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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 Profitabilitas, Solvabilitas Dan Financial Distress Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2017-2021 Silalahi, Indah Permata Sari
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2169

Abstract

This study aims to determine the effect of Profitability, Solvency, Financial Distress, on Audit Delay with Company Size as a moderation variable in Manufacturing Companies listed on the IDX in 2017-2021. The Moderated Regression Analysis (MRA) design is used to examine the causal relationship between the independent variable and the dependent variable which is strengthened or weakened in the presence of a moderating variable. This type of research is quantitative. The samples used 44 companies. The results showed that Profitability, Solvency and Financial Distress had a significant effect on Audit Delay. Using Company Size as a moderating variable, shows that Company Size is able to moderate the relationship of Profitability variables to Audit Delay but is unable to moderate the relationship of Solvency and Financial Distress to Audit Delay.
Analisis Bauran Pemasaran Terhadap Loyalitas Pelanggan Pada Apotek Mitra Farma Way Panji Lampung Selatan Ratnasaria, Dewi; Saodin, Saodin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Mitra Farma Way Panji Pharmacy has a level of competition that is starting to increase and maintain its business continuity, necessary to change consumers to become loyal customers. Considering that medicines are the the urgency of the need is high, so that the need for pharmaceutical products will increase along with the increase in the number of residents. This study significant influence of Products, Prices, Customer Loyalty Mitra Farma Way. This study research the sampling technique used is Non Probability Sampling with Accidental Sampling technique with a sample of 99 respondents. To find the Validity Test using r Product Moment, Test uses Cronbach Alpha. The results of this study show that Products have a significant effect on Customer Loyalty calculated value of 30,594> ttable 1,661 with a significance level of 0.000 < 0.05. Price has a significant effect on Customer Loyalty with a calculated value of 16,780> ttable 1,661 with a significance level of 0.000 < 0.05. Place has a significant Customer Loyalty calculated value of 3,742> ttable 1,661 with a significance level of 0.000 < 0.05 and Promotion has a significant Customer Loyalty with a calculated value of 28,051> ttable 1,661.
Faktor-Faktor Yang Mempengaruhi Efisiensi Belanja Daerah Pemerintah Kabupaten/Kota Di Sumatera Selatan Aznurita, Cahya; Sulaiman, Sulaiman; Indriasari, Desi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2171

Abstract

This research aims to determine the influence of PAD Effectiveness and Regional Financial Independence Ratio on Regional Expenditure Efficiency of Regency/City Governments in South Sumatra in 2018-2022. The population in this study was 17 regencies/cities in South Sumatra with a total sample data of 85 Regency/City Government APBD Realization Reports in South Sumatra. Testing this hypothesis uses Multiple Linear Regression with the help of SPPS 26 software. The results of this research show that partially PAD Effectiveness and the Independence Ratio have a significant positive effect on regional spending efficiency. Simultaneously the effectiveness of PAD and the Independence Ratio together influence the efficiency of regional spending.
Determinan Belanja Modal Pemerintah Kabupaten/Kota Di Provinsi Sumatera Selatan Periode 2018-2022 Marserina, Sella; AR, Sopiyan; Nurhasanah, Nurhasanah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2172

Abstract

This research aims to determine the effect of regional taxes, regional levies, and other legal income on district/city capital expenditure in South Sumatra Province, which consists of 17 districts/cities in 2023. The sample collection technique used in this research is sampling. fed up. This research uses secondary data with data hypothesis testing tools using Static Product and Service Solutions (SPSS) software version 26, with data analysis methods using multiple linear regression. The results of partial hypothesis testing show that regional tax variables and regional levies have a negative effect on capital expenditure. Furthermore, the results of simultaneous hypothesis testing show that the regional tax variables, regional levies, and other legal income variables together have a negative influence on capital expenditure
Persepsi Masyarakat Kota Pontianak Terhadap Wacana Redenominasi Rupiah Di Indonesia (Studi Kasus Pelaku UMKM Di Kota Pontianak) Ekajaya, Candra; Syahbudi, Syahbudi; Bustami, Bustami; Safri, Hayanuddin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2173

