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Ahmad Sentri
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The Faculty of Economics and Business, University of Lampung Jl. Prof. Dr. Soemantri Brodjonegoro No. 1 Gedungmeneng Bandar Lampung 35145 Telepon/Fax: +62 721 704622 E-mail: efebe@feb.unila.ac.id
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E-journal Field of Economics, Business and Entrepreneurship (EFEBE)
Published by Goodwood Publishing
ISSN : -     EISSN : 29645697     DOI : https://doi.org/10.23960/efebe.v1i2
Core Subject : Religion, Economy, Health, Social,
Religion Economics, Econometrics & Finance Environmental Science Public Health Social Sciences
The aims of EFEBE is to provides immediate open access to its content in the principle of making research freely available to the public as a support for the greater global exchange of knowledge. EFEBE is available in online version. Language used in this journal is Indonesian. Scope of articles published in EFEBE is consist of a broad range of topic in the field of economics and Business including Accounting : Private Sector : Financial Accounting and Stock Market (AKPM), Management and Behavioural Accounting (AKMK), Information System, Auditing, and Professional Ethics (SIPE), Taxation (PPJK), Shariah Accounting (AKSR), Accounting Education (PAK), Corporate Governance (CG), Public Sector Accounting : Financial Accounting (ASPAK), Management Accounting (ASPAM), Auditing and Information System (ASPSIA), Good Governance (ASPGG), Business : Organization, Strategic Management, Human Resource Management, Marketing, Finance, and Entrepreneurship, Economics : Public Economics, Development Economics, Monetary Economics, regional economics, and plann economics, Business, Public Economics, Development Economics, Monetary Economics, regional economics, and plann economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 69 Documents
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DETERMINAN PENGELUARAN PANGAN 34 PROVINSI DI INDONESIA PADA MASA PANDEMI COVID-19 MENGGUNAKAN REGRESI KUANTIL Yohanes, Rio; Asih Murwiati
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 4 (2025): Vol.3 No.4 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i4.300

Abstract

This study investigates the primary factors influencing household food expenditure in Indonesia, particularly in the context of the economic impacts of the Covid-19 pandemic, rising food insecurity (Prevalence of Undernourishment/PoU), and persistent income inequality (Gini Index). The research aims to analyze the influence of Provincial Minimum Wage (UMP), Gini Index, Food Insecurity Prevalence (PKP), and Non-Food Expenditure (PNM) on household food expenditure. Employing a quantitative approach with Quantile Regression, the study examines these relationships across various distribution points. The findings reveal that UMP negatively and significantly affects food expenditure at the 25th and 50th percentiles, while the Gini Index shows a positive and significant influence at the same quantiles. Furthermore, PKP negatively and significantly impacts food expenditure at the 75th and 85th percentiles. Conversely, PNM consistently exhibits a positive and significant relationship with food expenditure across all analyzed quantiles (25th, 50th, 75th, and 85th). These results offer valuable insights for policymakers in developing targeted strategies to enhance food security and promote economic well-being in Indonesia.
ANALISIS DETERMINAN INDEKS KUALITAS LINGKUNGAN HIDUP 34 PROVINSI DI INDONESIA TAHUN 2020-2022 MENGGUNAKAN PENDEKATAN EKONOMI Aris Setya Novanto; Zulfa Emalia
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 4 (2025): Vol.3 No.4 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i4.302

Abstract

One of the key challenges in economic development lies in balancing economic growth with environmental sustainability. This study investigates the determinants of the Environmental Quality Index (EQI) across 34 provinces in Indonesia from 2020 to 2022 using an economic perspective. The EQI serves as a composite indicator reflecting environmental conditions based on three primary dimensions: air quality, water quality, and land cover. The independent variables in this analysis include the contribution of the Gross Regional Domestic Product (GRDP) from the agricultural and mining sectors, poverty levels, and the total area of forest cover. The study employs panel data regression using a Fixed Effect Model (FEM) approach. The findings reveal that the GRDP of the agricultural sector has a negative and significant influence on EQI, suggesting that unsustainable agricultural practices can degrade environmental quality. Similarly, the mining sector’s contribution exhibits a significantly negative relationship with EQI, underscoring the adverse environmental effects of resource extraction. Moreover, high poverty rates are associated with lower EQI values, indicating that limited infrastructure and low environmental awareness may hinder environmental preservation. In contrast, forest area demonstrates a positive and significant effect on EQI, emphasizing the vital role of natural ecosystems in supporting environmental health and sustainability.
PERSPEKTIF PENGGUNA DOMPET DIGITAL: BENARKAH DOMPET DIGITAL TAK AMAN? Sefita Indriati; Hilyah Kamilah; Tika Ayu Yulinda; Eka Sriutami; Aryan Danil Mirza BR
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 5 (2025): Vol.3 No.5 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i5.311

