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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 600 Documents
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Pengaruh Intensitas Aset Tetap, Dewan Komisaris Independen dan Ukuran Perusahaan terhadap Manajemen Pajak dengan Tingkat Utang sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Konsumsi Non-Siklikal yang Terdaftar di BEI Periode 2017–2023) Suryajati, Padmellia; Irawati, Wiwit
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.v5i5.3563

Abstract

This study aims to examine the effect of fixed asset intensity, independent board of commissioners, and firm size on tax management with debt level as a moderating variable. The sample consists of 25 non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2023 period, resulting in 175 observations. The analysis method used was panel data regression with EViews 10. The results indicate that the independent variables simultaneously affect tax management. Partially, fixed asset intensity and independent commissioners have no effect on tax management, while firm size has a significant negative effect. Debt level does not moderate the relationship between independent variables and tax management.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Peran CSR sebagai Pemoderasi di PT. Aneka Tambang, PT. Adaro Minerals Indonesia, dan PT. United Tractor ., Satryani; Arifin, Syamsul; Anisa, Nur Aini
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.v5i5.3598

Abstract

Financial performance is an essential indicator in assessing a company’s success, as it reflects the ability of the company to maintain business continuity and attract investors. The research aims to describe the analysis of the influence of financial reports on company value at PT. Aneka Tambang, PT. Adaro Minerals Industri, and PT. United Tractor in 2009-2023. The data studied were annual reports at PT. Aneka Tambang, PT. Adaro Minerals Industri, and PT. United Tractor in 2009-2023. The data collection technique used was documentation. The data analysis technique used was quantitative descriptive analysis. The results of this study are based on the profitability ratio using the Return Off Asset formula, the liquidity ratio using the Current Ratio formula, the solvency ratio using the Debt to Accet formula, the company value ratio using the Tobin'Q formula and the corporate social responsibility ratio using the CSRDIj = ⅀ Xij / Nj formula. The benefits of the profitability ratio, liquidity ratio, solvency ratio, company value ratio and corporate social responsibility ratio are to assess the company's financial performance whether it is in good condition or otherwise.
Analisis Prosedur Pemberian Kredit Usaha Rakyat (Kur) Bagi Nasabah Pada Pt. Bank Sumut Kcp Sei Sikambing Rejeki Sihombing, Poppi Sry; Manurung, Amran; Lumbangaol, Manatap Berliana
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.v5i5.3615

Abstract

Every bank has a series of stages or procedures for granting credit that must be followed, starting from the submission of an application, analysis of customer eligibility, approval, disbursement of funds, to monitoring and collection. However, not all customers understand the established procedures, and this can be an obstacle for the bank. This study aims to analyze the procedures for granting People's Business Credit (KUR) at PT. Bank Sumut KCP Sei Sikambing, covering the stages of application submission, file investigation, credit analysis, decision making, contract signing, realization, and fund distribution. The analysis also highlights the differences in implementation between the types of KUR, namely Super Micro KUR, Micro KUR, and Small KUR. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation. The data is analyzed descriptively to obtain a real picture of the implementation of the KUR granting procedure in the field. The results of the study show that the KUR provision procedure at PT. Bank Sumut KCP Sei Sikambing has been implemented in accordance with applicable regulations, with adjustments to documents and depth of analysis based on the type of KUR. Credit distribution data for the 2022-2024 period shows an increase in the amount of credit distributed from IDR 87,343,404,765 to IDR 137,662,417,902, accompanied by a decrease in the non-performing loan (NPL) ratio from 1.34% to 0.43%. This reflects the effectiveness of the implementation of procedures and the success of the principle of prudence. Overall, it can be said that PT. Bank Sumut KCP Sei Sikambing has implemented KUR lending procedures effectively, in a structured manner, and with the principle of prudence. The procedures that are carried out carefully support more targeted KUR distribution and maintain the quality of the bank's credit.
Gambaran Kecenderungan Gangguan Kecemasan Pada Warga Binaan Pemasyarakatan (WBP) Lapas Perempuan Di Kota “X” Qonita Salsabila; Andini, Sri Opera Dwi; Purnama, Rezka; Fadhilah, Fadhilah
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.v4i6.2481

