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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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Analisis Prosedur Pemberian Kredit Dan Penagihan Piutang Pada Kantor Cabang PT. BPR Pijer Podi Kekelengen Simpang Selayang Simamora , Carmenita Natania; Manurung, Amran; Siringoringo, Magdalena J.
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.v4i5.2098

Abstract

This study aims to analyze the procedures for granting credit and collecting receivables in a company in order to identify the effectiveness and efficiency of the system used. Credit granting is an important aspect in financial management that can affect the company's liquidity and profitability. However, if not managed properly, this can increase the risk of bad debts and have a negative impact on the company's financial health. This study uses a qualitative descriptive method by collecting data through interviews, observations, and documentation. The results of the study indicate that the credit granting procedures in the company analyzed have followed applicable standards, but there are still some weaknesses in the credit assessment process that can lead to the risk of bad debts. On the other hand, receivables collection in the company still faces challenges in terms of timeliness and effectiveness of communication with customers. Thus, it is expected that the company can increase liquidity and reduce the risk of bad debts, which ultimately contributes to the company's financial stability.
Evaluasi Kinerja Keuangan Perusahaan Berdasarkan Rasio Profitabilitas Pada PT Bank BTPN Syariah (Bank Tabungan Pensiun Nasional Syariah Tbk) Yang Terdaftar di Bursa Efek Indonesia Putry, Nurrahmah; Pangestu, Noni
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.v4i5.2099

Abstract

Penelitian ini bertujuan untuk mengevaluasi kinerja keuangan perusahaan melalui analisis laporan keuangan menggunakan pendekatan rasio Profitabilitas. Tujuannya adalah untuk menentukan apakah perusahaan berhasil dalam mengelola bisnisnya secaral efektif. Dalam hal ini, penelitian ini berfokus padal PT Bank BTPN Syariah Tbk sebagai objek penelitian. Data yang diambil dari BEI (Bursa Efek Indonesia). Metode yang digunakan adalah metode analisis horizontal, perhitungan menggunakan rasio profitabilitas Perusahaan. Hasil penelitian menyatakan bahwal nilai Net Profit Margin rata-rata tiga tahun sebesar 0,78%, Return On Assets rata-rata tiga tahun sebesar 0,071%, Return On Equity rata-rata tiga tahun sebesar 0,18%.
Penentu Kualitas Laporan Audit: Pentingnya Profesionalisme dan Bukti Audit Liza, Citra
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.v4i5.2101

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme terhadap kualitas laporan audit dan pengaruh bukti audit terhadap kualitas laporan audit. Penelitian ini dilakukan pada Badan PemeriksaKeuangan RI Perwakilan Wilayah Sumatera Barat. Jumlah sampel penelitian sebanyak 87 orang responden yang bekerja pada Badan Pemeriksa Keuangan RI Perwakilan Wilayah Sumatera Barat. Data penelitian berupa data kuisioner,yang dianalisis dengan menggunakan regresi berganda. Hasil penelitian membuktikan profesionalisme berpengaruh signifikan positif terhadap kualitas laporan audit, dan bukti audit berpengaruh signifikan positif terhadap kualitas laporan audit. Disarankan agar auditor tetap menjaga profesionalismenya selama penugasan audit dan mengumpulkan serta mengevaluasi bukti audit sebagai dasar dalam menyatakan pendapatnya sehingga menghasilkan laporan audit yang berkualitas.
Pengaruh Sumber Daya Pekerjaan Dengan Keterikatan Kerja Sebagai Mediasi Terhadap Perilaku Proaktif Pada PT Perusahaan Listrik Negara Persero Rayon Ampera Ranti, Meri; ., Trisinawati
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.v4i5.2102