Abstract

The digitalization era marked by the Industrial Revolution 4.0 has brought significant changes in various aspects of life, including in the financial sector. The emergence of digital wallets as an alternative to conventional payment methods is increasingly popular. However, behind all these conveniences, there are concerns that continue to haunt users regarding the security of their personal data and financial transactions. This study aims to explore the perceptions of digital wallet users in Indonesia regarding security. Through an in-depth literature review and a survey of active users of various digital wallet platforms, this research seeks to identify key factors that influence users' level of confidence in the security of the digital wallets they use. The results showed a positive correlation between perceived security and intensity of digital wallet usage. Nonetheless, concerns about potential data security risks remain a key consideration for most respondents. Factors such as service provider reputation, ease of use of security features, and transparency in handling personal data are the main determinants of users' level of trust. In addition, the study also revealed a gap between users' perceptions and their knowledge of the security mechanisms implemented by digital wallet service providers.
ANALISIS KELAYAKAN USAHA DENGAN METODE DISKONTO DAN TANPA DISKONTO: STUDI KASUS UMKM RUMAH MAKAN UNI IDA Unda; Rivan Viriyan; M. Chandra; Yahya Putra; Dian Fajarini
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 5 (2025): Vol.3 No.5 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i5.312

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan finansial Usaha Mikro, Kecil, dan Menengah (UMKM) Rumah Makan Uni Ida, yang berlokasi di Bandar Lampung dan menyajikan masakan khas Minang. UMKM memiliki peran krusial dalam perekonomian Indonesia, namun sering menghadapi tantangan dalam pengelolaan usaha dan akses pembiayaan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menganalisis data keuangan Rumah Makan Uni Ida periode Juli 2023 hingga Januari 2024. Analisis kelayakan dilakukan melalui dua pendekatan: metode tanpa diskonto (Laba Bersih, Break-Even Point (BEP), dan Rasio R/C) serta metode diskonto (Net Present Value (NPV), Internal Rate of Return (IRR), Net Benefit/Cost Ratio (Net B/C), Gross Benefit/Cost Ratio (Gross B/C), dan Payback Period (PBP)) dengan tingkat diskonto 11,25%. Hasil analisis tanpa diskonto menunjukkan laba bersih positif (Rp 8.727.196), BEP kuantitas 447 porsi dan BEP harga Rp7.598.259 yang berada di bawah tingkat produksi aktual, serta R/C Rasio 1,68, mengindikasikan profitabilitas dan efisiensi. Metode diskonto menghasilkan NPV positif sebesar Rp 72.303.050, IRR 33,03%, Gross B/C 1,31, dan PBP sekitar 1,28 bulan. Meskipun Net B/C sebesar 0,87 (kurang dari 1), mayoritas indikator finansial mendukung kesimpulan bahwa usaha Rumah Makan Uni Ida layak untuk dijalankan dan dikembangkan lebih lanjut
Analisis Kelayakan Usaha dengan Metode Diskonto dan Tanpa Diskonto: Studi Kasus UMKM Kedai Sera Prabumulya, Rizkillah Aji; Nitisara, Naurah Wafa; Clara, Dinda; Aurelia, Sabila; Liliany, Azzahra Wani; Dian Fajarini
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 1 (2025): Vol.3 No.1 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i1.313

Abstract

This study aims to analyze the business feasibility of the Kedai Sera MSME located in Bandar Lampung City using both discounted and non-discounted methods. A descriptive quantitative approach was applied, utilizing primary data in the form of Kedai Sera’s annual financial statements for the period 2018–2024. The non-discounted method includes analysis using Payback Period, Break-Even Point (BEP), and Revenue-Cost (R/C) Ratio. Meanwhile, the discounted method employs Net Present Value (NPV), Internal Rate of Return (IRR), and Benefit-Cost Ratio (B/C) as indicators. The analysis results show that based on the non-discounted method, the business has a Payback Period of 2 years, a BEP of 1,530 units, and an R/C Ratio of 3.27, indicating that the business is feasible and efficient to operate. Furthermore, using the discounted method, the NPV is IDR 211,434,376 and the IRR is 31.9824%, which exceeds the discount rate of 11.25%, indicating financial feasibility. The Net B/C Ratio is < 1, suggesting that Kedai Sera’s business is feasible for development.
Analisis Kelayakan Usaha Menggunakan Diskonto dan Tanpa Diskonto UMKM ‘’HS Styrofoam’’ (Studi Kasus di Desa Pekalongan, Kecamatan Pekalongan, Lampung Timur, Lampung) Hafitsah, Nazila; Fadhilah, Indah; Sovia, Sabrina Tiara; Ramadhani, Novia Nazila; Shihab, Nazwa; Dian Fajarini
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 1 (2025): Vol.3 No.1 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i1.314

