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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 Pelatihan Kerja, Lingkungan Kerja, dan Disiplin Kerja Terhadap Kinerja Karyawan PT Sinar Pematang Mulia II Wati, Afrida; 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.v4i5.2132

Abstract

This study aims to examine the influence of job training, work environment, and work discipline on employee performance at PT Sinar Pematang Mulia II. The research adopts a population approach using a total sampling technique. Data was collected through questionnaires distributed to 45 respondents. The research method employed is quantitative with a causal associative explanation. The data analysis conducted includes data quality tests, classical assumption tests, multiple linear regression analysis, determination coefficient tests, and hypothesis testing. The results indicate that job training and work environment variables have a positive effect on employee performance. Conversely, work discipline has a negative impact on employee performance at PT Sinar Pematang Mulia II.
Pengaruh Sistem Informasi Akuntansi dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada PT. Citra Abadi Sejati Janati , Nadya Zahra; Rizqi, M. Nur; 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.v4i5.2133

Abstract

This research aims to analyze the influence of Accounting Information Systems and leadership style on employee performance at PT Citra Abadi Sejati This study is associative in nature and utilizes quantitative data obtained from questionnaires distributed to employees The research population includes all employees of PT Citra Abadi Sejati, totaling 1,561 employees. Sampling using purposive sampling method based on specific criteria resulted in a sample of 66 individuals. Hypothesis testing was conducted through partial and simultaneous tests The results indicate that the accounting information system has a positive and significant impact on employee performance, thus accepting H1 and rejecting H0. On the contrary, for leadership style variables, it is shown that leadership style does not have a positive and significant influence on employee performance, thus rejecting H2 and accepting H0 Meanwhile, simultaneously, SIA and leadership style have a positive and significant influence on employee performance, thus accepting H3 and rejecting H0.
Pengaruh Pengembangan Karir dan Fasilitas Kerja Terhadap Kepuasan Kerja Karyawan pada PT. Sucofindo Palembang Elvina, Indria; 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.v4i5.2135

Abstract

This study aims to investigate the influence of career development and workplace facilities on employee job satisfaction at PT. Sucofindo Palembang. The research employs a population approach with a total sampling technique. Data were collected through questionnaires distributed to 50 respondents. The study uses a quantitative method with an associative causal explanation. Data analysis includes data quality testing, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. The results show a positive impact of career development and workplace facilities on employee job satisfaction at PT. Sucofindo Palembang, both individually and collectively. Keywords: Career development, Workplace facilities, Employee job satisfaction Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pengembangan karir dan fasilitas kerja terhadap kepuasan kerja karyawan di PT. Sucofindo Palembang. Penelitian ini menggunakan pendekatan populasi dengan teknik total sampling. Data dikumpulkan melalui kuesioner yang dibagikan kepada 50 responden. Metode penelitian yang digunakan adalah kuantitatif dengan penjelasan asosiatif kausal. Analisis data yang dilakukan meliputi uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi, dan uji hipotesis. Hasil penelitian menunjukkan adanya pengaruh positif dari variabel pengembangan karir dan fasilitas kerja terhadap kepuasan kerja karyawan di PT. Sucofindo Palembang, baik secara parsial maupun simultan.
Faktor Yang Mempengaruhi Kinerja Pegawai Dilihat Dari Disiplin dan Motivasi Kerja (Studi Pada Kantor Dinas Sosial Kabupaten Solok) Sriyanti, Esi; Roza, Seflidiana; Ariyani, Desi
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.v4i5.2136

Abstract

Well-performing personnel are a major source of motivation for social care agencies. Employee motivation and discipline are good indicators of this. Finding out how work motivation and discipline affected employees' performance at the Solok Regency Social Service Office was the aim of this study. This research falls under the category of quantitative research. The primary data that was used was gathered by having respondents fill out questionnaires. The study's population comprised all 39 employees who worked at the Solok Regency Social Service Office. Total sampling was the method employed for sampling in this investigation. 39 persons were the total number of samples that were to be used. Multiple linear regression analysis, determination coefficient testing, hypothesis testing, and research instrument testing were all used in the data analysis technique. The study's findings showed that work motivation affected employee performance, work discipline had no effect on employee performance, and work motivation and discipline had an impact on employee performance at the same time.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Nurlaelasari, Nurlaelasari; Degita , Azolla; Prasetia, Angga
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.v4i5.2137

Abstract

The aim of this research is to examine the influence of profitability (X1) and company size (X2) on company value (Y). This research is a type of quantitative research. The data source used is secondary data. The sample in this research is food and beverage companies listed on the Indonesian stock exchange. The samples for this company were 20 sample companies with an observation period of three years (2020-2022), namely 60 sample units. The results obtained show that profitability has a positive effect on company value. This is because profitability is effective in a company so that it can generate profits from its operational activities, and company size has a negative effect on company value. It is because of the size of the company that large companies cannot guarantee high company value because they do not dare to make new investments before they pay their debts
Pengaruh Budaya Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada PT.PLN Indonesia Power UBP Keramasan Rosa, Alkirma; 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.v4i5.2138

