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Mohammad Abdilla
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INDONESIA
Jurnal Ekonomika Dan Bisnis
ISSN : -     EISSN : 28078438     DOI : https://doi.org/10.47233/jebs
Core Subject : Economy,
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.
Articles 625 Documents
Pengaruh Lingkungan Dan Kinerja Karyawan Terhadap Produktivitas Kerja Karyawan Pada Pt. Indonesia Trc Industry Kusuma, Aditya Putra
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.v4i6.2277

Abstract

ABSTRAK Peneliti ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan kinerja karyawan terhadap produktivitas kerja karyawan pada PT. Indonesia Trc Industry. Metode dalam penelitian ini adalah kuantitatif deskriptif. Sumber data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner kepada 112 orang dengan menggunakan purpose sampling dan populasi dalam penelitian ini adalah karyawan PT. Indonesia Trc Industry bagian (Roller Assy). Variable independent dalam penelitian ini terdiri dari lingkungan kerja dan kinerja karyawan, sedangkan dependen yaitu produktivitas kerja analisis yang digunakan meliputi uji validitas, uji realitas, uji asumsi klasik, uji t, uji f, analisis regresi linear berganda, dan koefisien dterminasi (R2) sedangkan data sekunder diperoleh melalui studi keperpustakan dengan membaca buku- buku dan sumber data lainnya yang masih berhubungan dengan penelitian ini. Bedasarkan hasil penelitian uji t yang dilakukan dengan hasil analisis regresi, variable lingkungan kerja dan kinerja karyawan berpengaruh positif dan signifikan terhdaap produktivitas pada PT. Indonesia Trc Industry. Uji koefisien determinasi memperlihatkan nilai R-Square sebesar 92,3% yang berarti bahwa variable produktivitas kerja di pengaruhi oleh variable independent yaitu lingkungan kerja dan kinerja karyawan sedangkan sisanya 7,7% dipengaruhi oleh variable lain yang tidak dikaji dalam penelitian ini. Kata kunci: Lingkungan Kerja, Kinerja Karyawan, Produktivitas Kerja
Pengaruh Tax Avoidance dan Green Accounting Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 -2023 Gultom, Chintya Evangeline Oktaviani; Reke, James Sylvanus Uly; Ismail, Marthinus
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.v4i6.2280

Abstract

Nilai Perusahaan menjadi hal yang diperhatikan pada suatu perusahaan. Dengan penelitian ini tentunya memiliki suatu tujuan yang mana dilakukan untuk meneliti serta menganalisis pengaruh Tax Avoidance dan Green Accounting terhadap Nilai Perusahaan di sektor manufaktur yang mana terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019-2023. Pada penelitian ini menggunakan jenis penelitian yaitu penelitian kuantitatif dan pada penelitian ilmiah ini menerapkan metode analisis regresi linear berganda dengan menggunakan SPSS 25. Untuk pengumpulan sampel nya sendiri penulis menerapkan metode yang disebut purposive sampling. Di mana populasi yang ada dalam penelitian ini didapatkan sebanyak 155 perusahaan, setelah dilakukan pemilihan sampelnya berdasarkan kriteria yang ada maka diperoleh 61 sampel yang diobservasi. Temuan dari yang di dapatkan pada penelitian ilmiah ini menghasilkan bahwa secara simultan Tax avoidance dan Green Accounting berpengaruh terhadap nilai perusahaan. Hasil juga menunjukkan bahwa secara parsial Tax Avoidance tidak berpengaruh terhadap nilai perusahaan, akan tetapi pada Green Accounting hasilnya menunjukkan bahwa Green Accounting berpengaruh terhadap nilai perusahaan.
Mediasi Iklim Etis Pada Kepemimpinan Etis Dan Organizational Citizenship Behavior Bastian, Adolf; ., Anto Arianto
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.v4i6.2281

