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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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Prinsip Akuntabilitas Pada Corporate Governance Dalam Perspektif Islam Ismawati, Indah; Nurwulandari, Fitri; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 2 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.236

Abstract

Dalam sebuah laporan yang disebut Laporan Cadburry, pada tahun 1992 pertama kalinya Komite Cadbury mempresentasikan gagasan mengenai good corporate governance.Seiring berjalannya waktu good corporate governance mengalami perkembangan dengan ditandai oleh beberapa peristiwa. Penerapan good corporate govenance (GCG) memiliki prinsip-prinsip seperti transparansi (keterbukaan), akuntabilitas (accountability), responsibilty (tanggung jawab), kemandirian (independence), dan kesetaraan dan kewajaran (fairness).Tujuan penulisan artikel ini adalah untuk mengetahui prinsip akuntabilitas pada good corporate governance dalam perspektif islam.Akuntabilitas Islami dapat diwujudkan dengan etika dan moral syariah yakni ketaqwaan,keikhlasan,tabligh,siddiq,dan amanah.Pada penelitian ini menggunakan metode kualitatif dengan sebuah pendekatan penelitian kepustakaan yaitu. seperangkat aktivitas yang berkenaan dengan metode penghimpunan data pustaka berupa catatan, jurnal ilmiah, buku, artikel yang berkaitan tergantung dari pokok bahasan penelitian yang dilaksanakan.
Penerapan Audit Internal Berbasis Islami Dalam Pencapaian Good University Governance (GUG) Yang Baik Ilma, Milla Dunna; Sari, Nadia Invaka Sari; Mohammad Djasuli
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.238

Abstract

Abstract This research was made with the aim of analyzing how Islamic-based internal auditors apply in achieving good Good University Governance (GUG). The role of internal audit in Good University Governance (GUG) has a very important role because it greatly influences the development and progress of a society by using an Islamic basis in auditing educational institutions. Internal audit has a strategic role in evaluating and analyzing financial reports that are adjusted to the transaction evidence owned by the College. This research is made using descriptive qualitative research methods. The types and sources of data used in this study are secondary data. The secondary data includes several journals related to Islamic or Sharia-based internal auditors in achieving good higher education governance from previous studies. The results of the research that has been made are that for the implementation of Islamic-based internal audit in achieving good Good University Governance (GUG), it is necessary to have values ​​that must be owned by internal audit so that Good University Governance (GUG) can be achieved properly and also based on Islamic. Such as integrity, caliph, honest, sincere, pious and responsible to Allah. If these values ​​can be implemented in everyday life, then the internal auditor can achieve Good University Governance (GUG) well. Abstrak Penelitian ini dibuat yang bertujuan untuk menganalisis bagaimana penerapan auditor internal berbasis islami dalam pencapaian Good University Governance (GUG) yang baik. Peran audit internal dalam Good University Governance (GUG) mempunyai peranan yang sangat penting karena sangat mempengaruhi perkembangan dan kemajuan suatu masyarakat dengan menggunakan basis islami dalam mengaudit institusi pendidikan. Audit internal mempunyai peran strategis dalam mengevaluasi dan menganalisis laporan keuangan yang disesuaikan dengan bukti transaksi yang dimiliki Perguruan Tinggi tersebut. Penelitian yang di buat ini menggunakan metode penelitian kualitatif deskriptif. Jenis dan sumber data yang dipergunakan pada penelitian ini adalah data sekunder. Data sekunder tersebut antara lain berupa beberapa jurnal-jurnal yang berhubungan dengan auditor internal berbasis Islami atau Syariah dalam pencapaian tata kelola perguruan tinggi yang baik dari penelitian terdahulu. Hasil dari penelitian yang telah dibuat ini adalah untuk penerapan audit internal berbasis islami dalam mencapai Good University Governance (GUG) yang baik di perlukan adanya sebuah nilai-nilai yang harus dimiliki audit internal agar Good University Governance (GUG) dapat tercapai dengan baik dan juga berbasis islami. Seperti integritas, khalifah, jujur, ikhlas, taqwa dan bertanggungjawab terhadap Allah. Jika nilai-nilai tersebut dapat dilaksanakan dalam kehidupan sehari-hari, maka auditor internal dapat mencapai Good University Governance (GUG) dengan baik.
Studi Literatur: Pengaruh Good Corporate Governance Terhadap Underpricing Pada Penawaran Saham Perdana Fadia Ayu Silfia; Mohamad Djasuli; Aprillia Nabilla Ayu Rosadi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.242

