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Jurnal Ekonomi, Teknologi dan Bisnis
Published by Al-Makki Publisher
ISSN : 2964903X     EISSN : 29629330     DOI : https://doi.org/10.57185/jetbis
Core Subject : Economy, Science, Engineering,
Astronomy Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Mechanical Engineering
urnal Ekonomi, Teknologi dan Bisnis (JETBIS) is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly once by Al-Makki Publisher. Jurnal Ekonomi, Teknologi dan Bisnis (JETBIS) provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of Economic, Technology and Business, ranging from Economics, Management, Accounting, entrepreneurship, Business, MSME and Technology that belong to the Economic, Technology and Business context.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 3 No. 4 (2024): Jurnal Ekonomi, Teknologi dan Bisnis" : 5 Documents clear
Analysis Of The Form Of Sustainable Fashion And The Quality Of Disclosure Of Economic, Social And Environmental Aspects On The Website In 2022: A Case Study Of Sukkhacitta.Com Tania, Lina; Meiden, Carmel
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.98

Abstract

In this era of Globalization, the world's population has increased so human needs and desires must also continue to grow. Choosing needs, cannot be separated from a person's lifestyle, where fashion has become an inseparable part of daily appearance and style. The development of the fashion industry is in line with fashion which is no longer just a necessity but also a lifestyle. This research is the result of practice-based research, where local brand SukkhaCitta strives to design sustainable fashion collections by raising the issue of clothes that can heal the earth. Through this practice, Sukkhacitta retraces the footsteps of their ancestors, where SukkhaCitta makes clothes directly manually in the village without using factories.  From the application of traditional agroforestry to spices used as natural pesticides. Intercropping naturally balances the carbon cycle between the soil and the atmosphere. Another attraction that SukkhaCitta tries to highlight is the storytelling behind each product it makes. This story element is what differentiates SukkhaCitta from other fast fashion products that only follow trends.
Analysis Of The Financial Performance Of Insurance Companies Before And During The Covid-19 Pandemic Based On Early Warning System And Risk-Based Capital Pepayosa, Emia Rani; Septiyanti, Ratna Septiyanti
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.99

Abstract

This study aims to provide empirical evidence regarding the comparison of the value of the Early Warning System and Risk-Based Capital in measuring the financial performance of insurance companies before and during the COVID-19 pandemic. The Early Warning System measurement indicator uses the claim expense ratio. Sampling using purposive sampling method and obtained a sample of 18 insurance companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The type of data used is secondary data in the form of financial reports collected through the company's official website and the Indonesia Stock Exchange (IDX). The data analysis method uses non-parametric statistics, namely the Wilcoxon Sign Rank Test with the help of SPSS version 27. The results prove that there is a significant increase in the value of the Early Warning System during the pandemic compared to before the Covid-19 pandemic. The Risk-Based Capital value did not experience a significant decrease during the pandemic compared to before the Covid-19 pandemic. In addition, in this study, the Early Warning System is considered more accurate than Risk-Based Capital because it has a smaller standard error.
Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements Nurazizah, Dian; Azahra, Fatima; Jannah, Wildaniyahtul; Mahadianto, Moh. Yudi; Fariani, Nelia
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.100

Abstract

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.
Adapting To The New Normal: Assessing Levers Of Control Implementation In Indonesian Organizations Post-COVID Atela Anwar, Latifah
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i4.102

Abstract

This systematic literature review investigates the application of the Four Levers of Control (4LOC) framework in Indonesian organizations post-COVID-19. The research method involved a systematic search of electronic databases and analysis of relevant literature. Major findings indicate that effective implementation of the 4LOC framework contributes to organizational resilience, performance improvement, and competitive advantage across various sectors. Cultural factors, leadership styles, and strategic alignment emerge as critical determinants of success. The study underscores the versatility and effectiveness of the 4LOC framework in navigating challenges posed by dynamic environments. Conclusions highlight the importance of adaptive strategies, cultural sensitivity, and integrated control systems in driving sustainable growth and organizational success in Indonesia. Results indicate that LoC implementation has positively impacted organizational performance across sectors such as hospitality, start-ups, state-owned enterprises, government organizations, manufacturing, and the service industry. Notably, effective utilization of belief systems, boundary systems, diagnostic control systems, and interactive control systems has been instrumental in fostering innovation, resilience, and strategic alignment. These findings underscore the importance of robust management control systems in achieving organizational objectives and navigating uncertainties. The review concludes by recommending further research to explore longitudinal effects, contextual influences, and the role of emerging technologies in enhancing LoC implementation.
The Role of the Circular Economy in Improving the Sustainability of the Creative Industry in Indonesia Savandha, Septien Dwi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/a8mdy473

Abstract

This research aims to analyze the role of the circular economy in improving the sustainability of the creative industry in Indonesia. The background of the research departs from global problems related to high material consumption and waste, as well as the significant contribution of the creative sector to the national Gross Domestic Product (GDP). Although the concept of the circular economy is increasingly recognized internationally, its implementation in Indonesia's creative industry is still limited and partial. This study uses a qualitative approach with an exploratory case study design. The subjects of the study were 15 business actors in the fashion, crafts, and culinary subsectors in Jakarta, Bandung, Yogyakarta, and Surabaya. Data were collected through in-depth interviews, licensed employee questionnaires, participatory observations, and documentation studies, and were thematically analyzed. The results of the study show that the implementation of the circular economy in the creative sector is more focused on the use of residual materials, the use of recycled materials, and the replacement of environmentally friendly packaging. The main obstacles include cost limitations, lack of market incentives, and low consumer literacy. The findings also confirm variations across subsectors: fashion excels in the use of leftover fabrics, crafts in recycled materials, and culinary in plastic reduction. The implications of this study emphasize the importance of integrating circular principles into business strategies, employee education, and government policy support. This is expected to accelerate the transition to a more competitive, sustainable, and adaptive creative industry to global demands.

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