cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 39   40   41   42   43 
Pengaruh Kompetensi Sdm Dan Komitmen Pemimpin Terhadap Pengelolaan Dana BOS Dengan SIA Sebagai Variabel Intervening Nasution , Lini Elisyah; Sari, Eka Nurmala; Irfan, Irfan
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.v4i6.2186

Abstract

Pengelolaan dana BOS harus dilakukan berdasarkan prinsip efisiensi, efektivitas, akuntabilitas, dan transparansi, sebagaimana diatur dalam Peraturan Menteri Pendidikan dan Kebudayaan No. 8 Tahun 2017. Namun, praktik di lapangan masih menunjukkan ketidakpatuhan terhadap prinsip-prinsip ini, khususnya di SMA Negeri. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi SDM, komitmen pemimpin, dan sistem informasi akuntansi (SIA) terhadap pengelolaan dana BOS pada SMA Negeri di Kabupaten Serdang Bedagai. Penelitian ini menggunakan pendekatan asosiatif kuantitatif dengan populasi 18 SMA Negeri, dan setiap sekolah diwakili oleh Kepala Sekolah, Bendahara, dan Operator, menghasilkan 54 responden. Teknik analisis menggunakan Structural Equation Modeling (SEM) dengan SmartPLS.3. Hasil penelitian menunjukkan bahwa kompetensi SDM, komitmen pemimpin, dan SIA secara langsung berpengaruh terhadap pengelolaan dana BOS. Kompetensi SDM dan komitmen pemimpin juga mempengaruhi SIA. Selain itu, SIA memediasi pengaruh kompetensi SDM dan komitmen pemimpin terhadap pengelolaan dana BOS. Dengan demikian, SIA berperan penting dalam meningkatkan pengelolaan dana BOS melalui kompetensi SDM dan komitmen pemimpin sekolah.
Pengaruh Penerapan Aplikasi Rencana Kegiatan Dan Anggaran Sekolah (Arkas) Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Bos Di Moderasi Oleh Komitmen Pimpinan Di Sma Kabupaten Serdang Bedagai Sitohang, Sasmitha; Sari, Eka Nurmala; Irfan, Irfan
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.v4i6.2190

Abstract

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information The management of the BOS fund program has several factors to achieve success, including a professional, reliable management team (HR) who upholds the principles of accountability and transparency. The purpose of this study was to test and analyze the effect of the implementation of the School Activity and Budget Plan Application (ARKAS) and Human Resources (HR) competence on the accountability of BOS fund management in Senior High Schools in Serdang Bedagai Regency. To test and analyze the commitment of the leadership to moderate the effect of the School Activity and Budget Plan Application (ARKAS) and Human Resources (HR) competence on the accountability of BOS fund management in Senior High Schools in Serdang Bedagai Regency. The research approach uses quantitative associative. In this study, the research instrument used was a questionnaire. This study uses the Structural Equation Modeling (SEM) analysis method using SmartPLS.3 software which is run on a computer media. Based on the results of the study, there is an effect of the implementation of ARKAS on the accountability of BOS fund management. There is an effect of HR competence on the accountability of BOS fund management. Leadership commitment can moderate the effect of the implementation of ARKAS on the accountability of BOS fund management. Leadership commitment can moderate the influence of HR competency on BOS fund management accountability.
Pengaruh Soft Skill, Praktik Pengalaman Lapangan (Magang) Dan Motivasi Kerja Terhadap Kesiapan Kerja Mahasiswa Di Bank Syariah Nurjannah, Nurjannah; Walian , Armansyah; Lemiyana, Lemiyana
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.v4i6.2193

Abstract

This research aims to determine the influence of soft skills, practical field experience or internships and work motivation on student work readiness at Sharia Bank. The data collection technique was carried out using a questionnaire data collection method using a Likert scale. The population in this study was 501 sharia banking students at UIN Raden Fatah Palembang, class of 2020-2021. Sample collection in this study was carried out using a non-probability sampling technique, using a purposive sampling method. The sample in this study consisted of 125 students. Data analysis uses descriptive analysis and multiple linear regression analysis with the help of the IBM SPSS version 26 analysis program. Based on the research results, it can be concluded that: (1) soft skills have a positive and significant effect on students' work readiness in sharia banks, (2) Field experience practice (internships) have a positive and significant effect on students' work readiness in sharia banks, (3) Work motivation has an effect positive and significant impact on students' work readiness in sharia banks and (4) simultaneously soft skills, practical field experience (internships) and work motivation have a joint effect on students' work readiness in sharia banks.
Strategi Pemasaran Dalam Meningkatkan Penjualan Pada Toko H. Irin Kalianda Arlinda, Ayu; 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 | DOI: 10.47233/jebs.v4i6.2194

