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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 Komisaris Independen, Capital Intensity Dan Financial Distress Terhadap Konservatisme Akuntansi Putri, Lestari; Sari, Intan Rahma
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.v4i5.2115

Abstract

This research aims to test and prove the influence of independent commissioners, capital intensity and financial distress on accounting conservatism” (Empirical Study on LQ 45 index companies listed on the BEI for the 2018-2023 period).The type of research used is a quantitative method. The type of data used is secondary data in the form of financial reports of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2018-2023. Samples were collected using the purposive sampling method. The number of companies that met the research sample criteria was 15 companies out of 45 companies with a research period of 6 years of observation, so that a total of 90 research samples were obtained. Data processing using the Eviews 10 Statistical Program. Next, carrying out various tests including descriptive statistical tests, panel data model tests, model selection tests, classical assumption tests and hypothesis tests. So the research results prove that independent commissioners, capital intensity and financial distress simultaneously influence accounting conservatism. Independent commissioners partially influence accounting conservatism. capital intensity influences accounting conservatism. Financial distress has no effect on accounting conservatism.
Pengaruh Transformasi Digital Terhadap Peningkatan Kinerja Karyawan pada UMKM Songket Kota Palembang Imelda, Imelda; Aliya, Sabeli
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.v4i5.2116

Abstract

This study aims to examine the impact of digital transformation on enhancing employee performance in songket SMEs in Palembang City. A quantitative research method was employed, with data gathered through the distribution of questionnaires using purposive sampling. The population comprised 100 individuals, including managers and employees of songket SMEs in Palembang City, from which 80 respondents were selected based on Slovin’s formula. Data analysis was conducted using SEM-PLS. The findings revealed that digital transformation has a statistical value of 2.442, exceeding the critical value of 1.96, indicating a positive and significant effect on the performance of songket SME employees in Palembang City. With the effective adoption of technology, employees can work more efficiently, overcome challenges more adeptly, and produce higher-quality outcomes. Therefore, for the songket SMEs in Palembang City, continuing and expanding the use of digital technology represents a crucial strategic move to boost performance and enhance competitiveness in the marketplace. Keywords: Digital Transformation, Employee performances, SMEs Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh transformasi digital terhadap peningkatan kinerja karyawan UMKM songket di Kota Palembang. Penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data melalui distribusi kuesioner, dengan menggunakan teknik purposive sampling. Jumlah populasi sebanyak 100 orang yang terdiri dari pengelola dan karyawan UMKM Songket kota Palembang, diambil 80 responden yang dihitung menggunakan rumus Slovin. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa berdasarkan nilai statistik transformasi digital terhadap kinerja karyawan Songket Kota Palembang memiliki nilai statistik 2,442 > 1,96 sehingga dapat dinyatakan variabel transformasi digital berpengaruh secara positif dan signifikan terhadap kinerja karyawan Songket Kota Palembang. Dengan adopsi teknologi yang tepat, karyawan UMKM songket dapat bekerja dengan lebih efisien, menghadapi tantangan dengan lebih baik, dan menghasilkan output yang lebih berkualitas. Oleh karena itu, bagi UMKM songket di Kota Palembang, melanjutkan dan memperluas penggunaan teknologi digital menjadi langkah strategis yang penting untuk meningkatkan kinerja dan daya saing di pasar
Pengaruh Ukuran Perusahaan Dan Struktur Aktiva Terhadap Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Gaol, Feby Yosepha Lumban; Silaban, Adanan; 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.v4i5.2117

Abstract

This study aims to examine the influence of company size and asset structure on capital structure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling technique uses the saturated sampling method. The total research sample is 84 companies with 3 years of research. This research is a quantitative research. The type of data carried out in this study is secondary data, which is in the form of annual reports of food and beverage companies. The analysis method used is multiple linear regression using SPSS version 26 software. Data testing was carried out using descriptive statistical analysis, classical assumption test, multiple linear regression analysis test, determination coefficient and t-test. The results of the study showed that the variable of company size did not have a significant effect on the capital structure. Meanwhile, asset structure has a significant effect on capital structure.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Natalia, Novia; Silaban, Adanan; 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.v4i5.2118

Abstract

This study aims to examine the influence of company size and asset structure on capital structure in food and beverage This research is a quantitative research with the type of data source being secondary data obtained from the company's financial statements and annual reports. The analysis method used is multiple linear regression using SPSS version 26 software. Data testing was carried out using descriptive statistical analysis, classical assumption test, simple linear regression analysis test, determination coefficient and t-test. The independent variable used in this study is Corporate Social Responsibility (CSR) while the dependent variable is financial performance proxied by Return On Asset (ROA). The results of the study show that Corporate Social Responsibility (CSR) has a positive and significant effect on financial performance. In addition, based on the determination coefficient (R2) test, Corporate Social Responsibility (CSR) was able to explain its influence on financial performance by 12.2% of the dependent variables. Based on the results of the study, it was concluded that financial performance measured using the return on asset ratio had a positive and significant effect on Corporate Social Responsibility (CSR). Suggestions that can be given for future research are to add variables that are not included in this study that are considered to affect Corporate Social Responsibility (CSR) and increase the research period to get accurate results.
Pengaruh Kebijakan Hutang Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Br. Tarigan, Almaura Andinna; Silaban, Adanan; Siahaan, Audrey Margareth
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.v4i5.2119

