cover
Contact Name
Afridiwan Wirahadi Ahmad
Contact Email
jabeieditor@gmail.com
Phone
+6282386201462
Journal Mail Official
jabei@pnp.ac.id
Editorial Address
Kampus Politekinik Negeri Padang
Location
Kota padang,
Sumatera barat
INDONESIA
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
ISSN : -     EISSN : 28299043     DOI : 10.30630
Core Subject : Economy,
JABEI diterbitkan oleh Jurusan Akuntansi Politeknik Negeri Padang sebagai sarana publikasi hasil penelitian bidang Akuntansi, Bisnis dan Ekonomi. Jurnal ilmiah ini diterbitkan dua kali setiap tahunnya yaitu bulan Februari dan Agustus.
Articles 92 Documents
Strategi Pemasaran Digital yang Efektif untuk Platform E-commerce Engla Anggraini; Nur Fitriana
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 2 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i2.257

Abstract

Digital marketing has become the main key in developing and maintaining the success of e-commerce platforms in this digital era. This article presents an in-depth review of effective digital marketing strategies to increase visibility, increase conversions, and build customer loyalty on e-commerce platforms. The study highlights several core strategies, including search engine optimization (SEO) to improve rankings in search results, use of paid advertising (PPC) to instantly increase website traffic, and leveraging social media to build closer relationships with audiences. In addition, this approach also addresses the importance of relevant and high-value content in attracting and maintaining the interest of potential customers. Case analysis of leading e-commerce platforms illustrates the implementation of these practices and their results in enhancing business growth. Discussions about performance measurement and strategy adaptation based on data and the latest market trends are an integral part of this article.
PENGARUH TINGKAT PENDIDIKAN DAN KETERAMPILAN INDIVIDU TERHADAP PENGANGGURAN Ilham, Fakhrul; Engla Anggraini; Surya Saputra, Reynaldi; Nabila, Azzarine; Nurfitriana
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 2 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i2.256

Abstract

A person is considered unemployed when they are actively looking for work but are unsuccessful. There are a number of things that can cause unemployment, such as a lack of relevant skills and low levels of education. Education is human resource capital that can improve formal and human resource skills. Due to high competitiveness, this makes it easier to find work, which in turn increases the unemployment rate. Additionally, a person's ability to find work is also influenced by their skills. There are two types of skills that are usually required: hard skills and soft skills.
Rancangan Sistem Akuntansi Penerimaan Kas, Pengeluaran Kas dan Penggajian Pada PT Lanefa Karya Persada Afni, Zalida; Dwi Haryadi, Anda; Salma D
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.259

Abstract

This study aims to determine and provide recommendations for improving the existing accounting system at the company PT Lanefa Karya Persada. PT Lanefa Karya Persada is a company engaged in housing and real estate construction. Based on the data that the authors get, there are still weaknesses in the accounting system for cash receipts, cash disbursements and payroll, both in terms of procedures, documents and accounting records. This study recommends that companies further maximise cash receipt and expenditure procedures for housing. In addition, the authors advise companies to complete or improve accounting documents and records in accordance with the principles of document design.
Analisis Kinerja Keuangan Pemerintahan Daerah Pada Provinsi Kepulauan Bangka Belitung Tahun 2018-2022 yusri, annisa irhamna; Tartila Devy
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.262

Abstract

The implementation of regional autonomy gives authority the regions in managing their own regions. The Bangka Belitung Islands Province is one of the regions resulting from regional expansion after the implementation of regional autonmy. The purpose of this study was to determine the financial performance of local government in the province of The Bangka Belitung Islands in 2018-2022. This research was conducted at the The Bangka Belitung Islands Province BAKUDA which is located on Jl. Belitung Island No. 4 Integrated Office and Settlement Complex. This type of research is descriptive quantitative. The data collection techniques used are documentation, interviews, literature review, and accessing the web and related sites. Local government financial ratios are used as a measuring tool in technical analysis. According to the study’s findings, regional financial independence has remained low over the last five years, from 2018-2022, with an average of 51,21%; the average ratio of local revenue effectiveness is 105,09%; the average ratio of regional financial efficiency is 79,37%; the average ratio of spending harmony indicates that routine spending is allocated more than development spending; the average revenue growth is 5,54%; and the average DSCR is above 2,5%. According to the findings of the analysis of the regional government’s financial performance, it manages the allocated money quite effectively.
Membangun Generasi Anti-Korupsi Terhadap Peran dan Tantangan Edukasi Antikorupsi pada Gen Z di Era Digital Isadora, Kaela; Raifan Wahyu Satria; Rifna Angraini; Siti Nur Hikmah; Rahayu Lestari
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.264

Abstract

Since they were raised in the internet age, Generation Z will play a crucial part in future initiatives to end corruption. In addition to outlining the difficulties encountered in its implementation, this study attempts to investigate how anti-corruption education shapes the anti-corruption character of this generation. In addition to formal education, Gen Z-friendly digital channels like social media and technology-based learning apps can also be used to deliver anti-corruption education. The primary barriers, however, include issues like low computer literacy, a lack of understanding of the consequences of corruption, and the role that a permissive social context plays in corruption.Through the use of a qualitative methodology, this study discovered that education founded on integrity values, cross-sector collaboration, and innovative technology use can be a successful strategy for producing a generation that is cognizant of and sensitive to the risks associated with corruption. These results are expected to aid in the creation of more inclusive and contemporary anti-corruption education initiatives in the digital age.
Dampak Pandemi COVID-19 Terhadap Kinerja Keuangan Perusahaan Ritel: Studi Perbandingan Pra dan Pasca Pandemi (Studi Kasus PT Supra Boga Lestari Tbk di BEI Jakarta Tahun 2018-2023) Ismail, Ismail; Afridian
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.267

