cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
LA SUDARMAN
Contact Email
sudarmanla132@gmail.com
Phone
+6282291206411
Journal Mail Official
pppmpoliteknikbaubau@gmail.com
Editorial Address
Jl. Lakarambau, Kelurahan Lipu, Kecematan Betoambari, Bau Bau, Sulawesi Tenggara 93721
Location
Kota bau bau,
Sulawesi tenggara
INDONESIA
Jurnal Ekonomi dan Binsis
Published by Politeknik Baubau
ISSN : -     EISSN : 29618169     DOI : 10.57151
Core Subject : Economy,
Economics, Econometrics & Finance
The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of business, economics and entrepreneurship. Jurnal Ekonomi dan Bisnis, particularly focuses on the main problems in the business, economics and entrepreneur areas as follows: 1. Economics Study; 2. Finance; 3. Banking Studies 4. Public Economic; 5. Accounting; 6. Management; 7. Any specifics issues of business, economic and entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
 1   2   3   4   5 
Membangung Customer Loyalty Melalui Service Quality, Product Quality, Islamic Business Ethic dan Customer Satisfaction Khusnul Lailia; Agung Guritno
Jurnal Ekonomi & Bisnis Vol 4 No 1 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i1.1017

Abstract

Companies must provide the best service and product quality in an increasingly competitive business era to maintain and enhance customer loyalty. Business ethics based on Islamic values are also very important for building customer satisfaction, which will ultimately affect customer loyalty. This study aims to determine the influence of service quality, product quality, and Islamic business ethics on customer loyalty with customer satisfaction as an intervening variable. The observation model used is quantitative research by processing primary data obtained through the distribution of questionnaires to customers of Kaffa Konveksi X Positive Apparel. The sample in this study consisted of 100 respondents using purposive sampling technique, and the results obtained were processed using SmartPLS 4.0. The results of this study are as follows: service quality has a positive and significant effect on customer loyalty, product quality has a positive and significant effect on customer loyalty, Islamic business ethic has a positive but not significant effect on customer loyalty, customer satisfaction has a negative but not significant effect on customer loyalty, service quality has a positive and significant effect on customer satisfaction, product quality has a negative but not significant effect on customer satisfaction, islamic business ethic has a negative but not significant effect on customer satisfaction, customer satisfaction is unable to mediate the relationship between service quality, product quality, and islamic business ethic on customer loyalty. It can be concluded that service quality has a significant impact on both customer satisfaction and customer loyalty, product quality significantly affects customer loyalty, and islamic business ethics do not show a significant impact on either customer satisfaction or customer loyalty.
Strategi Pengembangan Ekonomi Kreatif di Kampung Tenun Ikat Berbasis Community Development Putri Meylin Azza Nabila; Thomas Soseco
Jurnal Ekonomi & Bisnis Vol 4 No 1 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i1.1021

Abstract

Bandar Kidul Ikat Weaving Tourism Village in Kediri is one of the areas with quality traditional weaving products that have high cultural value in Kediri. Although Pokdarwis has been formed to develop tourism, there are still challenges. This study aims to analyze the implementation of strategies by Pokdarwis and design a new strategy based on community development to increase the income of local communities. The research approach used mixed methods with SWOT analysis to identify internal and external conditions, and QSPM to determine priority strategies. The results showed that the current strategy implemented by Pokdarwis as the tourism manager is still not optimal due to obstacles. The SWOT analysis identified that the main strengths of Bandar Kidul Ikat Weaving Tourism are high product quality and unique motifs. However, weaknesses such as limited capital, less effective marketing, and lack of artisan regeneration pose significant challenges. The QSPM results state that, the main recommended strategy is one of the WO (weakness-opportunity) strategies with the highest TAS (Total Attractiveness) score of 8.645. The strategy involves and collaborates with several parties to increase public awareness of the value of weaving art, improve promoting ikat weaving, and expand the market.
Tren Akuntansi Islam di Indonesia: Perkembangan, Implementasi dan Tantangan Razi Azwar Syahbuddin Dalimunthe
Jurnal Ekonomi & Bisnis Vol 4 No 1 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i1.1039

