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Mohammad Abdilla
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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 672 Documents
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Mentransformasikan Efisiensi Anggaran dan Kompetensi Menjadi Kinerja melalui Perilaku Kerja Inovatif Rio Eka Putra; Eka Mariyanti
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 4 (2026): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i4.5228

Abstract

Budget efficiency in public sector organizations does not always lead to improved performance when cost saving policies focus solely on reducing expenditure without corresponding improvements in work practices. This study examines the effects of budget efficiency and employee competence on employee performance at the West Sumatra Provincial DPRD Secretariat, with innovative work behavior as a mediating variable. This study employed a quantitative approach and used total sampling involving 99 employees. Data collected through questionnaires were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4. The findings indicate that budget efficiency does not directly improve employee performance but significantly promotes innovative work behavior. Employee competence is shown to improve performance while also encouraging innovative work behavior. These findings suggest that the benefits of budget efficiency can only be realized when resource constraints encourage employees to streamline processes, improve procedures, utilize technology, and develop more effective working methods. Conversely, innovative work behavior does not mediate the effect of employee competence on performance because competence is primarily applied directly in task completion. These results provide an empirical explanation of the mechanism through which budget efficiency is translated into public-sector performance outcomes. This study emphasizes that budget-efficiency policies should be accompanied by organizational support for the implementation of new ideas, opportunities for employees to improve work processes, and competency development aligned with job requirements. The alignment of budgetary policies, competency enhancement, and the institutionalization of innovation provides an essential foundation for sustainably improving public-sector organizational performance and the quality of administrative support for the Regional House of Representatives in carrying out its functions.
Pengaruh ROA, DER, TATO, Dan ITO Terhadap Financial Distress Emiten Transportasi Zaenal Arifin; Devyanthi Syarif; Ridwan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 6 No. 4 (2026): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v6i4.5261

Abstract

Transportation firms operate with substantial fixed assets, volatile demand, and heterogeneous inventory structures. This study examines the effect of return on assets (ROA), debt to equity ratio (DER), total asset turnover (TATO), and inventory turnover (ITO) on financial distress measured by the continuous Springate S-Score. The sample comprises seven transportation issuers listed on the Indonesia Stock Exchange and 63 firm-year observations from 2017 to 2025. Audited annual reports and financial statements were traced to a source ledger before the ratios were calculated. Panel-model specification tests support pooled ordinary least squares, while conventional, HC3, and issuer-clustered standard errors are reported to assess inferential robustness. The model is statistically significant (F = 23.5726; p < 0.001), with an adjusted R-squared of 0.5929. ROA has a positive and significant effect on the S-Score, whereas DER, TATO, and ITO are not significant at the 5% level. Forty-seven observations (74.60%) fall below the descriptive distress threshold. The findings indicate that profitability represents the most consistent financial indicator in explaining transportation companies’ financial health. However, the interpretation should consider the mechanical overlap between ROA, TATO, and the Springate formula components. The study provides implications for managers, investors, and creditors in evaluating financial sustainability through integrated financial ratio analysis.

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