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Contact Name
Amelia
Contact Email
melameliaaa99@gmail.com
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+6281324556621
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publisheralmakki@gmail.com
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https://jetbis.al-makkipublisher.com/index.php/al/editorial-team
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Kab. cirebon,
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INDONESIA
Jurnal Ekonomi, Teknologi dan Bisnis
Published by Al-Makki Publisher
ISSN : 2964903X     EISSN : 29629330     DOI : https://doi.org/10.57185/jetbis
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.
Articles 341 Documents
The Influence Of Intellectual Capital On Firm Value Diana, Nanda; Triana, Lili; Mardi, Mardi; Ulum, Itah Miftahul
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 5 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i5.104

Abstract

This study aims to analyze the effect of intellectual capital on firm value with Price Book Value (PBV) as the dependent variable, and VACA, VAHU, and STVA as independent variables. The population in this study are public companies listed on the Indonesia Stock Exchange and LQ45. The sampling method used in this study was purposive sampling method, with a total sample of 108 samples. As for analyzing data using multiple regression analysis. Meanwhile, the results of this study indicate that the VACA and VAHU variables have no effect on firm value, while the STVA variable affects firm value. The company will have a competitive advantage if it can codify corporate knowledge and build structural capital. therefore, companies need to consider other strategies for increasing firm value. Thus, this study makes a new contribution by examining the effect of intellectual capital on firm value in companies listed on the Indonesia Stock Exchange and included in the LQ45 index in 2019-2022. This research also provides a new understanding of the relationship between intellectual capital and firm value in the context of public companies in Indonesia.
Classification Of Indonesian Frozen Shrimp Export Data Using K-Medoids Clustering Akhmad, Ekka Pujo Ariesanto; Priyono, Budi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 5 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i5.106

Abstract

Indonesia is one of the countries exporting caught, cultivated, and frozen shrimp to both developed and developing countries. Previously, the frozen shrimp export data was categorized based on the countries it was exported to. However, the list of frozen shrimp exports did not include the export levels. This research aims to explore the application of machine learning to analyze the frozen shrimp export data from the main destination countries using the K-Medoids cluster. The data for this research was sourced from the Bulletin of Foreign Trade Export Statistics documents by Product Group and Country, January 2023. The data used in this study covers the period from 2022 to 2023 and includes research variables such as net weight of goods (in tons) and FOB value (free on board). The cluster analysis revealed the formation of two clusters: one with high export levels and another with medium and low export levels.
Factors Affecting The Use Of Accounting Information With Environmental Uncertainty As A Moderating Variable Maulidah, Diva; Ristiani, Lia; Saputri, Alselina; Komara, Acep
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 5 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i5.109

Abstract

We realize that accounting information is very important for MSMEs today in the era of digitalization, where this research aims to obtain empirical evidence of variables that can influence it. The total research population was 50 MSMEs in the city of Cirebon and the sample was 40 MSMEs because of the population of 50 MSMEs that had used computerization, there were 40 MSMEs. The purposive sampling method was chosen to determine the sampling technique. The data analysis technique uses Moderated Analysis Regression (MRA). The conclusion that can be shown is as follows: the use of accounting information can be influenced by accounting knowledge or accounting training. The owner's education does not affect the use of accounting information. The use of accounting information can also be influenced by business size/scale of business. Environmental uncertainty can strengthen the influence of accounting knowledge on the use of accounting information. Environmental uncertainty cannot strengthen the effect of accounting training. The results of this research can be used as a reference for MSMEs to be motivated to use accounting information to improve MSME performance.
Implementation Of The School Budget And Activity Plan (ARKAS) Application Policy In Realizing Good Governance In Junior High Schools Ismatuzzaeni, Ismatuzzaeni; Wahyudin, Ilham; Khumayah, Siti; Wulandari, Sri
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 5 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i5.110