Abstract

This article examines the development of Islamic Accounting trends in Indonesia, including its implementation, challenges, and development opportunities. The study discusses a key issue in the development of Islamic Accounting in Indonesia, namely the mismatch between the continuously evolving regulations and their actual implementation in Islamic financial institutions. As the country with the largest Muslim population in the world, Indonesia holds a strategic position in the development of Islamic Accounting that aligns with sharia principles. In terms of development, Islamic Accounting has made significant progress since its introduction in the early 1990s. Various Islamic financial institutions and universities have begun to adopt accounting standards that comply with sharia principles, including PSAK 101, 102, and 105 issued by the Indonesian Institute of Accountants (IAI). From an implementation perspective, the practice of Islamic Accounting in Indonesia shows that many companies have adopted sharia-based accounting systems, especially in the banking and financial sectors. However, there are some discrepancies in the application of sharia principles among different institutions, which may affect the transparency and accountability of financial reporting. Nevertheless, Islamic Accounting in Indonesia faces considerable challenges. These include a lack of understanding of sharia principles among accountants, limited availability of competent human resources, and the need to align sharia accounting regulations with international standards. Overall, the trend of Islamic Accounting in Indonesia shows great potential for growth, but it requires attention and support from various stakeholders to overcome existing challenges. This study is expected to provide insights for stakeholders in strengthening the practice of Islamic Accounting in Indonesia.
Analisis Pemanfaatan Artifical Intelligence terhadap Lingkungan Kerja Dimediasi Beban Kerja Eka Sumandary Djaya; Ruliati Yusuf Yusuf; Yunarsi Yunarsi
Jurnal Ekonomi & Bisnis Vol 4 No 1 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i1.1042

Abstract

Artificial Intelligence (AI) is one of the rapidly evolving technological innovations that supports employee work efficiency across various industrial sectors. PT. Harta Samudra, a fisheries company located in Maluku Province, has begun adopting AI technology in its operations to manage high workloads and enhance productivity. This study aims to analyze the impact of AI utilization on the work environment and employee workload, as well as to examine the mediating role of the work environment in strengthening the relationship between AI utilization and workload. The study involved the entire population of PT. Harta Samudra’s employees, totaling 100 individuals, selected using a saturated sampling technique. A quantitative research design was applied, with data collected through a closed-ended Likert scale questionnaire. Data analysis was conducted using Partial Least Squares (PLS) with the assistance of SmartPLS version 3.3.8 software. The results indicate that AI utilization has a positive and significant effect on the work environment and both directly and indirectly influences employee workload. The work environment was proven to be a mediating variable that strengthens the relationship between AI utilization and workload. The Adjusted R Square value shows that 66.1% of the variation in workload can be explained by AI utilization and work environment conditions, while the remaining 33.9% is influenced by other factors not examined in this study. This research is expected to contribute to other fisheries companies in formulating AI-based technology adoption strategies to simultaneously improve operational efficiency and employee well-being.
Good Corporate Governance (GCG) and Corporate Value : The Mediating Role of Return on Equity in The Banking Sector Zul Bay, Agus; Kumalasari, Fitri
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1035

Abstract

This study is important as it provides insights for investors and stakeholders in understanding how aspects of Good Corporate Governance (GCG) influence firm value, both directly and indirectly, with Return on Equity (ROE) as a mediating variable. The study examines the impact of four GCG aspects on firm value, with ROE serving as the mediating variable. A sample of 13 banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 was selected using purposive sampling. To evaluate the mediation effect, panel data regression analysis and the Sobel test were employed. The results of Structural Model I indicate that the board of directors does not have a significant effect on ROE, while institutional ownership, independent commissioners, and managerial ownership show significant impacts. The simultaneous test confirms that the independent variables collectively and significantly influence ROE. The results of Structural Model II reveal that institutional ownership, managerial ownership, and ROE significantly affect firm value (PBV), whereas independent commissioners and the board of directors do not have a significant impact. The simultaneous test further confirms that PBV is significantly influenced by the independent variables collectively. According to the Sobel test results, ROE does not function as a mediating variable in the relationship between the independent variables and PBV.
Analysis of the Role of Market Levies in Increasing Regional Revenue in Indonesia Ramadhani, Nabila; Sangadah, Lailatul; Amalia, Riski; Aulia, Putri; Nurhasana, Adila; Az-Zahra, Natasha; Firmansyah, Firmansyah
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1040

Abstract

Market levies play a strategic role in strengthening Local Own-Source Revenue and supporting regional fiscal independence. This study analyzes the effectiveness, contribution, and factors influencing the management of market levies based on research findings from eleven regions, including Jombang Regency, Prabumulih City, Takalar Regency, Manggarai Regency, Sikka Regency, Blora Regency, South East of Maluku Regency, Balangan Regency, Wajo Regency, Pandaan City, and Banjarbaru City. The method employed is content analysis of quantitative and qualitative data obtained from each location. The findings indicate that regions with high effectiveness levels, such as Regency Jombang and Prabumulih City, have shown a positive impact on PAD. Conversely, regions with low effectiveness, such as Sikka Regency, have yet to achieve optimal results. Supporting factors include good management, accurate data collection, trader participation, and the use of digital technology, while inhibiting factors consist of low trader awareness, weak supervision, and inaccurate market potential data.
Analysis of the Influence of the Number of Workers, Population and Regional Levies on Regional Original Income Majid, Alfi Aulia; Asmara, Kiki; Nisa, Fauzatul Laily
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1045

