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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
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 600 Documents
Pengaruh Literasi Tentang Riba, Faktor Sosial Dan Faktor Pribadi Terhadap Keputusan Nasabah Memilih Jasa Perbankan Syariah Pada Bank Syariah Indonesia KCP SUNGAI LILIN Eryani, Risma; Umari, Zuul Fitriani; Juniawati, Mutmainah
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.v5i4.3323

Abstract

This reseach article uses a quantitative approach to analyze how literacy about usury, social factors and personal factors affect customer decisions in choosing sharia banking services at BSI KCP Sungai Lilin. Data obtained by distributing questionnaires to BSI KCP Sungai Lilin customers with a total sample of 275 customers through accidental sampling techniques. Data analysis of this reseach article used multiple linear analysis with the help of IMB SPSS 26 data processing software. The results of data analysis of reseach articles show that literacy about usury doesn’t affect customers decisions in using sharia Banking services. While social factors and personal factors affect customer decisions in using sharia banking services. Simultaneously literacy about usury, social factors and personal factors influence customer decicions to use sharia banking services at BSI KCP Sungai Lilin.
Pengendalian Internal Terhadap Persediaan Cpo Pada Pt. Perkebunan Nusantara IV Regional 1 Silitonga, Jesica KD; Sinurat, Mangasa; Siboro, Danri Toni
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.v5i4.3326

Abstract

This study was conducted at PT Perkebunan Nusantara IV Regional 1, aimed at understanding and analyzing theimplementation of internal control over Crude Palm Oil (CPO) inventories at PT Perkebunan Nusantara IV Regional 1. Theresearch employed a descriptive qualitative approach with data collected through interviews and documentation studies.The results indicate that the internal control system in the company is functioning quite well and contributes positively tooperational smoothness. Physical control systems are conducted routinely and integrated to minimize losses, damages, andquality degradation during storage. However, there is a need to improve the frequency and quality of physical supervision as well as to enforce stricter procedures to detect and prevent deviations more proactively. Overall, the internal controls implemented have a positive influence on the efficiency and effectiveness of CPO inventory management in the company.
Pengaruh Komunikasi Internal dan Budaya Organisasi Terhadap Kinerja Pegawai di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Provinsi Kalimantan Timur Praditasari, Alvina Charisma; Nurfadillah, Mursidah; Fauziah, Fenty
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

Abstract

The main problem in this study is the disharmony between employees, characterized by reluctance to share information or data with other colleagues, which causes internal communication to be less than optimal. In addition, there is a problem of organizational culture instability due to changes in leadership, causing employees to be confused in adapting to new work patterns and policies. This study aims to analyze and prove the influence of internal communication and organizational culture simultaneously on employee performance at the Investment and One-Stop Integrated Service Office (DPMPTSP) of East Kalimantan Province. This study uses quantitative research. The sampling technique uses non-probability sampling, namely saturated samples using the Slovin formula, obtained a sample of 65 respondents. Data collection was carried out using a questionnaire. Data analysis techniques in this study include validity testing, reliability testing, multiple linear regression analysis, classical assumption testing, and hypothesis testing with the help of the SPSS application. The results of the study show that (1) internal communication has a positive and significant effect on employee performance, (2) organizational culture has a positive and significant effect on employee performance, and (3) internal communication and organizational culture simultaneously have a positive and significant effect on employee performance at the Investment and One-Stop Integrated Services Agency (DPMPTSP) of East Kalimantan Province.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Kinerja Bank Pembangunan Daerah (BPD) Lampung Melalui Reputasi Sebagai Variabel Mediasi Sani, Faiz Ardana; Erlina, RR.; Husna, Nurul
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.v5i4.3346

Abstract

The banking industry in Indonesia is facing reputation-related challenges, which have contributed to declining customer trust and reduced third-party funds. This raises concerns regarding the effectiveness of Corporate Social Responsibility (CSR) programs in enhancing a bank’s reputation and performance This study aims to examine the effect of CSR on the performance of Bank Pembangunan Daerah (BPD) Lampung and to assess the mediating role of reputation in this relationship. The research adopts a quantitative approach, using primary data collected from 61 decision-makers at BPD Lampung through questionnaireand analyzed using Structural Equation Modeling (SEM) via Smart PLS to test both direct and indirect effects between variables. The results show that CSR has a positive and significant impact on company performance. Additionally, corporate reputation significantly mediates the relationship between CSR and performance, indicating that reputation is a crucial factor in amplifying the benefits of CSR. These findings reinforce the relevance of the Resource-Based View and Stakeholder Theory in developing sustainable competitive advantage through corporate social responsibility and reputation management. Furthermore, BPD Lampung is advised to focus on initiatives that enhance operational efficiency, including an evaluation of the security level of the banking system and asset profitability.
Pengaruh Diskon dan Brand Ambassador Terhadap Niat beli Pada Konsumen Motor Yamaha (Studi Pada Dealer Yamaha Rolya Motor) Alvirodihan, M Daffarel; Pandjaitan, Dorothy; Wulan, Mutiasari Nur
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.v5i4.3368