Abstract

Redenomination is included in the Ministry of Finance's 2020-2024 strategic plan and will be realized in the near future. Redenomination offers many benefits for the economy, but its implementation must be careful to avoid hyperinflation. One important factor in the success of redenomination depends on people's knowledge about redenomination, which will influence their perceptions. Wrong perceptions can make people reject redenomination because it is considered the same as sanering. Therefore, a study of public perception is needed before implementing redenomination. This research uses the Spearman Rank Correlation method with a sample of 100 MSMEs in Pontianak City. Data was collected through a questionnaire with a 5 point Likert scale. The research results show that the public has adequate (good) knowledge and perceptions regarding the government's plans to implement the redenomination policy. The amount of income has no implications for the public's perception regarding the redenomination plan that will be implemented by the government, and the level of education has no implications for the public's perception regarding the redenomination plan that will be implemented by the government.
Analisis Kredit dan Kredit Macet terhadap Bunga pada Bank Perkreditan Rakyat Maesaroh, Siti; Asnaini, Sri Wahyuni
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2176

Abstract

This research aims to analyze Loans and Bad Credit on Interest at Rural Banks. By using descriptive quantitative methods, it is hoped that this research will be able to answer the objectives and have benefits for future users of this research. Sampling is carried out using probability sampling techniques which provide equal opportunities for each member of the selected population. In this technique, sampling is carried out randomly according to proportions. So the number of samples in this research is the number of Rural Banks in the DKI Jakarta province and Banten province of 79 units. The research results show the influence of each variable, namely the bad credit variable does not have a significant influence on the interest variable, while the credit variable does not have any effect on bad credit, so the customer's understanding of large and small loans will not affect the condition of bad credit received while the interest charged to Borrowers are not the main factor in bad credit. Simultaneously the effect of the Bad Credit variable has no significant effect on Interest and the Credit variable has no significant effect on Interest. Then partially the variable Credit, Bad Credit has a significant effect on Interest. Based on qualitative analysis, the results show that people tend not to borrow at Rural Credit Banks due to knowledge, both interest, processes and the profits they can get when making transactions at Rural Credit Banks.
Meningkatkan Hasil Belajar Siswa Kelas XII Pada Mata Pelajaran Kewirausahaan Melalui Model Pembelajaran Kooperatif Tipe Group Investigation Di SMK Karya Mandiri Riyanti, Amsiyah Dwi; Aryani , Rita; Putri, Eka
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2177

Abstract

AMSIYAH DWI RIYANTI, Improving the learning outcomes of grade XII students in entrepreneurship subjects through cooperative learning models of group investigation type at SMK Karya Mandiri, Economic Education Study Program, Faculty of Education, Panca Sakti University Bekasi, 2024. At SMK Karya Mandiri, the learning system that has been implemented so far has not maximized student active involvement, resulting in suboptimal classroom learning experiences. Many students exhibit passive attitudes, which negatively impact their learning outcomes. To address this issue, the Group Investigation learning model has been applied through classroom action research. This model is designed to enhance student participation and learning outcomes in the Entrepreneurship subject. This study aims to evaluate the effectiveness of applying the Group Investigation learning model in improving the learning outcomes of 12th-grade students. In this study, the Group Investigation method was implemented in two cycles, each consisting of four important stages: planning, action, observation, and reflection. Each cycle begins with planning, which includes developing group worksheets used in the learning action. Students work in groups to complete tasks and present their results to the class, while observation and reflection processes are conducted to assess the model's effectiveness. The research results indicate a significant improvement in student learning outcomes after the implementation of this model. In the first cycle, the average class score was 63.97 with a classical completeness rate of 55.89%, where 19 students achieved satisfactory results. However, after applying the model in the second cycle, the average class score increased to 70.73, and the classical completeness rate surged to 82.53%, with 28 students successfully reaching the targeted passing level. These findings affirm that the Group Investigation model can effectively enhance student engagement and learning outcomes in the Entrepreneurship subject, and provides a strong foundation for applying similar methods in other learning contexts.
Analisis Penerapan Tax Planning Dalam Mengefisiensikan Beban Pajak Penghasilan Pada PT Sentra Daya Madani Alfariz, Ghandi; Arifin, Syamsul Bahri; Suryani, Yani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2178