Abstract

This study examines the influence of the number of workers, population size, and regional retribution on Regional Original Revenue in Probolinggo City during the period 2009 to 2023. Although showing an upward trend, PAD in Probolinggo City remains relatively low compared to other regions in East Java. Using a quantitative time series approach, secondary data were analyzed through multiple linear regression using SPSS version 25. The regression model meets classical assumptions and is considered valid, with an R² value of 0.886. Partially, only the population variable has a significant effect. This indicates that population growth has the potential to expand the region's economic and fiscal base, while the contributions of labor and retribution remain limited due to the dominance of the informal sector and inefficiencies in the collection system. These findings highlight the need for policies aimed at strengthening the local economic structure, improving labor quality, and reforming the retribution collection system to support more sustainable PAD growth.
Regional Fiscal Landscape : Examing the Dynamics of District Balance in the Context of Regional Development Rineliana, Rineliana; Yohanisti, Yohanisti; Tampubolon, Dahlan; Tampubolon, Omar Farrakhan
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1046

Abstract

This research analyzes the dynamics of Indragiri Hulu Regency's financial balance sheet for 2019-2024 and its regional development implications. This study uses a quantitative descriptive approach to examine trends, composition, and economic performance based on solvency ratios and fiscal independence. The results show a shift in asset structure from liquid to illiquid assets, with fixed assets reaching 90.05% by 2024. Significant decreases occurred in current assets by 48.22% (2024) and cash equivalents by 85.95% (2024). Solvency ratios are excellent, with a debt-to-asset ratio below 1% and no long-term liabilities, but fiscal independence remains low (8.2%-11.5%). The Local Revenue Effectiveness Ratio is considered adequate (101.2%), while the financial efficiency ratio is less efficient (100.8%). The research recommends strengthening cash management, adopting asset performance management, reforming receivables management, diversifying revenue, and developing innovative financing strategies to enhance fiscal sustainability and support regional development.
The Role of Foreign Investment and Domestic Investment in Indonesia's Gross Domestic Product (GDP) Kaluge, David; juniarti, Titin; Sudarnice, Sudarnice
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1068

Abstract

This research is important to provide a clear picture of Indonesia's economic dynamics and to support better decision-making in economic policy. Increased domestic investment is not enough to drive overall economic growth, and foreign investment is also not in line with the increase in domestic investment due to a mismatch between domestic investment and expected economic growth outcomes. The purpose of this study is to analyze the role of foreign investment and domestic investment on Indonesia's Gross Domestic Product (GDP). This study uses time series data from 2014-2023. The results of this study indicate that Foreign Direct Investment (FDI) does not have a significant positive effect on Indonesia's Gross Domestic Product (GDP). Although it shows a positive direction, the effect is not significant, so increasing foreign investment is still needed to drive the growth of Indonesia's Gross Domestic Product (GDP). Domestic Direct Investment (DDI) has a significant positive effect on Indonesia's Gross Domestic Product (GDP). This indicates that PMDN significantly contributes to GDP growth in Indonesia, with a stronger role than foreign investment. Simultaneously, foreign investment and domestic investment had a positive and significant impact on Indonesia's Gross Domestic Product (GDP) from 2014 to 2023. This indicates that although domestic investment had a partial negative impact, both simultaneously still made a positive contribution to economic growth.
Factors Influencing Tax Avoidance in Food and Beverage Subsector Companies Herman, Herman; Finesa, Firdaus Cahya
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1078

Abstract

This study aims to examine the extent to which liquidity, leverage, profitability, and sales growth influence tax avoidance practices. The research sample consists of 12 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, selected using purposive sampling. Data analysis was conducted through classical assumption tests and multiple linear regression, with the support of SPSS version 25. The results reveal that, partially, liquidity proxied by the Current Ratio (CR), leverage measured by the Debt to Equity Ratio (DER), and profitability proxied by Return on Assets (ROA) each have a positive and significant effect on tax avoidance. Likewise, sales growth is shown to contribute positively and significantly to tax avoidance practices. Furthermore, when tested simultaneously, all four variables—CR, DER, ROA, and sales growth—also exhibit a significant influence on tax avoidance. These findings imply that higher liquidity, debt-based capital structure, profitability, and revenue growth can encourage firms to optimize their tax burden. Therefore, the study highlights the importance for management to design more effective financial strategies and tax policies in order to balance fiscal compliance with corporate performance.

Page 5 of 5 | Total Record : 50

 1   2   3   4   5 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis Vol 4 No 1 (2025): Jurnal Ekonomi dan Bisnis Vol 3 No 2 (2024): Jurnal Ekonomi dan Bisnis Vol 3 No 1 (2024): Jurnal Ekonomi dan Bisnis Vol 2 No 2 (2023): Jurnal Ekonomi dan Bisnis Vol 2 No 1 (2023): Jurnal Ekonomi dan Bisnis Vol 1 No 2 (2022): Jurnal Ekonomi dan Bisnis Vol 1 No 1 (2022): Jurnal Ekonomi dan Bisnis