Abstract

This study aims to analyze the Implementation of the School Activity Plan and Budget (ARKAS) Application policy in Realizing Good Governance in Junior High Schools, this research uses qualitative research with the type of case study research (Field Research). The data collection techniques used are observation, interviews, and documentation. Data analysis uses triangulation techniques, namely by displaying data, reducing data, and finally drawing conclusions. This research examines the ARKAS application technology used in realizing good governance in the field of BOS fund management. The implementation of the ARKAS policy reflects the concept of e-government by providing easier access to information on activity plans and budget allocations, enabling active participation in the decision-making process.  The results of this study reveal that technology can be used optimally to achieve a goal. Through ARKAS, information related to activity plans and budget allocations can be accessed more easily by various stakeholders, which contributes to increased participation, and public trust and still refers to the applicable legal rules. The increased transparency and accountability achieved through ARKAS policy implementation has important implications, obstacles, and efforts in the context of financial management in educational institutions.
The Effect Of Customer Experience And Risk Perception On Repurchase Intention Of Boba Drinks Mediated By Customer Satisfaction (Study On Mixue Denpasar Area) Kyana, Ni Luh Gede Sari Marta; Wardana, I Made
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.111

Abstract

One place that has been impacted by the phenomena of Mixue's rising popularity in Indonesia is Denpasar City, Bali. By 2023, Denpasar will already have fifty-eight percent of Bali's outlets. Conversely, Mixue's income is more likely to decrease. This study aims to investigate the role that satisfaction plays as a mediator between Mixue consumers' tendency to repurchase in Denpasar and their sense of experience and danger. This research is classified as associative quantitative research. The group under research consisted of consumers of Boba Mixue drinks in Denpasar City. The sample size was 158 respondents overall, and the method used was purposeful sampling. Data collection and surveying were done using a study instrument that resembled a questionnaire. In this work, the analytical approach used was PLS-based SEM analysis. The results showed that every variable had a significant effect. In the Denpasar region, satisfaction has a somewhat moderating role in resolving the impact of customer experience and risk perception on the desire to buy Boba Mixue beverages.
Tax Regulations On Cryptocurrency Transactions In Indonesia Galant, Narwastu Vivaldi; Himawan, Michelle Zefanya; Fitiriyanti, Putri Ayu Delia; Mahadianto, Moh Yudi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.113

Abstract

This study explores the evolving landscape of cryptocurrency taxation in Indonesia, focusing on regulatory developments and challenges. Tracing the trajectory from the introduction of Bitcoin in 2009 to the establishment of a formal crypto exchange in 2023, this research emphasizes the government's commitment to regulate and facilitate crypto asset trading. Despite this progress, challenges such as regulatory uncertainties, security concerns, necessitating a profound understanding of cryptocurrency dynamics to navigate the global financial landscape. This research focuses on exploring Indonesia's regulatory response, particularly in taxation, employing a qualitative descriptive methodology that integrates primary data from legal frameworks and secondary data through literature reviews, document analyses, and interviews with cryptocurrency traders and tax officials. This study contributes not only to academic discourse but also provides insights for fostering the growth of the cryptocurrency ecosystem while managing potential tax-related risks.
The Effect Of Current Ratio (CR) And Net Profit Margin (NPM) On Stock Price (Case Study Of Automotive Subsector Manufacturing Companies Listed On The Idx In 2020-2022) saadah, naellus; alayda, wulan; komara, acep
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 7 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i7.114

Abstract

A profitable company's stock price will rise, and vice versa. The stock market price reflects the state of the business. Fundamental analysis is one kind of analysis that is done to understand how stock prices are formed. The purpose of this study is to analyze the factors that affect stock prices. In this study, the internal factors used are the Current Ratio (CR) and Net Profit Margin (NPM). Secondary data for this study comes from the annual or annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the automotive manufacturing subsector from 2020 to 2022. The sampling method is purposive, which means that the sample is selected non-randomly, and adjusted to the problem or research objectives. This study uses secondary data in the form of annual financial reports totaling 11 samples from automotive subsector manufacturing companies listed on the IDX for the 2020-2022 period.  The results showed that the Current Ratio (CR) regression coefficient value was -0.011. This shows that the Current Ratio variable has a negative and significant effect on stock prices. Net Profit Margin (NPM) of 0.522 indicates that the Net Profit Margin variable has a positive and significant effect on stock prices.
Factors Affecting Carbon Emission Disclosure And Its Impact On Company Financial Performance (Study Of Energy Sector Companies Listed On The IDX In 2020-2022) Lestari, Rinda; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.115