Abstract

This literature review aims to discuss the impact of effective corporate governance on underpricing issues for companies conducting an initial public offering (IPO) on the Indonesia Stock Exchange. Based on good corporate governance practices in Asia, Indonesia is a low-ranking company, so this study uses 10 variables approved by the Indonesian Ministry of Research and Technology. Good corporate governance variables include committees, independent committees, board of directors, directors, board of directors and independent directors. The test used as a method is a systematic literature search. The results of this study show empirical evidence that the effectiveness of corporate governance has a positive and negative effect on underpricing.
Permufakatan Fraud Aparatur Negara Dan Pelaku Usaha Dalam Keuangan Negara Pada Pengadaan Barang/Jasa Dipandang Dari Perspektif Audit Forensik Nur, Aryanto
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.247

Abstract

ABSTRAK Fraud secara jelas dan nyata merugikan keuangan atau perekonomian negara, seperti fraud sektor pengadaan barang/jasa pemerintah. Sektor ini melibatkan banyak pihak dan mengeluarkan uang atau kekayaan negara yang tak sedikit setiap pelaksanaannya. Fraud merupakan tindak pidana luar biasa sehingga wajar apabila diancam dengan delik permufakatan jahat, karena pelakunya bukan hanya satu orang, tetapi lebih dari satu orang, (aparatur negara dan pelaku usaha). Penelitian ini mengadopsi teori pohon kecurangan (the fraud tree) dalam sebuah organisasi. Occupational fraud tree terhadap organisasi dibagi menjadi tiga cabang utama, yaitu corruption (korupsi), asset misappropriation (penyalahgunaan aset), dan financial statements fraud (kecurangan laporan keuangan). The fraud tree theory digunakan dalam penelitian ini untuk menganalisa perilaku terencana aparatur pemerintah dalam melakukan pemufakatan fraud yang merugikan keuangan negara untuk pengadaan barang/jasa. Penelitian menggunakan metode kualitatif dengan metode pengumpulan data menggunakan studi literatur, berdasarkan kasus fraud yang terjadi dalam kurun waktu lima tahun terakhir (2017-2022), dengan lima sampel. Objek pada penelitian ini adalah data sekunder yang berupa permufakatan fraud aparatur negara dan pelaku usaha dalam keuangan negara pada pengadaan barang/jasa di Indonesia. Dalam pengadaan barang/jasa pemerintah, aparatur negara dan pelaku usaha harus berkomitmen tidak melakukan fraud, Peran audit forensik merupakan cara yang terbaik dalam mencegah dan mendeteksi fraud (kecurangan). Kata Kunci: Permufakatan fraud, pengadaan barang/jasa, audit forensik ABSTRACT Fraud clearly and significantly harms the country's finances or the economy, such as fraud in the government goods/services procurement sector. This sector involves many parties and spends a lot of money or state wealth for each implementation. Fraud is an extraordinary crime so it is only natural that it is threatened with the offense of conspiracy, because the perpetrators are not just one person, but more than one person, (state apparatus and business actors). This research adopts the fraud tree theory in an organization. Occupational fraud tree against organizations is divided into three main branches, namely corruption, asset misappropriation, and financial statement fraud. The fraud tree theory is used in this study to analyze the planned behavior of government officials in consensual fraud that is detrimental to state finances for the procurement of goods/services. The research uses qualitative methods with data collection methods using literature studies, based on fraud cases that have occurred in the last five years (2017-2022), with five samples. The object of this study is secondary data in the form of fraud agreements between state apparatus and business actors in state finances in the procurement of goods/services in Indonesia. In the procurement of government goods/services, state apparatus and business actors must be committed not to commit fraud. The role of a forensic audit is the best way to prevent and detect fraud. Keywords: Consensus fraud, procurement of goods/services, forensic audit
Strategi Pengendalian Internal Secara Islamiah Sebagai Upaya Pencegahan Fraud Dalam Prespektif Alquran Dan Hadits Sari, Sintia Dwi Puspita; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.252

Abstract

Pengendalian internal secara islamiah di era sekarang ini sangat diperlukan oleh organisasi atau perusahaan untuk keberlangsungan usaha yang akan dicapai nya. Sebagai kesimpulan pengendalian internal secara islamiah merupakan proses dan sarana pencegahan dan peningkatan akhlak sumber daya manusia agar sejalan dengan rencana yang dituju, berpedoman pada perintah dan menjauhi larangan Allah SWT. untuk mencegah penipuan dan penyalahgunaan kekuasaan. Metode yang digunakan yaitu analisis dengan deskriptif kualitatif yang diambil dari fenomena sosial dan digabungkan dengan dalil yang ada di dalam Alquran dan hadits.
Good Corporate Governance Dalam Konteks Syariah Islam: Studi Kasus Bank Syariah Indonesia Putri, Anggi Safrina; chorella, Manisha laisya; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.253