Abstract

The aim of this The aim of this study is to investigate the impact of the COVID-19 pandemic on the financial performance of PT Supra Boga Lestari Tbk within the 2018-2023 length. The results display a great decline in liquidity ratios, with the present day ratio falling from 1.fifty six times (2018) to zero.seventy eight instances (2023), and the short ratio falling sharply from zero.ninety instances to 0.24 times. The increase in solvency ratios, specifically the DER which rose from 0.79 instances (2018) to 3.17 instances (2023), suggests higher economic risk. Profitability ratios additionally reduced substantially, with ROA falling from 6% (2018) to -10% (2023) and NPM from 2% to -four%. Meanwhile, the Activity ratio showed fluctuations, with TATO and stock turnover lowering in the course of the pandemic, but beginning to reveal recuperation in 2023. In conclusion, the COVID-19 pandemic had a prime impact on the Company financial performance, with a decline in liquidity, solvency and profitability, despite the fact that there have been signs and symptoms of restoration in 2023
Analisis Pengendalian Intern pada Sistem Penjualan dan Persediaan (Studi Kasus Perusahaan Dagang Frozen Food Prima Freshmart) Azza deanjani, Naila mutiara; Ahmad, Afridian Wirahadi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.269

Abstract

The study was conducted to analyze the implementation of the Internal Control System (ISC) in the sales and inventory system at the Frozen Food trading company Prima Fresh mart. The focus of the study is to evaluate the implementation and compliance with the Standard Operating Procedure (SOP) of the Internal Control System (SSC) as part of the operational risk management strategy. This research method uses qualitative descriptive research with interview and observation techniques with employees. From this study, the results of the study indicate that although the SOP has been created as an operational guide, there are still several weaknesses in the implementation of the SOP that affect the effectiveness of internal control. Such as analyzing delays in making inventory reports and suboptimal staff understanding. This has an impact on the risk of recording errors, stock discrepancies, and lack of efficiency in the sales process.
Generasi Anti Korupsi, Membangun Indonesia Yang Lebih Baik Sahfitri, Imelda; Reynaldi Saputra; Fakhrul Ilham; Nur Afriyanti; Ilham Hudi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.277

Abstract

Corruption remains one of the most significant challenges to sustainable development in Indonesia, undermining economic growth, social justice, and political integrity. The younger generation plays a crucial role in shaping a culture of anti-corruption that can help address this issue. As digital natives, this generation is well-equipped with the tools and skills necessary to advocate for transparency, accountability, and integrity. This research aims to explore the vital contributions of the youth in combating corruption and establishing an anti-corruption culture in Indonesia. The study highlights the importance of education in embedding anti-corruption values, focusing on both formal and informal education systems. Integrating anti-corruption teachings into school curricula is essential for fostering a sense of responsibility and ethical awareness among young individuals. Ultimately, this paper argues that the younger generation is not only the future of Indonesia but also its most powerful ally in the fight against corruption. Their involvement in anti-corruption initiatives can transform Indonesia into a more just, transparent, and accouable society.
Literatur Review: Analisis Etika dan Kode Etik Profesi Akuntan Dalam Praktik Perpajakan ilham, annisa puteeri; Icha Nurfadhilla; Yustin Giftiani; Naiya Aulia Putri; Agustiawan, Agustiawan
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.279

Abstract

Tax accountants have a responsibility to ensure that the tax liabilities reported are accurate and in accordance with applicable regulations. This responsibility includes presenting correct and complete information, as well as avoiding fraudulent practices. To maintain public trust, tax accountants need to improve their professional competence and comply with the applicable code of ethics. This study aims to analyze ethical behavior and the application of the code of ethics in the practice of tax accountants. The method used in this study is qualitative descriptive with a systematic literature review approach. The results of the study show that tax accountants who adhere to the code of ethics can increase public trust in their profession. With the right understanding and application of the code of ethics, the behavior of tax accountants can become more ethical, thereby supporting the creation of good tax governance and increasing public compliance with tax obligations.
Menguatkan Nilai Integritas Melalui Sosialisasi Anti-Korupsi di Lingkungan Pendidikan Amanda, Zahra
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.283

Abstract

Corruption is one of the biggest challenges facing Indonesia,destroying publick trust and hindering national development. This aims to analyse the implementation of anti-corruption literacy outreach in school, including methods, challenges and impacts on students. This research uses a qualitative descriptive approach, whit data collected through interviews, observation and documentation in several primary and seconday schools. The results of the research show that thesocialization of anti-corruption literacy has been carried out throught the integration of anti-corruption values in the curriculum and campaigns. Despite facing obstacles such as limitide resources and lack of teacher training, thi program has had a positive impact on students’ understanding of the dangers of corruption, strengthening the values of honesty and integrirty.

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