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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 Kualitas Pelayanan Dan Responsifitas Karyawan PT KAI Terhadap Kepuasan Pelanggan Leisubun, Abdul Gani; Rismawati, Rismawati; Qoniatusholikha, Qoniatusholikha; Iklima, Faradila Nur; Sajidah, Alifah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3226

Abstract

The current research investigates the influence of service quality and employee responsiveness on passenger satisfaction at PT KAI, the nation’s largest public-transport operator. In today’s fiercely competitive service landscape, the caliber of service delivered together with how swiftly and skillfully staff address customer needs and complaints shapes both satisfaction and long term loyalty. Adopting a quantitative design, the study surveyed passengers who had traveled with PT KAI at least twice in the preceding six months. The questionnaire drew on the SERVQUAL model, supplemented with items specific to responsiveness, and the data were examined via multiple-linear regression to test the joint and individual effects of the two predictors. Findings show that both variables significantly raise satisfaction, with service quality exerting the stronger influence. These results underscore the value of sharpening employees’ interpersonal skills especially communication, empathy, and conflict management through focused training programs to boost overall service excellence. Findings from this research are applicable both as a practical framework for enhancing public service delivery at PT KAI and as an academic resource for studies on consumer behavior in transportation
Pengaruh Beban Kerja dan Kepuasan Kerja Terhadap Kinerja Pegawai Di Sekretariat DPRD Kota Samarinda Naura Dinanti, Nayla; Tri Kusumawati, Yulia; Hadi Saputra, Praja
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3241

Abstract

Employee performance is a crucial indicator in achieving organizational goals. However, performance can decline when employees face excessive workloads and low levels of job satisfaction. At the Secretariat of the Samarinda City DPRD, there are indications that workload and job satisfaction management are not yet optimal. This study aims to determine the extent to which workload and job satisfaction affect employee performance, both partially and simultaneously. A quantitative approach with a survey method was applied. The study involved all 76 employees, both civil servants and non-civil servants, at the Secretariat of the Samarinda City DPRD, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using descriptive statistics, validity and reliability testing, classical assumption testing, and multiple linear regression with the help of SPSS. The results show that workload has a significant negative effect on employee performance, while job satisfaction has a significant positive effect. Simultaneously, both variables contribute 26.2% to variations in employee performance. These findings underscore the importance of managing workload proportionally and enhancing job satisfaction to improve employee productivity in public sector organizations. Proper attention to these two factors can significantly support efforts to build an efficient, motivated, and high-performing workforcewithin government institutions.
Analisis Mediasi Kinerja Keuangan dalam Pengaruh Green Accounting terhadap Nilai Perusahaan Ahmad, Nice Agustin; Aspuri, Muhamad; Adawiyah, Syaripatul; Putri, Dhea; Letsoin, Supyati
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3243

Abstract

Climate change issues and sustainability regulations have encouraged companies to implement green accounting. However, the effectiveness of its implementation in enhancing firm value remains debated, particularly in the consumer non-cyclicals sector, which is highly exposed to environmental and social pressures. This study aims to analyze the effect of green accounting on firm value, with financial performance as a mediating variable. The research was conducted on consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Green accounting was measured using the disclosure coverage level based on the GRI 300 series, financial performance was proxied by Return on Assets (ROA), and firm value was measured using the Tobin’s Q ratio. This study employed a quantitative associative approach with an explanatory research design. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The results show that green accounting does not significantly affect firm value or financial performance. Furthermore, financial performance does not have a significant effect on firm value and does not mediate the relationship between green accounting and firm value. The practical implication of these findings suggests that companies need to enhance the substantive quality of green accounting practices to positively impact profitability and investor perception. Academically, this study offers opportunities for future research by incorporating control variables such as firm size, leverage, or ESG scores to strengthen the model.
Pengaruh Modal Kerja, Solvabilitas Dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Ammalia, Dian; Tambunan, Saribulan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3248