Abstract

This study aims to examine the effect of debt and profitability policies on company value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling technique uses the purposive sampling method. The total research sample is 81 companies with 3 years of research. This research is a quantitative research. The type of data carried out in this study is secondary data, which is in the form of financial statements and annual reports of food and beverage companies. The analysis method used is multiple linear regression using SPSS version 26 software. Data testing was carried out using descriptive statistical analysis, classical assumption test, multiple regression analysis test, determination coefficient and t-test. Meanwhile, profitability has a significant effect on the company's value
Analysis of Segmenting, Targeting, Positioning and Marketing Mix Strategies on The MSME Training and Coaching Andriyanto, Irwin; Hamdi, Edi; Indradewa, Rhian; Munandar, Agus
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.v4i5.2120

Abstract

This study aims to analyse the implementation and effectiveness of Segmenting, Targeting, Positioning (STP) and Marketing Mix NICE (Networking, Interaction, Common Interest and Experience) strategies at PT Indotraining Multi Solusi's MSME training and coaching institution. Using qualitative methods that include observation, document analysis and interviews with managers and participants, this study evaluates the effect of these strategies on increasing the marketing capacity of PT Indotraining Multi Solusi. The results show that effective integration of STP and Marketing Mix can significantly improve market understanding and competitive position with similar competitors.
Pengaruh Kompetensi Dan Profesionalisme Terhadap Kinerja Pegawai Dengan Budaya Kerja Sebagai Variabel Moderasi Pada Dinas Pariwisata Pemuda Dan Olahraga Kota Payakumbuh Roza, Elvia; Putri, Anne
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.v4i5.2121

Abstract

This research aims to analyze and test the influence of competence, professionalism on performance with work culture as a moderating variable at the Payakumbuh City Youth and Sports Tourism Office. This type of research is quantitative research. This sample is all employees of the Payakumbuh City Tourism, Youth and Sports Department. The sampling method uses the census method, where all members of the population are used as research samples. This research uses primary data obtained through questionnaires delivered directly to all employees of the Payakumbuh City Tourism, Youth and Sports Department totaling 62 questionnaires and all respondents returned the questionnaires. The data was processed using Structural Equation Modeling (SEM) analysis using the SmartPLS application. The research results show that competence has a significant positive effect on employee performance. Then other results show that professionalism has a positive and significant effect on employee performance. Competency which is moderated by work culture has a negative and insignificant effect on employee performance. Meanwhile, professionalism moderated by work culture has a positive and insignificant effect on the performance of employees of the Payakumbuh City Tourism, Youth and Sports Department.
Pengaruh Viral Marketing Dan Fasilitas Wisata Terhadap Minat Bekunjung Ke Pantai Minang Rua Lampung Selatan Ramayanti, Ria; Saodin, Saodin
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.v4i5.2124

Abstract

This study aims to examine the Influence of Viral Marketing and Tourism Facilities on Interest in Visiting Minang Rua Beach, South Lampung. This research was conducted at Minang Rua Beach with the address Jl Pariwisata Batu Alif Dusun Kelawi 1 Kelawi Village, Bakauheni District. The population used in this study was the number of tourists who were interested in visiting the Minang Rua Beach tourist attraction, South Lampung with a sample size of 200 respondents. The sampling technique used was Purposive Sampling. The data analysis technique used validity tests, normality tests, classical assumption tests and multiple regression analysis. The analysis tool used was SPSS ver.26. The results of this study indicate that Viral Marketing and Tourism Facilities have a positive effect on Interest in Visiting Minang Rua Beach, South Lampung, both partially and simultaneously
Analisis Faktor-Faktor Yang Mempengaruhi Intergritas Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Purba, Hasian
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.v4i5.2125

Abstract

Publication of financial reports as accounting information products produced by the company, cannot be separated from the process of its preparation. The purpose of this study is to find empirical evidence of the influence of the Financial Report Integrity variable on Independent Commissioners, Institutional Ownership, Financial Distress, KAP Reputation and Auditor Industry Specialization. The research method used in this research activity uses the following research characteristics: Mixed Research Method refers to a combination of quantitative and qualitative methods. The population in this study were manufacturing companies for the 2019-2022 period on the Indonesia Stock Exchange. Based on the analysis of variable data, Independent Commissioners partially do not have a significant influence on the integrity of financial reports. Based on data analysis, the institutional ownership variable partially does not have a significant influence on the Integrity of Financial Reports.
Pengaruh Independensi Dan Gender Komite Audit Terhadap Audit Delay Nurjanah, Siti
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.v4i5.2126

Abstract

The influence of audit committee independence and gender on audit delay is the subject of this research. This research was conducted using a quantitative approach combined with a descriptive approach. For this research, the data used was secondary data and the sampling technique used was purposive sampling. This research examines 33 banking companies over a period of 4 (four) years. The results of this research are that independence has a negative effect on audit delay and audit committee gender has a negative effect on audit delay. Therefore, it can be concluded that if the company has an audit committee that is independent then this can reduce the occurrence of audit delays and if the company has more female audit committees then this can reduce the occurrence of audit delays.This research aims to determine the influence of audit committee independence and gender on audit delay.

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