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Journal of Economic, Business, and Administration JEBA
Published by Universitas Bina Mandiri Gorontalo
ISSN : 29856744     EISSN : 27461688     DOI : https://doi.org/10.47918/jeba.v3i2.487
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
The Journal of Economics, Business and Administration (JEBA) is professionally managed to help academics, researchers and practitioners to disseminate their research results. Journal of Economics, Business and Administration (JEBA) is a peer-reviewed blind journal dedicated to the publication of quality research results in the fields of economics, business and administration. All journals are open access which allows articles to be available online without any subscription Journal of Economics, Business and Administration (JEBA) is a national journal dedicated to the publication of quality research results in the fields of economics, business and administration, but not implicitly and free of charge in the submission process.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 122 Documents
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ANALYSIS OF FACTORS AFFECTING COMPLIANCE WITH PAYING TAX ADMINISTRATION OF UMKM IN BOALEMO DISTRICT Riski, Muhammad; S. Mooduto, Wiliam Indra; anto, sukri
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 3 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i3.498

Abstract

This study aims to determine the effect of supervision on UMKM billboard tax payment compliance in Boalemo Regency, to determine the effect of tax sanctions on MSMEs billboard tax payment compliance in Boalemo Regency, and to determine the effect of knowledge on UMKM billboard tax compliance. in Boalemo Regency. The method in this study uses a quantitative research approach with a descriptive research approach, the types and sources of data using qualitative data and quantitative data. The results of this study are supervision of 0.122 with a significant value of 0.745 which is greater than 0.05 in other words, the hypothesis is rejected, meaning that there is a negative and partially significant effect, no positive effect between the supervision variable on the advertising tax variable. The tax penalty variable is 3.002 with a significant value of 0.003. Thus, a significant value of 0.003 is smaller than 0.05, this means that this means that the hypothesis is accepted. In other words, there is a positive and partially significant effect between tax sanctions on Advertising Tax. The variable of taxation knowledge is 1.352 with a significant value of 0.180. a significant value of 0.180 is greater than 0.05, this means that the hypothesis is rejected, meaning that there is no negative and partially significant effect between the supervision of the advertisement tax
PERFORMANCE ANALYSIS OF EMPLOYEES AT SHOP AISYAH MART GORONTALO CITY Didan Purwanto, Agus
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 3 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i3.500

Abstract

The research objectives include to find out and analyze the performance of employees at the Aisyah Mart Store, Gorontalo City. To find out the factors that determine employee performance at the Aisyah Mart Store, Gorontalo City. While the research approach is the method used by researchers to master and develop science with the highest validity and accuracy as a reference in research. The purpose of this research approach is to obtain in-depth data, a data that contains meaning. The results of the study conclude the analysis of employee analysis at the Aisyah mart store, Gorontalo city, namely 1. Based on the results of the research and interviews conducted, the researchers concluded that the performance of employees at the Aisyah mart store in Gorontalo City was maximized. However, there is still a lack of direction from managers on policies or procedures so that it has an impact on elements of work culture, and they seem to be negligent of their responsibilities. 2. The determining factors that need to be done to improve employee performance at the Aisyah mart Store Gorontalo City are: Rewards, Motivation, Work Environment, Leadership. 3. What is still lacking and needs attention is the provision of rewards and punishments to employees who are able to achieve certain targets. so that it can then be a source of motivation for employees to be able to work optimally.
STRATEGIES FOR ADVANCING REGIONAL ORIGINAL INCOME DURING THE COVID-19 PANDEMIC IN THE OFFICE OF COOPERATIVES, MSMES, INDUSTRY AND TRADE IN BOALEMO REGENCY hajarati, elan; Imam Mashudi; Sukrianto
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 3 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i3.501

Abstract

The study aimed to develop a strategy for increasing regional original income during the Covid-19 pandemic at the Boalemo Regency's Office of Cooperatives, Small and Medium-Sized Enterprises, Industry, and Trade (Diskumperindag). The descriptive research method is combined with a qualitative approach in this study. The sample size for this study was 43 individuals. The study's findings indicated that; (1) The Office of Cooperatives, Small and Medium Enterprises, Industry and Trade of Boalemo Regency possesses several strengths, including the potential for significant regional retributions in the form of Regional Original Income, regional retribution rates that support Regional Original Income (PAD), local government and community support for Cooperatives, Small and Medium Enterprises, Industry and Trade, and the existence of a regional regulation that promotes regional original income. 2) Weaknesses that must be addressed include the absence of regional taxes, ineffective market management, and failure to attain the regional original income target. (3) Possibilities These include growing economic activity, government commitment and support, and the involvement and cooperation of multiple agencies in collecting Regional Original Revenue. 4) The threats include the following: Regional Original Income during the Covid-19 Pandemic, the installation of Large-Scale Social Restrictions during the Pandemic era I community awareness and support services, and community knowledge.
THE EFFECT OF THE OUTCOMES OF VILLAGE DECISIONS ON COMMUNITY DIGNITY DURING THE PANDEMIC IN BONGO VILLAGE III Sinarwati, Ni Nengah; I. Mooduto, William; Sukrianto
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 3 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i3.507