Abstract

The competition at the motorcycle producer level or at the dealer level is very high and intense. In the marketing process, purchase intention is an important element that reflects the psychological readiness of consumers in their decision-making. Yamaha is a major player in Indonesia but has recorded a significant decline compared to its competitors. Yamaha needs to optimize its marketing strategy to remain competitive in the market. This study aims to analyze the effect of discounts and brand ambassadors on the purchase intention of Yamaha motorcycle consumers, with a case study at the Yamaha Rolya Motor Dealer. The research method used is quantitative with a survey approach. Primary data was collected through questionnaires distributed to 200 prospective consumers. The Yamaha Rolya Motor Dealer in Bandar Lampung was selected using purposive sampling technique. Data were analyzed using multiple linear regression after passing validity and reliability tests. The results show that discounts (X1) do not have a significant effect on purchase intention (Y), while brand ambassadors (X2) have a positive and significant effect on purchase intention (Y). The presence of public figures such as comedian Komeng as Yamaha's brand ambassador effectively increases consumer interest and desire to purchase Yamaha motorcycles. This research contributes to the understanding of consumer behavior in the automotive industry context and can serve as a reference for future marketing strategies
Pengaruh Online Customers Rating dan Free Shipping Promotion Terhadap Purchase Decisions yang di Mediasi oleh Brand Trust (Studi pada Pengguna Produk Sabun Pembersih Wajah Merek Gatsby pada Mahasiswa di Perguruan Tinggi Negeri di Kota – Kabupaten Serang) Rahmatullah, Nana; Supriadi, Asep; Nupus, Hayati
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.v5i4.3369

Abstract

In the online purchasing process, consumers are often influenced by various factors, including online customer ratings and free shipping promotions. Online customer rating is one of the important factors in influencing consumer purchasing decisions, because it can provide an overview of the quality of products and services offered by sellers. Meanwhile, free shipping promotions can also influence consumer purchasing decisions. The purpose of this study was to examine the relationship between online customer ratings and free shipping promotions, as well as the mediating variable of brand trust, and purchasing decisions for facial cleansing soap products from the Gatsby brand. A quantitative method based on a descriptive approach was used in this study. This study used Purposive Sampling technique to collect data from 180 students at public universities in Serang city and district regarding their experience using Gatsby facial cleansing soap products. Using the SmartPLS 4.0 analysis tool, Structural Equation Modeling (SEM) was used for data analysis. The results of this study indicate that (1) online customer ratings have a positive and significant influence on purchasing decisions. (2) free shipping promotion has a positive and significant influence on purchasing decisions. (3) online customer ratings have a positive and significant influence on brand trust. (4) free shipping promotion has a positive and significant influence on brand trust. (5) brand trust has a positive and significant influence on purchasing decisions. (6) brand trust can moderate the effect of online customer ratings on purchasing decisions. (7) brand trust can moderate the effect of free shipping promotions on purchasing decisions
Pengaruh Aspek Lingkungan terhadap Profitabilitas Perusahaan Peserta PROPER di Bursa Efek Indonesia Fitri , Rafi Latifah; Suhendro , Saring
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.v5i4.3373