Abstract

This research aims to determine the influence of carbon performance, environmental costs, and green product innovation on carbon emission disclosure and its impact on financial performance (a case study of Energy Sector Companies Listed on the IDX in 2020-2022). The population in the research is energy sector companies listed on the BEI in 2020-2022. The research sample was selected using a purposive sampling technique, namely a sample determination technique using predetermined criteria, so that a total sample of 54 research samples was obtained. This research method uses quantitative methods. This research uses secondary data obtained through the publication of financial reports, annual reports and sustainability reports for each energy sector company listed on the Indonesia Stock Exchange (BEI). The research results show that carbon performance and green product innovation have a positive and significant effect on carbon emissions disclosure. Environmental costs have a negative but not significant effect on carbon emissions disclosure. Carbon performance has a negative and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Green product innovation has a negative but not significant effect on financial performance. Disclosure of carbon emissions has a positive and significant effect on financial performance. Carbon performance and green product innovation have a positive and significant effect on financial performance through carbon emission disclosure. Environmental costs have a negative but insignificant effect on financial performance through carbon emission disclosure.
Bibliometric Analysis Of Flexural Pavement Road Damage On Airport-Port Main Corridor Roads Using The Pavement Condition Index (PCI) Method Amanda, Azzhara; Rifai, Andri Irfan; Sari, Yusra Aulia; Handayani, Susanty
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 7 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i7.116

Abstract

Bibliometric analysis of the use of PCI methods on roads, main corridors, airports and ports is a network of research from around the world on related topics. The main objective of this study is to see trends that continue to develop in various points of view. By capturing various studies from 2000 to 2023 using Crossref sources, 1000 studies with related topics were produced. This research accompaniment uses the help of Publish or Perish, which is then processed in the VOSviewer application with the Research Information Systems (RIS) format. There is a reasonably broad relationship in research keywords produced with the dominance of rigid pavement keywords (299 studies), pavement condition index (112 studies), road damage (79 studies), rehabilitation (63 studies), and other keywords with different number variations. The results of the conclusion data regarding the development of research on pavement condition index continue to increase continuously, with the highest number in 2022 (86 studies).
The Impact of Regional Original Income, Balancing Funds, and Fiscal Stress on Capital Expenditures and Regional Government Financial Performance Primadi, Fergisa Rindang; Putra, Wirmie Eka; Gowon, Muhammad
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 6 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i6.117

Abstract

Over the last few years, the financial performance of district/city governments in Jambi province has decreased. This condition can be seen from the regional financial independence which is still very low. Therefore, this research aims to analyze more deeply the influence of local revenue, balancing funds, and fiscal stress on regional government financial performance, both direct and indirect influences through capital expenditure. This research is quantitative descriptive. The research was conducted in all districts/cities in Jambi province and used secondary data. Data was obtained through the BPK-RI Jambi Province Representative page in the form of audited regional government financial reports with an observation period from 2017-2022. The data analysis method uses the path analysis method. The study's findings demonstrate that original revenue that is largely generated locally and balancing funds have a major and favorable impact on capital spending. Capital spending is not significantly impacted by fiscal stress. The financial performance of local governments is not significantly impacted by local revenue or fiscal strain. The financial performance of local governments is significantly and negatively impacted by partly balancing funds. The financial performance of local governments is positively and significantly impacted by capital expenditures. Additionally, it was shown that capital spending might moderate the impact of balancing budgets on the financial performance of local governments. But, capital spending does not mitigate the impact of local revenue and fiscal strain on the financial performance of local governments. This research has implications for formulating policies to increase local original income, determining the allocation of capital expenditure and improving the financial performance of regional governments in districts/cities in Jambi province.

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