilai sebesar 17.269 sedangkan nilai F tabelnya sebesar 2.69 kemudian didapat nilai signifikansi sebesar 0.000 yang mana lebih kecil dari taraf signifikansinya sebesar 0.05.
Pengaruh Dividend Payout Ratio (Dpr) Dan Return On Asset (Roa) Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Situmorang , Mutiara; saribu, Ardin Dolok; Siahaan, Audrey M.
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.v4i5.2084

Abstract

The aim of this research is to determine the effect of the Dividend Payout Ratio (DPR) on share prices. To determine the effect of Return On Assets (ROA) on share prices. This research uses secondary data in the form of company financial reports. Sampling used purposive sampling. Data analysis uses the classic assumption test. Multiple linear regression test. The population in this study are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period with a total sample of 21 companies. Data processing in this research uses the SPSS (Statistical Package for the Social Science) 26 software program. Based on research conducted on 21 Manufacturing Companies in the Food and Beverage Subsector on the Indonesia Stock Exchange in 2021-2023. So it can be concluded that the Dividend Payout Ratio (X1) has no significant effect on share prices with a calculated t value of 0.522 and a significant value of 0.546 0.05. The results of testing the second hypothesis show that Return On Assets (X2) has a significant effect on Share Prices (Y) with a calculated t value of 0.374 and a significant value of 0.021<0.05
Transformasi Sosial Di Era Digital: Pengaruh Teman Sebaya Dan Media Sosial Terhadap Perilaku Remaja Handayani, Ruri; Surya, Eka Putri Amelia
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.v4i5.2085

Abstract

Masa remaja merupakan masa transisi dari kanak-kanak menuju dewasa. Remaja saat ini mengalami transformasi sosial akibat dari interaksi teman sebaya dan penggunaan media sosial di era digital. Remaja saat ini merupakan generasi yang tumbuh dengan akses luas ke teknologi digital dan media sosial. Teman sebaya berfungsi sebagai agen sosialisasi utama, dan media sosial memperkuat atau mengubah pengaruh teman sebaya terhadap perilaku dan kesehatan mental remaja. Artikel ini membahas teori-teori sosial yang relevan, dampak positif dan negatif dari media sosial. Temuan menunjukkan bahwa meskipun media sosial dapat memperkuat dukungan sosial dan memfasilitasi hubungan, ia juga dapat menyebabkan masalah seperti cyberbullying dan tekanan sosial. Artikel ini diakhiri dengan rekomendasi strategi dukungan yang efektif untuk remaja di era digital.
Pengaruh Etos Kerja, Disiplin Kerja, Dan Lingkungan Kerja Terhadap Kinerja ASN Arnando, Anjas Putra; Syarif, M. Amirudin
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.v4i5.2094

Abstract

The purpose of this study was to determine the effect of work ethic, work discipline, and work environment on the performance of ASN South Sumatra Province, where the number of samples in this study were 71 respondents using questionnaire data collection techniques, with Likert scale measurements. This research is quantitative using validity, reliability, classical assumption test, multiple liner regression using SPSS 25. Where in this study Work Ethic, Work Discipline and Work Environment have a personal influence on the ASN Performance of the Supreme Audit Agency of South Sumatra Province. Based on the results of research and discussion regarding the effects of work ethic, work discipline, and work environment on ASN performance at the South Sumatra Provincial Audit Board, it is found that work ethic has a positive and significant effect on ASN performance at the South Sumatra Provincial Audit Board, Work Discipline has a positive and significant impact on the performance of ASN at the South Sumatra Reduction Permerriksa Agency, Work Environment has a positive and significant impact on the performance of ASN at the South Sumatra Reduction Permerriksa Agency, Work Ethos, Work Discipline and Work Environment have a joint impact on the performance of ASN at the Serlatan Surmaterra Reduction Permerriksa Agency.
Analisis Sistem Pengendalian Intern Persediaan Pada PT Wahana Subur Jaya Lumbantoruan , Endang Feronika; Sihombing, Halomoan S.; Sidabutar, Rimbun C. D.
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.v4i5.2097

Abstract

This research aims to find out and analyze the description of the internal control system for inventory of goods implemented at PT Wahana Subur Jaya. The type of research used in this research is qualitative research using comparative descriptive research methods. Data collection techniques are carried out by means of interviews and observations based on elements of internal control consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization system and recording procedures, 3) healthy practices, 4) high quality employees according to his responsibilities. From the research results, the internal inventory control system implemented by PT Wahana Subur Jaya is adequate. However, there are still some that do not comply with the elements of internal control according to the theory where there are several overlapping tasks in running the organization and the separation of functional responsibilities of the warehouse admin section.