Abstract

The purpose of this research is to determine the influence of work culture and work environment on employee performance, the object of research at PT. PLN Indonesia Power Generation Business Unit (UBP) Keramasan Palembang, the research sample is employees of PT. PLN Indonesia Power UBP Keramasan, with a total of 83 employees, the method used is a quantitative method using the SPSS Version 27 technique. The data used is primary data, hypothesis testing uses the t test (partial) and the f test (simultaneous). The analysis results show that work culture and work environment have a positive and significant effect on employee work.
Pengaruh Sistem Informasi Akuntansi Manajemen dan Sistem Pengendalian Internal Terhdap Kualitas Laporan Dana BOS dengan Komitemen Pimpinan sebagai Variabel Moderating (Studi Pada SLTA Kota Gunungsitoli Polem, Ismayanti; Irfan, Irfan; sari, Eka Nurmala
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.v4i5.2142

Abstract

This study is a study conducted to test and analyze the effect of management accounting information systems and internal control systems on the quality of BOS fund reports with leadership commitment as a moderating variable at Gunungsitoli High School, with an associative research approach, and data collection techniques by distributing questionnaires, the sample was 63 respondents and using path analysis techniques using the SEM PLS application.Based on the research results, it was concluded that the Management Accounting Information System has an effect on the Quality of the BOS Fund Report with a positive influence, this shows that if the management accounting information system is good, it will improve the quality of the BOS fund report, the Internal Control System has an effect on the Quality of the BOS Fund Report with a positive influence, this shows that if the internal control system is good, it will improve the quality of the BOS fund report, Leadership Commitment moderates the effect of the Management Accounting Information System on the Quality of the BOS Fund Report, and Leadership Commitment moderates the effect of the Internal Control System on the Quality of the BOS Fund Report
Pengaruh Kompetensi Sumber Daya Manusia dan Efektivitas Sistem Informasi Pemerintahan Daerah terhadap Implementasi Anggaran Berbasis Kinerja dengan Komitmen Organisasi sebagai Variabel Moderating (Studi pada UPT Puskemas Dinas Kesehatan Pemerintah Kota Me Hutagalung, Debora Elysa; Sari, Eka Nurmala; ., Irfan
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.v4i5.2145

Abstract

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information System (SIPD) on the implementation of performance-based budgeting at the UPT Puskesmas of the Medan City Health Office. In addition, this study also looks at how organizational commitment moderates the influence of HR competence and SIPD on the implementation of the budget. The method used is a quantitative associative approach with a Likert Scale-based questionnaire instrument. The research sample consisted of 123 respondents including the Head of the Puskesmas, Technical Activity Implementation Officers (PPTK), and Head of Administration (KTU) from 41 UPT Puskesmas in Medan City. The analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS.3 software. The results of the study indicate that HR competence and SIPD effectiveness have a significant effect on the implementation of performance-based budgeting. Organizational commitment has also been shown to moderate this influence, strengthening the relationship between HR competence, SIPD effectiveness, and budget implementation. This finding is important for improving budget management in the health sector.
Pengaruh Karakteristik Perusahaan Terhadap Financial Distress Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Di BEI Juang, Sari Enovani; Azis, Azolla Degita; Prasetia, Angga
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.v4i5.2146

Abstract

Financial distress is a situation where a company experiences consecutive financial declines over several years which can lead to bankruptcy. Financial distress usually results from the failure of an entity to repay its debtors because it does not have sufficient funds to continue its operations. This research aims to determine the effect of leverage and company size on financial distress in manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the 2019-2022 period. Where the leverage variable uses the Debt to equity ratio (DER) formula, the company size variable uses the LN Total Assets formula and the financial distress variable uses the Springate Scores (S-Scrores) formula. This type of research is quantitative with a sampling method based on purposive sampling, obtaining 33 companies which were used as research samples multiplied over 4 years for a total of 132 research data. By using secondary data obtained from the official IDX website during the research period. And processed using the SPSS version 26 program. The results of this research show that leverage has a negative effect on financial distress and company size has no effect on financial distress
Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Dalam Upaya Pengendalian Internal Pada PT. Srijasa Brika Perkasa Palembang Astuti, Dewi; Helmi, Sulaiman; Sartika, Dewi; Gustini, Emilia
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.v4i5.2151

Abstract

This research aims to determine the internal control of PT. Srijasa Brika Perkasa as well as payroll and business wage accounting data systems. Descriptive analysis was used in this research. Three approaches were used to obtain data: documentation, observation, and interviews. The analysis findings show that, although there are several weaknesses, internal control has generally been implemented well. One of them is the finance department which still handles many tasks, such as paying salaries and wages to employees, making payroll, and recording attendance. Apart from that, employee attendance list data is still modified manually, so that the list only contains attendance times. In addition, the lack of supervision of staff attendance records shows the company's vulnerability as a result of inadequate internal control systems in payments.

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