Abstract

The goal of this study was to ascertain community satisfaction with village decision-making outcomes during a pandemic in Bongo III Village. According to Sugiyono (2018:35-36), the research method is quantitative, which is depicted as research based on the positivist philosophy, which is used to study specific populations or samples, collect data using research instruments, and analyze data quantitatively/statistically with the goal of testing hypotheses that have been designated set. This study was conducted in order to provide evidence and confirmation. According to the research findings and discussion on the effect of village deliberation decisions on community satisfaction in Bongo III Village, it is concluded that village deliberation decisions did not affect community satisfaction in Bongo III Village. This is because some types of discussion continue to fail. Both planned and ad hoc village deliberation. This is demonstrated by the absence of a concurrent influence of the independent variable (X) on the dependent variable in hypothesis testing (Y). This demonstrates that when t count > t table or 1.389 > 1.660, the statistical result of the village deliberation decision variable with ( = 5%) has a negative and minor effect on community satisfaction. A significant value (0.168 > 0.05) demonstrates this.
PATTERN OF ADMINISTRATIVE GOVERNANCE IN KAARUYAN VILLAGE OFFICE, MANANGGU DISTRICT BOALEMO DISTRICT frianka tumewu, indriani; podungge, djamila; lakoro, fibriyanti
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 3 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i3.519

Abstract

The purpose of this study was to determine and describe the pattern of administrative governance in the Kaaruyan Village Office, Mananggu District, Boalemo Regency This research is a descriptive research type with a qualitative approach. This type of research is used because it is to find out the reasons for the effective administrative governance pattern in Kaaruyan village.The data sources used in qualitative research are primary data sources and secondary data sources. The data analysis techniques used are 1) Data Reduction; 2) Data Display (Data Presentation); 3) Conclusion The results of the research in the field conclude that the pattern of administrative governance goes through 5 stages, namely: 1) Transparency. The pattern of governance of transparency in Kaaruyan Village is carried out by making announcements on information boards, printing billboards of village budgets and posting them in front of the village office and informing all information to the community every time there is a meeting; 2) Accountability. The principle of accountability in the Kaaruyan Village is carried out with all reports on the implementation of village governance having been carried out through the Village Financial Accountability Report to the sub-district and district levels; 3) Responsibility. The pattern of responsibility in Kaaruyan Village in administrative governance with government regulations and applicable laws and regulations which is a reference in administrative governance and the efforts made are by designing minimum service standards at the village office in a professional and fair manner; 4) Independence. The pattern of independence in administrative governance is shown by the absence of intervention from political parties or other institutions outside Kaaruyan Village and from existing institutions, both institutions within the government and those outside Kaaruya Village; 5) Equality and fairness. The pattern of equality and fairness in administrative governance is carried out with every problem that occurs in the community, it must go through the village government and can be resolved fairly and wisely and every agreement made before the government must be in accordance with applicable regulations.
bumdes management in improving economy in molutabu village kabila bone sub-district bone bolango district: pengelolaan bumdes dalam meningkatkan ekonomi di desa molutabu kecamatan kabila bone kabupaten bone bolango langi, mohamad; mashudi, imam
Journal of Economic, Business, and Administration (JEBA) Vol. 4 No. 3 (2023): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v4i3.1317

Abstract

ABSTRACT Mohamad Langi NPM. 1220191037. BUMDes Management in Improving the Economy of the Molutabu Village Community, Kabila Bone District, Bone Bolango Regency. D-III Office Administration Study Program Supervisor I Imam Mashudi, S.Pd., M.Pd and Fitriyani Husain, S.Pd., M.Si Supervisor II. The purpose of preparing the Final Project Report is to find out how the process of managing BUMDes in Molutabu Village, Kabila Bone District, Bone Bolango Regency, the role of the village government and community participation in improving the community's economy in Molutabu Village, and to find out the inhibiting factors in the implementation process. The data were obtained by observation and interviews and then processed in presenting the data to conclusions using qualitative methods and descriptive approaches. The results show that the role of the Village Government to increase community participation in improving the community's economy in Molutabu Village can be concluded quite well. The inhibiting factor in realizing the economic improvement of the Molutabu Village community was caused by the limited knowledge of the management who felt there was a need for improvement. Keywords: Economic Improvement, BUMDes, Molutabu
STAKEHOLDER'S PERCEPTION OF TRANSPARENCY IN VILLAGE FUND MANAGEMENT IN TOTO SELATAN VILLAGE, KABILA DISTRICT, BONE BOLANGO REGENCY Katili, Sartin; Rizal; Hamzah, Aryati
Journal of Economic, Business, and Administration (JEBA) Vol. 5 No. 1 (2024): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v5i1.564