Abstract

The purpose of this research is to determine the influence of job resources and job commitment as mediators in proactive behavior. This type of research uses a quantitative research approach. The method of data collection from research on the effect of work resources and work involvement as mediators on proactive behavior is the survey method. The survey was conducted by distributing questionnaires to PT employees. PLN Persero Rayon Ampera. The questionnaire contains questions to measure the studied variables, namely work resources, work commitment and proactive behavior. Data analysis techniques in this research, the researcher analyzed the data by making a questionnaire. So, the management of the data used in this research uses structural equation modeling (SEM) with the method of least partials (PLS) through the computer program or the SmartPLS application. The results of this study explain that job resources have a positive impact commitment to work. The results of the analysis show that professional resources have a positive impact on work engagement. Work engagement has a positive influence on proactive behavior. The results of the analysis also show that work engagement has a positive impact on proactive behavior. Work engagement plays a mediating role in the relationship between job resources and proactive behavior. The results of the analysis show that work engagement plays a mediating role in the relationship between job resources and proactive behavior.
Pengaruh Kerjasama Tim Dan Komunikasi Terhadap Kinerja Pegawai Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kota Palembang Ilham, Firgi Anto; Agustian, Wiwin
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.v4i5.2104

Abstract

This study aims to examine the impact of teamwork and communication on the performance of employees at the Palembang City Investment and One-Stop Integrated Service Agency (DPMPTSP). The research adopts a quantitative approach, with the subjects being employees at the Palembang City Investment and One-Stop Integrated Service Agency. The sampling technique used is saturated sampling, involving 87 respondents. Data were collected through questionnaires distributed to the respondents. Data analysis techniques include validity and reliability tests, multiple linear regression analysis, t-tests, F-tests, and the determination test, conducted using SPSS. The results indicate a positive effect of the teamwork variable on employee performance. Additionally, communication has a positive influence on employee performance, and there is a positive correlation between teamwork and communication in relation to employee performance. Based on these findings, the study recommends enhancing teamwork and communication among employees to further improve performance at the Palembang City Investment and One-Stop Integrated Service Agency (DPMPTSP) in the future.
Penerapan Metode Dmaic Untuk Meminimalisasi Ketidaksesuaian Stock Opname Antara Sistem Inventory Dengan Aktual Barang Di Perusahaan Retail Pada PT. Primafood International (Kios Unggas Cempaka) Maryana, Tinih; Setyadi, Bakti; Sartika, Dewi
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.v4i5.2105

Abstract

To ensure stock availability, PT. Primafood Internasional conducts stock taking every month, this study focuses on the analysis of inventory data discrepancies by identifying the main causes of deviations or differences in stock taking between written and physical quantities. Stock taking is a crucial process in inventory management that aims to ensure inventory records are in accordance with physical stock. However, discrepancies often occur which can cause financial losses and operational disruptions. This study aims to reduce stock taking discrepancies by using the DMAIC (Define, Measure, Analyze, Improve, Control) method. The results of this study indicate that there are several factors that cause stock taking discrepancies, namely human factors, system factors and environmental factors. The factors are that there are differences in goods from distributors, goods that have gone out have not been inputted, errors in inputting the number of goods coming into the system, expired goods and damaged goods have not been recorded, and the input system often has errors.
Pengaruh Disiplin Kerja Dan Peran Ganda Terhadap Kinerja Pegawai Wanita Pada PT. PLN Indonesia Power UBP Keramasan Okta, Anti Amelia; Septayuda, Irwan
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.v4i5.2106

Abstract

The purpose of this study was to determine the effect of work discipline and dual roles on women’s performance at PT. PLN Indonesia Power UBP Keramasan. This study was conducted using quantitative methods obtained through interviews and research questionnaires. The sample in this study were 40. Female employees who were married. The results of this study indicate that the variables of work discipline and dual roles have a significant effect on the performance of female employees t count of 3.870 and a significance level of 0.003 for the work discipline variable. While the dual role variable t count is 3.070 and a significance level of 0.004. this means that there ia a significant influence between work discipline and dual roles on the performance of female employees.
Analisis Strategi Mempertahankan Pengungkapan Kualitas Laporan Keuangan Pemerintah Daerah Provinsi Sumsel Yang Meraih Opini Wajar Tanpa Pengecualian Pada Dinas Pengelolaan Sumber Daya Air Provinsi Sumsel Mawardah, Arbainah; Noviardy, Andrian
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.v4i5.2107