Abstract

This study employs a quantitative method with a descriptive and explanatory survey approach. The research was conducted at the Kampar Regency Land Office, aiming to examine the role of ethical climate in mediating the influence of ethical leadership on organizational citizenship behavior. The population of this study consists of all employees of the Kampar Regency Land Office, totaling 144 people. Based on this population size, the sample size for this study is 103 people, as determined by the Krejcie and Morgan table (1970). The sampling method used in this research is Systematic Random Sampling. All respondents will provide primary data related to the variables, collected through a questionnaire using a 1-5 point Likert scale. All obtained data will be analyzed using Structural Equation Modeling (SEM) with the Smart PLS 3.0 analysis tool. The analysis results indicate that ethical leadership has a significant positive effect on organizational citizenship behavior, ethical leadership has a significant positive effect on ethical climate, ethical climate has a significant positive effect on organizational citizenship behavior, and ethical climate mediates the influence of ethical leadership on organizational citizenship behavior.
Analisis Kinerja Keuangan Dengan Menggunakan Pendekatan Value For Money Pada PT AR Management Periode Tahun 2021-2023 Panjaitan, Rosianna Clara; Nurrasyad, Raka Aji; Ramadhon, Satrio Cahyo; Sari, Bida
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.v4i6.2293

Abstract

This research aims to assess the financial performance of the AR Management work unit by applying the Value for Money approach. Analysis was carried out on the Budget Realization Report for the period 2021 to 2023. The method used was quantitative descriptive by comparing ratios based on Value for Money, namely Economic, Effectiveness and Efficiency ratios. The data used in this research is secondary data originating from budget realization report documents for 2021 to 2023. The results of the ratio calculation show that the AR Management work unit budget realization report for these years recorded an Economic value < 100, an Effectiveness value > 100, and an Efficiency value of <100, which indicates that the realization of the AR Management budget in 2021 to 2023 meets the economic, efficient and effective elements.
Readiness for Organizational Change of Employee in Merger Situation (study in a State-owned enterprise Bank) Sembiring, Lala Septiyani; Sulastiana, Marina; Lestari, Anissa; Abidin, Zainal
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.v4i6.2295

Abstract

Readiness for organizational change plays an important role in the change process. It shapes behavior that supports organizational change and makes employees strive harder to implement change. This study uses a descriptive quantitative method to describe the level of readiness for organizational change of employees at a State-owned enterprise Bank undergoing a merger process. 480 respondents were involved in this study, obtained through the two-stage cluster sampling technique. The study results showed that most respondents were in the high readiness for organizational change category, namely 69%, in the medium category 30.06%, and in the low category 0.4%. While the highest dimension is in managerial support (mean = 5.54) and the lowest is in personal valance (mean = 4.72). In addition, it was found that there were differences in the level of readiness for organizational change in several demographic factors, such as actors, such as sex, age, work location, job level, and education.
Pengaruh Earning Opacity, Kepemilikan Institusional, Intensitas Aset Tetap dan Inventory Intensity Terhadap Penghindaran Pajak Karlin, Ani; Jelanti, 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.v4i6.2297

Abstract

This study aims to determine and analyze the influence of earning opacity, institutional ownership, fixed asset intensity, and inventory intensity on tax avoidance. This type of research is a quantitative research, using secondary data that applies Microsoft Excel and E-Views 12. The population in this study is consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2023. The data collection technique in this study is a purposive sampling technique with a total of 151 populations, so that the data samples obtained in this study are 15 samples. The results of the study show that earning opacity, institutional ownership, fixed asset intensity, and inventory intensity simultaneously affect tax avoidance. Then, the results of the study partially stated that earning opacity and fixed asset intensity had a negative influence on tax avoidance. Meanwhile, institutional ownership and inventory intensity have no effect on tax avoidance.
Pengaruh Perilaku Hedonisme, Shopping Lifestyle Dan Fasilitas Terhadap Perilaku Konsumtif Pengguna Tiktokshop Di Kalianda Lampung Selatan Syarif, Hyliyas; Tamam, Tamam
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.v4i6.2301