Abstract

This study aims to determine stakeholder perceptions of the Transparency of Village Fund Management in South Toto Village, Kabila District, Bone Bolango Regency, with reference to the Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management. This research method uses descriptive research with a qualitative approach. Data collection techniques used in this study was through observation, in-depth interviews and documentation. The results of this study indicate that stakeholder access in the budget accountability report has been carried out in the form of a Transparency Board / Billboard, so that all activities and their budgets can be seen by stakeholders. The weakness is that if there is a change in activities and budgets, then stakeholders do not have access to these changes. Independent audit involvement in budget transparency has been carried out. The audit was carried out by the Regency Inspectorate regarding finances and accountability reports for all activities that had been carried out. The weakness is that most stakeholders do not know the results of the examination or audit. Stakeholder involvement in budget decision making has been carried out, every planning stage always involves the BPD, LPM and the community. The weakness is that community involvement is only in the form of providing ideas and proposals related to the needs in each hamlet, but the stages of determining them are no longer involved.
TUNAS JAYA VILLAGE COMMUNITY EMPOWERMENT METHOD BONEPANTAI DISTRICT, BONE BOLANGO REGENCY umati, djafar; dunggio, titin; napu, karlina
Journal of Economic, Business, and Administration (JEBA) Vol. 5 No. 1 (2024): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v5i1.573

Abstract

This study aims to determine how big the influence of Community Empowerment in Tunas Jaya Village, Bonepantai District, Bone Bolango Regency. Empowerment of rural communities is a basic effort of local government officials and the central government, especially towards a potential that exists in the village as a form of assets or wealth owned by the village. This study focuses more on knowing how much potential community development resources exist in Tunas Jaya Village, Bone Coast District, Bone Bolango Regency. In this study using descriptive qualitative research methods conducted in the field (field research), where the total population of 200 people and 5 samples, people using purposive sampling in determining the sample. While the data collection tool in this study uses an inductive method, namely how to draw conclusions from specific things to general things, this research is a field research which can find out the specifics and the reality of what is happening in the community. The problem of this research is how business groups can build Tunas Jaya Village, Bonepantai District, Bone Bolango Regency in the field of entrepreneurship.
THE EFFECT OF HUMAN RESOURCE COMPETENCE AND ORGANIZATIONAL CULTURE ON THE QUALITY OF SERVICES IN BATUDAA PUSKESMAS GORONTALO DISTRICT mohamad, andriani; Ibrahim, Meimoon; Olii, Rahmat
Journal of Economic, Business, and Administration (JEBA) Vol. 5 No. 1 (2024): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v5i1.591

Abstract

The purposes of this study are: 1) To determine and analyze the partial effect of HR competence on service quality at Batudaa Health Center, Gorontalo Regency; 2) To find out and partially analyze the influence of organizational culture on service quality at Batudaa Health Center, Gorontalo Regency; 3) To determine and analyze the simultaneous influence of HR competence and organizational culture on service quality at Batudaa Health Center, Gorontalo Regency. This research is a quantitative descriptive approach Research results: 1) Human resource competence has a partial effect on service quality with a contribution of 63.4% influence. Thus, the hypothesis in this study assumes that the competence of human resources has a partial effect on service quality and has been proven and can be accepted; 2) Organizational Culture has a partial effect on Service Quality with an influence contribution of 26.6%. Thus, the hypothesis in this study suggests that organizational culture has a partial effect on service quality and has been proven and can be accepted; 3) Human Resource Competence and Organizational Culture simultaneously have a simultaneous effect on Service Quality with an influence contribution of 72.20%. Thus the hypothesis in this study assumes that the competence of HR and Organizational Culture simultaneously has a simultaneous effect on Service Quality has been proven and can be accepted.
THE INFLUENCE OF TEACHER CERTIFICATION BENEFITS AND DISCIPLINE TOWARD TEACHER PERFORMANCE IN ELEMENTARY SCHOOLS OF GORONTALO CITY Amuja, Ningsih; Azis Rachman; Imam Mashudi
Journal of Economic, Business, and Administration (JEBA) Vol. 5 No. 1 (2024): Journal of Economic, Business and Administration (JEBA)
Publisher : LP2M Universitas Bina Mandiri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47918/jeba.v5i1.979

Abstract

The research aims at investigating the influence of teacher certification benefits towards teacher performance in elementary schools of Gorontalo City, the influence of discipline towards teacher performance in elementary schools of Gorontalo City, and the influence of teacher certification benefits and discipline teacher performance in elementary schools of Gorontalo City. This research is used a quantitative method with a descriptive approach, which reveals the influence of one variable on another. The population in this research are teachers receiving certification at the Elementary School of Gorontalo city, consisting of 523 people, while the sample was 130 people. Data is collected through the distribution of questionnaires. The findings reveal that the independent variables obtained information that the teacher's certification benefits (X1) have an influence toward performance (Y) of 0.2452 or 24.52% and discipline (X2) has an influence toward teacher performance (Y) of 0. 2072 or 20.72%. Simultaneously (X1) and (X2) have an influence toward(Y) of 45.24%. This research concludes that teacher certification benefits and discipline partially and simultaneously have a positive and significant influence on teacher performance in elementary schools in Gorontalo City is accepted. With the evidence that certification and discipline can improve teacher performance significantly, it is suggested (1) that the Gorontalo City Education Office is more intense in socializing and overseeing the implementation of teacher professional allowance criteria. (2) The school implements a teacher attendance system using fingerprints to obtain authentic data regarding attendance. (3) Teachers can improve the implementation of their duties as educators.

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