Abstract

The research aims to analyze application of tax planning in efficiency PT Sentra Daya Madani income tax burden. This research used a descriptive method. Data collection techniques were carried out using documentation, interviews and a literature study. Analysis data by analyzing the commercial financial statement, reconciling fiscal, analyzing fiscal income statement, and making tax planning. The results of this research show that PT Sentra Daya Madani has implemented tax planning, but it has not been optimal, so that the payment of the tax owed is not yet efficient. There are still gaps that can be implemented or exploited to streamline the tax burden paid. The application of tax planning in this research can streamline the tax burden of IDR 9,089,693.
Peran Uang Dalam Persfektif Ekonomi Islam Fitriani, Rika; Fatimawati, Fitri
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2179

Abstract

This research aims to understand the role of money in the perspective of conventional economics and Islamic economics, using qualitative research methods. This research explores the concept of money as a legal medium of exchange and its function in people's lives. In a conventional economic perspective, money is seen as the main medium for carrying out transactions, a store of value, and a tool for measuring the value of goods and services. However, in Islamic economics, the concept of money is not only seen from its function as a medium of exchange, but also from an ethical and moral perspective, where the use of money must be in accordance with sharia principles, including the prohibition of usury and an emphasis on social justice. This research found that the role of money in people's lives is very important, both in conventional and Islamic economics. However, in Islamic economics, money should not be the final goal, but rather a means to achieve just social and economic prosperity. Money must be used to support sustainable economic growth and a more equitable distribution of wealth, in accordance with the values ​​of justice and benefit in Islam. In conclusion, the role of money in the Islamic economy has a broader dimension than just a means of exchange, because it also takes into account moral and social aspects.
Pengaruh Green Accounting Dan Environmental, Social, And Governance Disclosure Terhadap Nilai Perusahaan Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia (Periode 2021-2023) Amaliah, Suci; Candra, Yudas Tadius Andi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2184

Abstract

abstrak indonesia Green accounting disebut juga jenis akuntansi yang memfokus pada pelaporan biaya kerusakan lingkungan dari operasional perusahaan, sementara ESG adalah transparansi perusahaan dalam melaporkan keberlanjutan di tiga bidang utama: lingkungan, sosial, dan tata kelola. Di lingkungan bisnis penerapan Green Accounting dan ESG dianggap dapat mempengaruhi nilai perusahaan tidak cuma dari sisi kinerja keuangan, tetapi juga dari reputasi. Tujuan penelitian ini untuk mengkaji sejauh mana green accounting dan ESG mempengaruhi nilai perusahaan. Data sample penelitian ini yaitu perusahaan consumer non-cyclicals yang tercatat pada Bursa Efek Indonesia (BEI) periode 2021-2023. Data di penelitian ini menggunakan data sekunder. Pemilihan sample menggunakan purposive sampling berdasarkan kriteria tertentu. Teknis pengolahan data memakai analisis regresi linear.berganda. Temuan penelitian ini menunjukkan green accounting berkontribusi terhadap nilai perusahaan, sedangkan ESG tidak memberikan dampak terhadap nilai perusahaan. abstract ingggris Green accounting is also called a type of accounting that focuses on reporting the costs of environmental damage from company operations, while ESG is company transparency in reporting sustainability in three main areas: environmental, social and governance. In the business environment, the application of Green Accounting and ESG is considered to be able to influence company value not only in terms of financial performance, but also in terms of reputation. This research aims to examine the extent to which Green Accounting and ESG influence company value. The sample data in this research are Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. The data in this research uses secondary data. Sample selection uses purposive sampling based on certain criteria. Data processing techniques use multiple linear regression analysis. The findings of this research show that green accounting contributes to company value, while ESG has no impact on company value.

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