Abstract

Marketing Strategy is a company guide in the form of a plan prepared systematically and comprehensively in carrying out marketing activities to achieve company goals, namely generating profits. The purpose of this research is to determine the significant influence of product on sales, price on sales, place on sales, promotion on sales and Product, Price, Place and Promotion simultaneously on sales. This research method uses a descriptive method with a quantitative approach. Instrument testing uses the t test and F test. Based on the results of partial calculations that: Product has a significant effect on sales, price has a significant effect on sales, place has a significant effect on sales and promotion has a significant effect on sales. Based on the results of simultaneous calculations, the variables Product (X1), Price (X2), Place (X3) and Promotion (X4) simultaneously have a significant effect on sales.
Pengaruh Fatwa Majelis Ulama Indonesia Nomor 83 Tahun 2023 Terhadap Nilai Saham Perusahaan Terafiliasi Dengan Israel Aswad, Hijratul; Adriyani, Annesa; Ubadillah, Anji
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.v4i6.2195

Abstract

Penelitian ini bertujuan mengetahui perbedaan return saham dari sebelum dan sesudah keluarnya Fatwa MUI No. 83 tahun 2023, serta untuk mengetahui perbedaan volume transaksi saham dari sebelum dan sesudah keluarnya Fatwa MUI No. 83 tahun 2023. Populasi dalam penelitian ini adalah perusahaan yang diduga terafiliasi dengan Israel yang terdaftar di Bursa Efek Indonesia (BEI), dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 11 perusahaan. Periode pengamatan yang digunakan dalam penelitian ini adalah periode 31 hari sekitar tanggal peristiwa, yaitu 15 hari sebelum peristiwa, 1 hari saat peristiwa, dan 15 hari sesudah peristiwa. Analisis data menggunakan uji parametic paired sample t-test, namun apabila data berdistribusi tidak normal, maka digunakan uji statistik non parametik yaitu wilcoxon signed rank test. Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan return saham dari sebelum dan sesudah keluarnya Fatwa MUI No. 83 tahun 2023, dan terdapat perbedaan volume transaksi saham dari sebelum dan sesudah keluarnya Fatwa MUI No. 83 tahun 2023.
Pengaruh Penggunaan Kredit Usaha Rakyat Terhadap Pendapatan UMKM (Studi Kasus Umkm Komplek MMTC Medan) Hutagalung, Daniela; Siahaan, Audrey M.; Hutapea, Herti Diana
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.v4i6.2196

Abstract

This study aims to determine the effect of the use of People's Business Credit (KUR) on the income of Micro, Small, and Medium Enterprises (MSMEs) in the MMTC Complex in Medan City. MSMEs have a strategic role in driving economic growth, but still face capital constraints. KUR, as a government-subsidized financing program, is expected to help overcome these constraints. The research method used is quantitative with a survey approach. Primary data was obtained through questionnaires distributed to 32 MSME respondents in the MMTC Complex in Medan who had received KUR facilities. Data analysis used a simple regression test to determine the relationship between the KUR variable and MSME income. The results showed that KUR had a positive and significant effect on MSME income. This is indicated by the t-count value of 9.951 which is greater than the t-table of 1.66088, and a significance value of 0.000. The coefficient of determination (R²) shows that 76% of the variation in MSME income is influenced by KUR, while the rest is influenced by other factors outside the study.
Pengaruh Return On Asset, Free Cash Flow, Firm Size, Terhadap Dividend Payout Ratio Dengan Corporate Governance Sebagai Variabel Intervening Pada Perusahaan Manufaktur Tambunan, Erika Debora; Rambe, Rizki Fillhayati; Nurmadi, Ruswan
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.v4i6.2197

Abstract

This research aims to determine Return on Asset, Free Cash Flow, and Firm Size on Dividend Payout Ratio with Corporate Governance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The sample selection method used is purposive sampling. The total observations in this research were 155 observations consisting of 31 companies. The data analysis technique used in this research is path analysis with the SPSS version 26 analysis tool. The test results of sub structure I show that Return on Asset and Free Cash Flow have a positive effect on Corporate Governance. While Firm Size has no effect on Corporate Governance. The results of sub-structure II testing show that Return on Asset and Free Cash Flow have a positive effect on Dividend Payout Ratio. Meanwhile, Corporate Governance have a negative effect on Dividend Payout Ratio and Firm Size has no effect on Dividend Payout Ratio. The sobel test results show that Corporate Governance is able to mediate the effect of Return on Asset and Free Cash Flow on Dividend Payout Ratio. Meanwhile, Corporate Governance is unable to mediate the effect of Firm Size on the Dividend Payout Ratio.
Implementasi Akuntansi Lingkungan Pada Limbah Pabrik PT Madubaru Daerah Istimewa Yogyakarta Kusumaningrum, Theresia Yosefina; Budiantara, Martinus
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.v4i6.2200