Abstract

Observations made in this study have the aim of knowing good corporate governance (GCG) information at Indonesian Sharia Banks (BSI). Bank Syariah Indonesia is one of the sharia-based bank companies in Indonesia. BSI is committed to improving and increasing consistency in the implementation of GCG principles in all business aspects. In Islamic sharia we are also taught about responsibility, transparency, accountability, responsibility, independence and fairness that has been determined. The research method used is an analysis with a qualitative approach which is examined in research on how to apply the principles of Good Corporate Governance in Indonesian Sharia Banks. In its application, Good Corporate (GCG) can run in harmony with the sharia economic system. In addition, the implementation of GCG is expected to be able to improve the performance of Indonesian Sharia Banks.
Analisis Pengetahuan Dan Minat Masyarakat Terhadap Produk Perbankan Syariah Di Kelurahaan Helvetia Saputri, Indah; Farhani, Putri; Chairina, Chairina
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.254

Abstract

Islamic banking is one of the economic sectors that is affected by the current economic climate. To contribute to overall economic growth, this measure becomes a benchmark for banks and other financial institutions. The people of the Helvetia village are starting to consider using Islamic banks as a transaction tool and also making Islamic banks a place to save money. The increasing interest of the Helvetia sub-district community has made Islamic banks increasingly popular among the public and used more in non-cash transactions every day. Banks that carry out business activities based on sharia or Islamic legal principles in accordance with Law No. 21 of 2008 concerning sharia banking. There is also the purpose of this study to find out about the interest and knowledge of the Helvetia sub-district community about Islamic banking which is increasing very rapidly.
Implementasi Prinsip Kesetaraan Pada Masa Kepemimpinan Umar Bin Khattab Fisari, Dinda Harum; Amelia, Rikha; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.255

Abstract

The principle of equality is the principle of equal and fair treatment in fulfilling the rights of interested parties that grow based on applicable agreements and regulations. Equality can be interpreted as a balanced, equal or equal position for both parties. Islam is a religion that guides the liberation of human values, which from the beginning has tried to instill equality at the time of its revelation. This principle of equality was once applied during the leadership of Umar bin Khattab. During the leadership of Umar bin Khattab, he was famous for his justice in upholding the truth without discrimination. The Medina government during Umar's leadership could guarantee the rights of every citizen by equalizing subordinates and superiors, rulers and people alike without discrimination. This article aims to find out the implementation of the principle of equality during the leadership of Umar bin Khattab. The article research method is descriptive analysis. Leadership in the Qur'an is associated with explanation and guidance to the truth. A leader is not allowed to commit injustice. In Islam it has been proven that the importance of leadership activities after the death of His Majesty the Apostle. So that given the focus and excellence in lifting the Companions to be used as a substitute in leading Muslims. Muslims should not leave without a leader, the caliph Umar bin Khattab has perfected the equality that was practiced by Rasulullah SAW and Caliph Abu Bakar. This can be seen from Umar's role and procedures in realize equality plans in the form of social security and social services.
Analisis Lima Prinsip GCG Dalam Implementasi Sifat Nabi Muhammad SAW Filail, Suqa Annisa; Dharmayanti , Sinta Putri; Djasuli , Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.256

Abstract

There are five principles of Good Corporate Governance, but the principles of GCG are also inseparable from the values ​​taught in Islam, especially those presented by the Prophet Muhammad SAW. The study was carried out qualitatively, describing the moral example of the Prophet Muhammad SAW with the principles of good corporate governance. The findings of this article illustrate the exemplary morality of the Prophet Muhammad, among others. Shiddiq, Amanah, Tabligh and Fathanah can be found in GCG principles. The author links these GCG principles with the moral example of the Prophet Muhammad SAW, because they are interrelated and emphasize that ethics applied in life cannot be separated from religious values. The greedy nature of most people must be controlled from a religious point of view, so that they are not always satisfied with worldly life. The Prophet's moral example is found in good corporate governance, first, Shiddiq, namely the nature of the prophet, which means honesty in deeds and words including transparency and independence, as good corporate governance. Trust implies responsibility and accountability, where a person can be trusted and is responsible for all actions taken. Tabligh is featured in Good Corporate Governance Transparency. The essence of Fathanah is embodied in justice which includes precision and prudence. The exemplary character of the Prophet Muhammad SAW is interrelated with GCG so that companies can emulate the example of the Prophet in business management so that companies can achieve even better results
Pengaruh Prinsip Good Corporate Governance (GCG) Terhadap Hutang Piutang Berdasarkan Surat Al-Baqarah Ayat 280-283 Rofidah, Lailia; Yulandari, Miftahul; Djasuli, Mohamad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.257

Abstract

Abstract This research is intended to find out how the influence of the principles of Good Corporate Governance (GCG) on receivables based on Al-Baqarah verses 280-283. This study uses a qualitative descriptive approach as well as primary data & secondary data. Primary data quoted from Al-Qur'an Al-Baqarah verses 280-283, then secondary data was taken from journals, hadiths, books, internet, and other literature. The results of this study are that the principles of GCG, Accounts Payable, and Surah Al-Baqarah verses 280-283 are interconnected and interrelated with one another.The abstract should be in one paragraph.The font is

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