Abstract

The value of the company is reflected in the stock market value, where the increase in stock prices will increase investor interest in the company so that the higher the prosperity obtained by investors, firm value plays a role in making business decisions, because it can be a consideration in raising capital, purchasing assets, or determining the company's dividend policy. The purpose of this study is to determine the effect of working capital, solvency and liquidity on company value in transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The research design used is an associative approach. The population in this study were 23 transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022 with a sampling technique using purposive sampling, so that the research sample was 18 transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022. In this study, the type of data used is quantitative data. The data source used in this study was obtained from the Indonesia Stock Exchange (IDX) website. The data analysis method uses multiple linear regression analysis with SPSS.25. Based on the results of the t-test that has been carried out, it can be concluded that working capital has a positive and significant effect on company value, solvency has a positive and significant effect on company value and liquidity has a positive and significant effect on company value. Based on the results of the f-test, it is concluded that working capital, solvency and liquidity have a simultaneous effect on the company value of companies in the transportation sector listed on the Indonesia Stock Exchange in 2019-2022.
Analisis Persepsi Kemudahan Dan Persepsi Keamanan Dalam Mempengaruhi Minat Menggunakan QRIS Livin’ By Mandiri Di Kota Padang Trianita, Mery; ., Irda; kamela, Ice; ., Yuhelmi; Ahmad, Irfan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3250

Abstract

Advancements in information and communication technology have transformed various aspects of daily life, including how people conduct financial transactions. One of the rapidly growing innovations in Indonesia’s digital payment system is QRIS (Quick Response Code Indonesian Standard), which is also integrated into the Livin’ by Mandiri application. However, the suboptimal use of QRIS in Padang City raises questions regarding the factors influencing public interest in adopting this payment method. This study aims to analyze the effect of perceived ease of use and perceived security on behavioral intention to use QRIS through the Livin’ by Mandiri application in Padang City. The researchers employed a quantitative approach using purposive sampling technique, involving 60 respondents who met the criteria: Bank Mandiri customers, users of the Livin’ by Mandiri application, and individuals over 17 years of age. Data were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The analysis included convergent validity and discriminant validity tests using the Fornell-Larcker criterion and cross loadings, as well as R-Square and Structural Model Assessment (SMA) to evaluate causal relationships between latent variables. The results revealed that perceived ease of use does not significantly influence the intention to use QRIS through Livin’ by Mandiri in Padang City, thus rejecting the proposed hypothesis. Conversely, perceived security significantly affects the intention to use the service. This indicates that data protection and prevention of misuse are critical factors driving users' intention to adopt QRIS through the Livin’ by Mandiri application.
Hubungan Antara Teknologi Hijau, Insentif Pajak Karbon, Dan Kepatuhan Perusahaan Terhadap Standar Akuntansi Karbon (Studi Kasus Pt. Citra Nusantara Energi) Laila, Amar'atus; Ramadhanti, Nouva Ayu; Putri, Aprilia Wahana; Kurniawati, Aprilia Tri; R. Pandin, Maria Yovita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3252

Abstract

Global climate change poses a major challenge to the industrial sector, particularly the energy sector, which contributes approximately 24–25% of total global greenhouse gas emissions. To address this issue, the adoption of green technology and fiscal policies such as carbon tax incentives are expected to enhance corporate compliance with carbon accounting standards. This study aims to analyze the relationship between the use of green technology, the utilization of carbon tax incentives, and corporate compliance with carbon accounting standards, both partially and simultaneously. A quantitative approach with a causal-comparative research design was applied. Data were collected through questionnaires distributed to 50 employees of PT. Citra Nusantara Energi and analyzed using multiple linear regression, supported by validity and reliability tests, classical assumption tests, t-tests, and F-tests. The results show that green technology and carbon tax incentives have a significant partial effect on carbon accounting standards, while corporate compliance does not. However, simultaneously, the three independent variables significantly influence carbon accounting standards. These findings highlight the importance of environmentally friendly technology adoption and fiscal incentives in improving the transparency and accountability of corporate carbon emission reporting.
Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Produksi Kelapa Sawit Pada PT. Perkebunan Nusantara IV Regional 2 Batu, Angel Natasya Lumban; Sinurat, Mangasa; Sihombing, Halomoan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3255