Abstract

Impementasi akuntansi lingkungan ini diperlukan untuk menjaga lingkungan sekitar perusahaan dari kerusakan akibat limbah pabrik pada PT Madubaru, Daerah Istimewa Yogyakarta. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi akuntansi lingkungan pada pabrik PT Madubaru terhadap limbah pabrik. Metode penelitian menggunakan kualitatif dengan teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Teknik analisis data menggunakan pengumpulan, reduksi, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan PT Madubaru, Daerah Istimewa Yogyakarta telah menerapkan berbagai aktivitas akuntansi lingkungan. Hal ini meliputi identifikasi, pengukuran, pengungkapan, dan pengelolaan biaya lingkungan yang terkait dengan pengelolaan sampah. PT Madubaru telah mematuhi Pernyataan Standar Akuntansi Keuangan (PSAK) No. 30 Revisi 2011 tetang penyajian dan pengungkapan biaya lingkungan.
Peran Motivasi Dan Lingkungan Keluarga Terhadap Minat Menjadi Akuntan Aisyah, Nur; Windasari, Ihsanul
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.v4i6.2201

Abstract

This study aims to analyze the influence of motivation and family environment on the interest of Accounting students of Al-Qolam University in choosing a career as an accountant. In a dynamic working world, career choice is an important decision that is influenced by various factors, including individual intrinsic motivation and support from the family environment. This study uses a quantitative method by collecting data through a questionnaire to 15 Sharia Accounting students of Al-Qolam University. The data analysis technique used includes multiple linear regression tests to see the effect of the two independent variables (motivation and family environment) on the dependent variable (interest in becoming an accountant). The results of the study indicate that both motivation and family environment have a significant effect, both partially and simultaneously, on students' interest in becoming accountants. This finding has an important impact on the development of curriculum and educational strategies that can increase motivation and family support in supporting student careers in the field of sharia accounting.
Peranan Motivasi Prososial dalam Memediasi Pengaruh Motivasi Teori Penentuan Nasib Sendiri terhadap Berbagi Pengetahuan Saputra, Arco; Bastian, Adolf; Handayani, Ririn
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.v4i6.2204

Abstract

This study uses a quantitative method with a descriptive and explanatory survey approach. The study was conducted at the Kampar Regency Land Office, with the aim of testing the role of prosocial motivation in mediating the influence of motivation based on self-determination theory on knowledge sharing. The population of this study consisted of all employees of the Kampar Regency Land Office, with a total of 144 people. Based on this population size, according to the Krejcie and Morgan (1970) table, the sample size for this study was 103 people. The sampling method used in this study was Systematic Random Sampling. All respondents will be used to obtain primary data related to the variables, which will be collected through a questionnaire with a Likert scale of 1-5 points. All data obtained were analyzed using Structural Equation Modeling (SEM) with the Smart PLS 3.0 analysis tool. The results of the study indicate that self-determination motivation does not have a significant effect on knowledge sharing, self-determination motivation has a significant positive effect on prosocial motivation, prosocial motivation has a significant positive effect on knowledge sharing, and prosocial motivation mediates a significant positive effect of self-determination motivation on knowledge sharing.

Page 41 of 63 | Total Record : 625

 39   40   41   42   43 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2026): Maret-April Vol. 6 No. 1 (2026): Januari - Februari Vol. 5 No. 6 (2025): November - Desember Vol. 5 No. 5 (2025): September-Oktober Vol. 5 No. 4 (2025): Juli-Agustus Vol. 5 No. 3 (2025): Mei-Juni Vol. 5 No. 2 (2025): Maret - April Vol. 5 No. 1 (2025): Januari - Februari Vol. 4 No. 6 (2024): November - Desember Vol. 4 No. 5 (2024): September - Oktober Vol. 4 No. 4 (2024): Juli-Agustus Vol. 4 No. 3 (2024): Mei - Juni Vol. 4 No. 2 (2024): Maret-Appril Vol. 4 No. 1 (2024): Januari - Februari Vol. 3 No. 3 (2023): September - Desember Vol. 3 No. 2 (2023): Mei - Agustus Vol. 3 No. 1 (2023): January-April Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS) Vol. 2 No. 2 (2022): Jurnal Ekonomika dan Bisnis (JEBS) Vol. 2 No. 1 (2022): Jurnal Ekonomika dan Bisnis (JEBS) Vol. 1 No. 3 (2021): Jurnal Ekonomika dan Bisnis (JEBS) Vol. 1 No. 2 (2021): Jurnal Ekonomika dan Bisnis (JEBS) Vol. 1 No. 1 (2021): Jurnal Ekonomika dan Bisnis (JEBS) More Issue