Abstract

Psychological problems experienced by prisoners have recently become a special concern. The most common psychological problem is anxiety. The purpose of this study was to determine the description of anxiety experienced by WBP at the Women's Correctional Institution in X City. The research method used in this study is a qualitative method with a phenomenological approach through semi-structured interviews and observation. This research was conducted on three WBPs at the Women's Correctional Institution in X City. The results showed that the subject's anxiety was caused by various factors, such as concerns about family, economic pressure, social stigma, childhood trauma, and experiences in the prison environment. Subject RS experienced anxiety related to his children's views of him and family economic pressure, especially because he was the only breadwinner before becoming a prisoner. Subject P experienced anxiety stemming from the prison environment, social pressure, and fear of the future after release from prison, including community acceptance and decision-making ability. While subject NO showed symptoms of high anxiety stemming from a combination of traumatic experiences while in prison, pressure from the social environment, and feelings of helplessness that affected his mental state. This symptom was characterized by suicide attempts as a manifestation of his anxiety.
Pengaruh Kualitas Produk Dan Content Marketing Terhadap Keputusan Pembelian Produk Wardah Pada Gen-Z Di Kota Palembang Samosir, Lidia Karunia May; Helmi, Sulaiman; Roni, Mukran; septayuda, Irwan
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.v5i5.3594

Abstract

This study aims to analyze the influence of product quality and content marketing on the purchasing decisions of Wardah products among Generation Z consumers in Palembang City. The phenomenon observed is that Gen Z tends to make purchasing decisions based on social media content rather than product quality, as they are a generation highly active on social media. Therefore, digital marketing strategies through content marketing are highly relevant. The research employed a quantitative approach using the SEM-PLS technique on 104 Gen Z respondents who had previously purchased Wardah products and engaged with its social media content. The findings reveal that both product quality and content marketing significantly influence purchasing decisions, with product quality exerting a more dominant effect. This study provides practical contributions for companies in developing effective and relevant digital marketing strategies, as well as serving as an academic reference in the study of digital consumer behavior.
Analisis Budaya Organisasi: Solusi Memperbaiki Produktivitas Tim Di PT Garuda Airline Harmen, Hilma; Samosir, Julianty; Sianturi, Gracia Inri; Tanjung, Pitri Damayanti; Tarigan, Dea Divella Br; Ramadhani, Suci; Satria, Khosyi Juan
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.v5i5.3637

Abstract

PT Garuda Indonesia, as one of the national airlines, faces significant challenges in maintaining team performance and productivity. The main problem lies in the weak and inconsistent implementation of organizational culture aligned with corporate governance principles. This issue leads to decreased work motivation, reduced communication effectiveness, and misalignment between company values and employee behavior, resulting in suboptimal team productivity and overall operational performance.This study aims to analyze the influence of organizational culture on team productivity and provide strategic solutions for PT Garuda Indonesia to improve performance effectiveness through the implementation of a corporate governance-based organizational culture.This research employs a qualitative approach using a literature review method. Data were collected through a comprehensive analysis of various secondary sources, including scientific articles, books, company reports, policy documents, and media publications relevant to organizational culture and productivity in the aviation sector. The analysis technique involved comparing empirical findings and theoretical perspectives to identify the relationship between organizational culture implementation, corporate governance, and team productivity.The findings indicate that a weak organizational culture can hinder teamwork and productivity. Conversely, a strong, disciplined organizational culture based on Good Corporate Governance values can enhance effectiveness, efficiency, and individual accountability within teams. Corporate transparency and strict enforcement of ethical standards also play an essential role in strengthening a sustainable organizational culture at PT Garuda Indonesia.
Penerapan Metode Eoq Untuk Efisiensi Biaya Pada Produk Headlining Di Perusahaan Komponen Otomotif PT. Y Dzulfikar, Arif; Setianingsih, Putri; Sitorus, Marison; Jatmiko Nuryatno, Yulius; Sundoro, Dionisius
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.v5i5.3638

Abstract

PT.Y is a national automotive component company, where one of its products is Headlining Assy Roof which is routinely distributed to automotive manufacturing companies in Indonesia. The problem which occurs is high frequent orders cause high ordering costs and high storage costs, not meeting the company's targets. Therefore, this study aims to determine the optimal and economical number of raw material orders, reorder time or reorder point, safety stock, and the amount of total inventory cost; so that raw material inventory control gets optimal results to support smooth production. This research is a descriptive study with a quantitative approach, data collection techniques based on the company's historical data related to ordering and storage costs. The analysis method uses the Economic Order Quantity (EOQ) by applying mathematical formulas. With the EOQ formula, the company can identify the most cost-effective order quantity, Headlining Assy Roof. The results of the study show that with the Economic Order Quantity (EOQ) method, the optimal order quantity is 679,248 pcs, with an order frequency of 8 times/ year, an ordering cost of Rp 5,125,167/ year, a storage cost of Rp 5,124,773/ year, and a total inventory cost (TIC) of Rp 10,249,940/ year. With the EOQ method, the total savings in TIC inventory costs that can be obtained by PT. Y is Rp 132,870,060/ year compared to the company's previous method.
Analisis Penerapan Stock Opname Terhadap Pengendalian Internal Persediaan: Pt Bub Shakira, Naila; Widajantie, Tituk Diah
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.v5i5.3643