Abstract

In the current digital era, consumer behavior is increasingly influenced by the development of e-commerce platforms and social media, including TikTok Shop which has developed rapidly as an online shopping platform, which combines entertainment with ease of shopping. This has led to an increase in consumer behavior among users, especially those triggered by hedonistic behavior, shopping lifestyle and facilities provided by the platform. This behavior needs to be studied further considering its impact on people's consumption patterns. This study aims to determine the effect of Hedonistic Behavior, Shopping Lifestyle, and Facilities on the Consumer Behavior of TikTok Shop Users in Kalianda, South Lampung. The research method used is a type of Causal study with a quantitative approach, in this case the population and sample used are the community in Kalianda, South Lampung as many as 97 respondents. The research instrument uses a questionnaire and documentation with data sources from primary and secondary data, in analyzing using multiple linear regression test analysis. The results of the study indicate that hedonistic behavior has a positive and significant effect on consumer behavior of Tiktokshop users with a t-count value of 2.421> t-table 1.661 and a significance level of 0.000 <0.05, then shopping lifestyle also has a positive effect. While facilities do not affect consumer behavior of Tiktokshop users in Kalianda, South Lampung. The t-count value is 1.369 <t-table 1.661 and a significance level of 0.174> 0.05. The results of the simultaneous F test show that all independent variables together have a significant effect on consumer behavior of Tiktokshop users. The results of this study are expected to contribute to similar variables in further research..
Bagaimana Pertumbuhan Ekonomi Dan Pembangunan Infrastruktur Mempengaruhi Ketimpangan Pendapatan Di Indonesia? Abdur-Rabb, Ahmad Faqhruddin; Andriani, Shadry; Adys, Himaya Praptani
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.v4i6.2309

Abstract

This study examines the effect of economic growth and infrastructure development on income inequality in Indonesia during the period of 2011 to 2022. To estimate the relationships between variables, the Ordinary Least Squares (OLS) technique was employed, accompanied by diagnostic tests to ensure the validity of the estimations, including residual normality, absence of multicollinearity, and absence of autocorrelation issue. The findings show that the model constructed is simultanously significant in explaining the relationship, with a relatively high degree of determination for the independent variables. Economic growth has a positive effect on income inequality, indicating that the achieved economic growth has not yet been accompanied by equitable income distribution among the population. Conversely, road infrastructure development demonstrates a significant negative effect on income inequality. This implies that improving access and connectivity through optimal road development holds substantial potential in reducing income disparities across Indonesia.
Pengaruh Kelengkapan Produk Dan Promosi Terhadap Keputusan Pembelian Pada Kembar Store Sidomulyo di Lampung Selatan Baiti, Ana Nur; 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.v4i6.2320

Abstract

Purchasing Decisions are several stages carried out by consumers before making a decision to purchase a product, which is influenced by Product Completeness and Promotion. This research aims to determine the influence of product completeness and promotion on purchasing decisions at the Sidomulyo Store Twins in South Lampung. The type of research used in this research is Quantitative Research, with the sampling technique used in this research being Non Probability Sampling with the Accidental Sampling technique. To find the validity test of the instrument using Pearson Product Moment, while the Reliability Test uses Cronbach's Alpha and the Classical Assumption Test. The analytical methods used to answer this research are the Multiple Linear Regression Test, the Coefficient of Determination Test and the Instrument Test t Test and F Test. Based on partial calculation results: Product Completeness influences Purchasing Decisions and Promotion influences Purchasing Decisions at Sidomulyo Store Twins in South Lampung. Based on the results of simultaneous calculations: Product Completeness and Promotion simultaneously influence Purchasing Decisions at Sidomulyo Store Twins in South Lampung.
Pengaruh Beauty Influencer, Persepsi Harga dan Brand Image terhadap keputusan pembelian Hand and Body Lotion Vaseline (Studi Kasus Konsumen di DIY) Carneli, Refika Dewi; Nurwahyudi, Muhammad Robi
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.v4i6.2332

Abstract

This study aims to determine the influence of beauty influencers, price perceptions and brand image on purchasing decisions for Vaseline hand and body lotion (consumer case study in DIY). This study is a quantitative study, with data processing using SPSS version 25. The population in this study were consumers of Vaseline hand and body lotion aged 20-29 years, women and men in DIY. This study has a sample size of 100 people from the calculation results using the Solvin formula. Sample collection with simple random sampling where samples are taken randomly from the population. The findings in this study indicate that beauty influencers have a positive and significant effect on purchasing decisions, while price perceptions have a positive and significant effect on purchasing decisions and brand image has a positive and significant effect on purchasing decisions. While carried out simultaneously with beauty influencers, price perceptions and brand image have a positive and significant effect on purchasing decisions together