Abstract

When the research was conducted, that the realization was higher than the budget (RKAP) on production costs due to the price (Rp) / kg in the realization was higher or more than the price (Rp) / kg in the budget, so that there could be a difference between the budget and the realization of palm oil production costs for the period 2022 which could have an impact on production cost control. Therefore, the role of responsibility accounting is important in achieving company goals and also controlling palm oil production costs in a company, with the role of responsibility accounting, companies can set clear cost standards and identify the causes of cost differences that occur, such as unprofitable cost differences where the realization of production costs is greater than the production cost budget. The study aims to determine and analyze the role of accountability accounting as a means of controlling palm oil production costs at PT Perkebunan Nusantara IV Regional 2 Period 2022. This research uses a qualitative descriptive approach with data obtained through documentation studies and interviews conducted. Variance analysis technique is used to compare actual costs with budget costs, both in terms of price and quantity, both indirect costs and direct costs. The results showed that in terms of price, some costs experienced unfavorable variance, while in terms of quantity showed favorable variance. The implementation of responsibility accounting has gone well and helps control costs. From these results it is recommended that the company can improve control of unfavorable costs and maintain and improve the role of responsibility accounting.
The Pengaruh Quality Of Work Life, Perceived Organizational Support, dan Organizational Culture terhadap Employee Performance Perawat di Rumah Sakit Umum Daerah Kabupaten Bengkayang Livrika, Yulita; Santosa, Awan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3296

Abstract

Health service problems include suboptimal service quality, complicated bureaucratic procedures and limited budgets for patients. This study aims to analyze the effect of Quality of Work Life, Perceived Organizational Support, and Organizational Culture on Employee Performance at the Bengkayang Regency Hospital. This study uses a type of causal quantitative research survey method and purposive sampling technique. The results of this study indicate that Quality of Work Life has no positive and significant effect on Employee Performance, Perceived Organizational Support has a positive and significant effect on Employee Performance, and Organizational Culture has a positive and significant effect on Employee Performance.
Dampak Inovasi Produk, Strategi Harga, Dan Iklan Digital Terhadap Minat Beli Helm NHK di Kalangan Remaja Pengendara Motor Dianti , Muthia Rahma; Zulstra, Jumadil Dwi; Rahim, Hamidah
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3300

Abstract

This study is motivated by a gap between NHK helmet product innovation and consumer expectations, a pricing strategy perceived as less competitive compared to rival brands, and digital advertising that has not effectively influenced consumer purchase intention. These issues highlight the need to evaluate the effectiveness of the marketing strategies implemented by the company. The purpose of this research is to analyze the influence of product innovation, pricing strategy, and digital advertising on consumer purchase intention toward NHK helmets. The study seeks to identify the most dominant factor affecting purchase decisions, providing a foundation for developing more effective marketing strategies. This research employs descriptive statistics and multiple linear regression analysis. Data were collected through questionnaires distributed to 100 respondents, specifically teenagers who use NHK helmets. The questionnaire was developed based on the indicators of the key variables: product innovation, pricing strategy, digital advertising, and purchase intention. This method was chosen to obtain primary data directly from respondents relevant to the research object. In addition, secondary data were sourced from company records, sales reports, and relevant literature to support the analysis. The results reveal that product innovation, pricing strategy, and digital advertising each have a significant effect on consumer purchase intention among teenage motorcycle users. Collectively, these variables contribute to shaping consumer interest in purchasing NHK helmets. The findings suggest that marketing strategies focusing on competitive pricing, improved product innovation, and targeted digital promotion through appropriate channels are more likely to enhance consumer interest and drive purchase behavior.  
Analisis Pengendalian Biaya Produksi Sebagai Suatu Usaha Untuk Meningkatkan Efisiensi Biaya Produksi di PT Padasa Enam Utama Teluk Dalam Tohang, Uli Nurhaida Br; Silaban, Adanan; Sijabat, Jadongan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3308

Abstract

Increasing production costs will impact company profits. Therefore, production cost control is necessary to prevent cost increases. The continuous decline in monthly profits requires production cost control, especially by optimizing it. This study aims to examine the implementation of production cost control at PT. Padasa Enam Utama Teluk Dalam, and determine the effectiveness of production cost control at PT. Padasa Enam Utama Teluk Dalam in improving production cost efficiency. For this study, the author used a qualitative descriptive method. To obtain the necessary data, the author used two data collection methods: interviews and documentation. The results of the study are based on an analysis of the difference between standard costs and actual costs at PT. Padasa Enam Utama Teluk Dalam from January to December 2024, showing that the standard cost for direct raw materials was Rp -7,381,494,125; direct labor costs were Rp 22,069,487; and factory overhead costs were Rp -4,531,731,018. These values indicate that production cost control has not been implemented optimally, because there are unfavorable differences in several production cost components. Furthermore, production cost efficiency is uneven across components, with raw materials at -44.8%, direct labor at -0.2%, and factory overhead at -17.9%. Therefore, production cost control at PT. Padasa Enam Utama Teluk Dalam has not yet improved production cost efficiency.

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