Abstract

Research background/Problem: The goodness of the South Sumatra Province regional government's financial reports which have been audited by the Financial Audit Agency (BPK) is seen from 2014 to the present, resulting in an unqualified audit opinion Research objective: What strategies are carried out to assist the disclosures produced in Regional Government Financial Reports that receive an Unqualified Opinion in South Sumatra Province, which are carried out at one of the regional apparatus organizations, namely the South Sumatra Province Water Resources Management Service. Research method: using descriptive qualitative research methods through interviews, observation and documentation with reference to Rangkuti Theory, namely SWOT analysis. research results: Findings obtained through interviews conducted, the author in this research identified important strategies used by the Water Resources Management Service in maintaining good quality financial reports, which have been prepared using SWOT analysis, there are three strategies, namely the use of applications SIPD, reconciliation of monthly financial reports and training and testing of human resource capabilities. Conclusion: Although these findings reveal strengths, there are still several limitations which become weaknesses, namely lack of supervision for employee compliance with regulations, difficulty integrating data from various ongoing projects and programs and lack of monitoring of financial transactions to ensure there are no errors or fraud.
Pengaruh Sistem Kerja Dan Kesejahteraan Terhadap Kinerja Tenaga Outsourcing Di PT.PLN (Persero) Rayon Ampera Palembang Ariyani, Arika; ., Heriyanto; ., Trisninawati; Roni, Mukran
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.v4i5.2110

Abstract

This study aims to evaluate the impact of work systems and welfare on the performance of outsourcing employees at PT.PLN (Persero) Rayon Ampera Palembang. The research employed a population method, with all 40 outsourcing employees serving as the sample, using total sampling techniques. Data was collected through questionnaires utilizing a Likert scale as the measurement tool. The study used a quantitative approach, incorporating validity and reliability tests, classical assumption tests, multiple linear regression analysis, as well as t-tests, F-tests, and determination tests, all conducted using SPSS version 25 software. The findings indicate that both the work system and welfare variables positively influence the performance of outsourcing employees, both individually and collectively.
Pengaruh Kompetensi, Etos Kerja dan Kedisiplinan Terhadap Kinerja Pegawai pada Kantor Sekretariat DPRD Provinsi Sumatera Selatan Roni, Mukran; Rifqi, Muhamad Arry Naufal
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.v4i5.2114

Abstract

This research was conducted to examine employee performance within the Secretariat of the Regional People's Representative Council (DPRD) of South Sumatra Province, with the objective of assessing the influence of competency, work ethic, and discipline variables on employee performance. Employing a quantitative research method, the study targeted employees of the DPRD Secretariat, using purposive sampling to select 75 respondents. Both primary and secondary data were utilized, and data analysis included tests such as data quality assessment, classical assumption tests, statistical tests, and multiple linear regression analysis. The findings revealed that the competency variable (X1) significantly impacts employee performance, with a significance level of 0.001, less than 0.05, and a T-value greater than the T-table value (5.114 > 1.997). Similarly, the work ethic variable (X2) significantly affects performance, with a significance level of 0.001 and a T-value greater than the T-table value (6.045 > 1.997), while the discipline variable (X3) also has a significant effect, with a significance level of 0.015 and a T-value greater than the T-table value (2.490 > 1.997). Furthermore, the F-test results show that the F-calculated value (24.620) exceeds the F-table value (2.51), indicating that competency, work ethic, and discipline collectively have a positive and significant influence on employee performance in the Secretariat of DPRD South Sumatra Province

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