Abstract

The issue of achieving corporate profitability often conflicts with environmental responsibilities, particularly in the mining, basic materials, and industrial sectors that heavily rely on natural resource exploitation. The imbalance between economic interests and environmental sustainability raises questions about how environmental performance, environmental costs, and environmental disclosure influence corporate profitability. This study aims to obtain empirical evidence regarding the effect of environmental performance, environmental costs, and environmental disclosure on the profitability of companies in the mining, basic materials, and industrial sectors that participate in the PROPER program and are listed on the Indonesia Stock Exchange for the period 2019–2023. This research employs a quantitative approach using multiple linear regression analysis.The data used are secondary data in the form of annual financial reports, sustainability reports, and PROPER ratings, collected through documentation methods. The sample consists of 31 companies selected using purposive sampling based on specific criteria. The results show that environmental performance and environmental disclosure have a positive and significant effect on profitability. Conversely, environmental costs have a negative and significant effect on profitability. The implications of these findings suggest that companies should incorporate environmental aspects into their sustainable business strategies. Good environmental performance and disclosure can enhance a company’s legitimacy and profitability, while inefficiently managed environmental costs may pose a financial burden that reduces financial performance.
Persepsi Kemudahan, Kegunaan, Keamanan dan Kerahasiaan Sistem Pelaporan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Jhon , Susan Beby; Natalia, Erni Yanti
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.v5i4.3387

Abstract

The development of digital technology has had a significant impact on various aspects of life, including government administrative systems, particularly in the field of taxation. Digitalization facilitates data management and provides faster and more accurate access to information through the internet. In the context of taxation, digitalization offers convenience for taxpayers in fulfilling their tax obligations efficiently and transparently. One form of innovation introduced by the government is the implementation of the electronic tax reporting system (e-Filing), aimed at increasing service efficiency and tax compliance. However, the level of compliance among Individual Taxpayers (WPOP) in using the e-Filing system remains relatively low.This study aims to analyze the influence of perceived ease of use, usefulness, security, and confidentiality on WPOP compliance at the Batam Selatan Tax Office (KPP Pratama). The research used a purposive sampling method, involving a total of 100 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis.The results of the study indicate that all independent variables—perceived ease of use, usefulness, security, and confidentiality—have significant effects on WPOP compliance. Perceived ease of use has a significance value of 0.034 < 0.05, usefulness 0.000 < 0.05, security 0.002 < 0.05, and confidentiality 0.011 < 0.05. Simultaneously, these four variables also have a significant effect on taxpayer compliance, indicating the importance of these factors in enhancing individual taxpayer compliance through the e-Filing system.Keywords: Perceived Ease of Use, Perceived Usefulness, Perceived Security, Perceived Privacy, Taxpayer Compliance
Pengaruh Financial Literacy, Fintech, Dan Financial Behavior Terhadap Kualitas Laporan Keuangan Umkm Dalam Transformasi Digital Ekonomi Wahyuningsih, Sri; Banjarnahor, Haposan
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.v5i4.3389

Abstract

The digital economic transformation has significantly impacted business management, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the influence of financial literacy, fintech, and financial behavior on the quality of financial statements in MSMEs amid the digital transformation era. The research was conducted on MSME actors in Batu Aji District, Batam City, with a total of 64 respondents. A quantitative approach was employed, using questionnaires for data collection. Data were analyzed using multiple linear regression with the assistance of SPSS version 31. The results indicate that financial literacy, fintech, and financial behavior have a positive and significant effect on the quality of financial statements, both partially and simultaneously. These findings highlight the importance of these three factors in supporting accountable and transparent financial management in the digital era. The implication of this study emphasizes the need to enhance the capacity of MSME human resources in financial literacy and technology adoption to improve the quality of financial information.
Pengaruh Perkembangan Ekspor, Impor dan Jumlah Umkm Terhadap Pertumbuhan Ekonomi Di Provinsi Jawa Timur Tahun 2013-2023 Irmajaya, Elistrida; Maulana, Alfin; Nanda, Aditya Surya; ., Fitryani; Bayu Murti, Agung; Edi, Agus Sarwo
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.v5i4.3412

Abstract

This research aims to analyze the impact of exports, imports, and the number of SMEs on economic growth in East Java during the period 2013–2023. The importance of providing solutions to the issues of exports, imports, and the number of SMEs related to economic growth in East Java. Using a quantitative approach with panel data regression analysis method using Fixed Effect Model (FEM) on data from 38 districts/cities in East Java. The results show that the export variable has a significant negative impact on economic growth, indicating that the increase in exports has not been able to drive the regional economic growth because the exported products are raw materials. The import variable has a significant positive impact on economic growth, due to imported products being capital goods and raw materials that support increased economic productivity. The number of SMEs has a significant negative impact on economic growth, reflecting the still low contribution of micro and informal enterprises due to their quality and production capacity. The East Java government is expected to improve the export of finished goods and provide training and support to SMEs so that the produced products have added value and competitiveness. This finding highlights the importance of enhancing export quality and strengthening SME capacity to drive more sustainable regional economic growth.