Abstract

This study aims to analyze the business feasibility of the Kedai Sera This study aims to assess the business feasibility of HS Styrofoam in Lampung Timur using discounted and non-discounted financial analysis methods. The business supplies styrofoam decorations to meet increasing demand for creative and cost-efficient event decor. The study uses secondary data from projected financial reports (2021–2024). Results indicate that the business is financially feasible. The Net Present Value (NPV) is positive at Rp36,999,066, the Internal Rate of Return (IRR) is 29.14%, and the payback period is only 1.53 years. Other indicators also exceed standard thresholds for efficiency and profitability. Therefore, HS Styrofoam is an efficient and profitable business with fast capital recovery and strong potential for development.
KEJAHATAN SIBER DAN PENIPUAN KOMPUTER: APA PENCEGAHAN YANG DAPAT DILAKUKAN? Birlin, Raisa aqila; Lisa Oktaviani; Maninggor Esteria Silaban; Aryan Danil Mirza BR
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 1 (2025): Vol.3 No.1 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i1.315

Abstract

A The fast development of technology has brought both positive and negative effects, incluiding an increase in cybercrime like computer fraud. Cybercrime involves illegal actions through computer networks, such as data theft and online scams, whic harm individuals, organizations, and goverments. Data from e-MP Robinospal Bareskrim Polri (2022) shows that cybercrime cases are on the rise, with criminals becoming more skilled at exploiting systems. Computer fraud uses technology to gain illegal profits through methods like phising and ransomware. The losses from cybercrime are significant, affecting both finances and reputation. Therefore, preventive measures are important at all levels, from indivuduals to organizations. This article takes a qualitative approach, using a literature review to explore tge issue of cybercrime and computer fraud, along with strategies for prevention. Key actions include implementing security protocols, improving digital literacy, and encouraging collaboration among different parties to reduce the negative effects of cybercrime and protect information security.
PENIPUAN KOMPUTER PADA SISTEM INFORMASI AKUNTANSI: TANTANGAN KEAMANAN DI PERUSAHAAN BERBASIS TEKNOLOGI Dargio Akbari Sutanto; Shafiq Hamam Adingga; Fahri Reza Ramadhan; Tegar Ryamizard
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 1 (2025): Vol.3 No.1 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i1.316

Abstract

This article discusses the security issues faced by technology-driven businesses in the field of Accounting Information Systems (AIS). The use of AIS in the digital age helps companies manage financial data more effectively, but it also brings risks, such as cybersecurity threats and computer fraud. This study, conducted using a qualitative method in the form of a literature review, aims to identify the types of computer fraud that commonly occur in AIS and the challenges companies face in preventing them. Additionally, this paper provides strategic recommendations for enhancing AIS security, including implementing the latest security technologies, strengthening internal controls, and educating employees about cybersecurity threats. By implementing these measures, it is hoped that businesses can reduce their risk of fraud and maintain the accuracy of their financial data.
IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) BERBASIS SYSTEM APPLICATION AND PRODUCT (SAP): STUDI KASUS PERUM JASA TIRTA 1 Alycia, Fiorenza; Ramadhina Indah Audeskin; Shilla Fatonah; Nayla Alya Putr; Aryan Danil Mirza BR
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 1 (2025): Vol.3 No.1 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i1.317

Abstract

Perum Jasa Tirta I as a state-owned enterprise engaged in water resources management, faces challenges in integrating various business processes and improving operational efficiency. The implementation of an Enterprise Resource Planning (ERP) system based on System Application and Product (SAP) was chosen as a solution to overcome these challenges and support the company's digital transformation. This research uses a qualitative approach through literature study analysis and secondary data. Data collection is done through tracing the company's annual report and interviews with related parties at Perum Jasa Tirta I to understand the implementation of accounting information systems based on SAP. The implementation of SAP at Perum Jasa Tirta I includes several main modules such as Financial Accounting, Controlling, Sales and Distribution, Material Management, and Human Capital Management. This implementation resulted in improved operational efficiency, data accuracy, transparency, and reporting quality. However, the company also faced challenges such as system complexity, customization needs, high implementation costs, and change management. In conclusion, the use of System Application and Product (SAP) as an Accounting Information System at Perum Jasa Tirta I has had a significant positive impact on the operational efficiency and accuracy of the company's financial reporting, although there are some challenges.

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