Abstract

Effective internal inventory control is essential for companies to ensure accurate and efficient inventory management. Stock taking is an important method of internal inventory control that aims to physically verify the quantity and value of inventory. This study aims to conduct an in-depth analysis of how the implementation of periodic stock opname contributes to the effectiveness of internal control and the accuracy of inventory data at PT BUB, a medium-sized retail company specializing in Hajj and Umrah souvenirs. The research employed a descriptive qualitative approach, using data collection techniques in the form of semi-structured interviews with key informants, as well as direct observations of the stock opname process in the warehouse and outlets. The data obtained were analyzed thematically and deductively through reduction, categorization, and interpretation processes, referring to the five components of the COSO Internal Control – Integrated Framework and the perspective of Agency Theory. The findings indicate that the implementation of periodic stock opname has proven to be an essential instrument in control and monitoring activities, enabling the detection of data discrepancies and minimizing the potential for fraud. Nevertheless, its effectiveness is still hampered by delays in transaction input, weak interdepartmental coordination, and limited adaptation to the new information system (SHAPE). These results reinforce empirical evidence that the integration of manual and digital controls, supported by a culture of discipline and effective communication, is the key to effective inventory control.
Analisis Peran Foreign Direct Investment, Economic Complexity Index, dan Nilai Tambah Industri Manufaktur terhadap Pertumbuhan Ekonomi di 5 Negara ASEAN Suparta, I Wayan; Renaldi, I Made
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.v5i5.3669

Abstract

Although ASEAN is known as a region with dynamic economic growth, significant disparities remain between countries in creating sustainable added value. Some countries, like Singapore, have successfully achieved economic transformation toward developed nation status, while others remain stuck in the middle-income category. This phenomenon raises questions about the role of external factors such as foreign direct investment (FDI) and structural factors like economic complexity (Economic Complexity Index/ECI) and industrial value added (Manufacturing Value Added/MVA) in driving economic growth in the ASEAN region. This study aims to analyze the influence of Foreign Direct Investment (FDI), Economic Complexity Index (ECI), and Industrial Value Added (MVA) on Gross Domestic Product (GDP) in five ASEAN countries, namely Indonesia, Malaysia, Thailand, the Philippines, and Singapore during the period 2017–2023. This study uses panel data obtained from the World Bank and Growth Lab. Data analysis was performed using EViews 9 software using a panel data regression approach. Model testing included the Chow and Hausman tests to determine the best model, and the results indicated that the Common Effects Model (CEM) was the most appropriate model for use in this study. The results show that FDI and MVA have a positive effect on Gross Domestic Product (GDP), indicating that increased foreign direct investment and a strengthening of the manufacturing sector play a significant role in driving national economic growth in the ASEAN region. Conversely, the ECI variable shows a negative effect on GDP, reflecting that increasing economic complexity has not yet fully yielded positive impacts due to imbalances between industrial structure, human resource capacity, and domestic innovation capabilities. This finding underscores the importance of a balance between strengthening economic complexity, the industrial sector, and improving the quality of human resources in accelerating economic growth in the ASEAN region.
Strategi Manajemen SDM Berbasis Self efficacy dan Motivasi untuk Meningkatkan Kinerja di PT Bank Rakyat Indonesia (Persero) Tbk. Cabang Denpasar Indrayana, I Putu Dony; Sudana, I Putu Ekapratama Rangga
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.v5i6.3684

Abstract

Employee performance in the banking sector is often influenced by internal psychological factors, one of which is self-efficacy. The main issue identified is the varying levels of self-confidence among employees, which affects their motivation and work outcomes. This study aims to analyze the effect of self-efficacy on employee performance with work motivation as an intervening variable at PT Bank Rakyat Indonesia (Persero) Tbk., Denpasar Branch. This research employs a quantitative approach with a causal associative design. The population consists of 50 employees from the operational and marketing divisions, using a census sampling technique. Data were collected through questionnaires and interviews, then analyzed using Partial Least Squares (PLS) with the assistance of SmartPLS version 4.0. The results indicate that self-efficacy has a positive and significant effect on both work motivation and employee performance. Furthermore, work motivation also has a positive and significant effect on employee performance and mediates the relationship between self-efficacy and performance. Thus, enhancing self-efficacy and work motivation plays an essential role in improving optimal performance within a competitive and digitally driven banking environment.

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