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Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi

jemba
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Published by Universitas Palangka Raya

ISSN : - EISSN : 28097408 DOI : https://doi.org/10.52300/jemba.v1i1

Core Subject : Economy, Humanities, Science, Social,

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi. Berisi tentang hasil penelitian kajian dan aplikasi teori dalam bidang ilmu ekonomi dan bisnis oleh mahasiswa dan dosen. Minat publikasi: Manajemen SDM, Manajemen Keuangan, Manajemen Pemasaran, Kewirausahaan, Produk Lokal, Inovasi dan Strategi Bisnis.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 8 Documents

Search results for , issue "Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi" : 8 Documents clear

KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE RESPONSIBILITY PERBANKAN SYARIAH DI INDONESIA Miqdam Maufur; Abdul Basit; Akmal Ihsan; M. Zidny Nafi’ Hasbi
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Performance has an effect on CSR disclosure of Islamic Commercial Banks in Indonesia. The financial performance variable uses the profitability ratios (ROA, ROE, NIM), while the CSR measurement uses the ISR indicator. The sample in this study uses 6 Islamic Commercial Banks with a data period from 2014-2016. Data analysis in this study used multiple linear regression. The results of this study are Return on Assets (ROA) has a significant positive effect on CSR disclosure, Return on Equity (ROE) has a significant positive effect on CSR disclosure, and Net Income Margin (NIM) has an insignificant positive effect on CSR disclosure. Together, the ROA, ROE, and NIM variables have a significant effect on the disclosure of Islamic Bank CSR in Indonesia in 2014-2019.

PENGARUH KOMPETENSI, INDEPENDENSI DAN PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT DI MODERASI OLEH RELIGIUSITAS : (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah Jakarta Selatan) Putri Tianingsih; Siti Hamidah Rustiana; Haris Sarwoko
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This study aims to determine "The Effect of Auditor's Competence, Independence and Dysfunctional Behavior on Audit Quality in Moderation by Religiosity" (Empirical Study of Public Accounting Firms in South Jakarta). The type of research used is quantitative research with primary data sources. The population in this study is a public accounting firm in the South Jakarta area and the sample in this study are auditors who work at public accounting firms in the South Jakarta area. The number of samples in this study were 103 auditors. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the WarpPls 7.0 software. Based on the research results and the results of hypothesis testing, it shows that 1) competence has a positive and significant effect on audit quality, 2) independence has a positive and significant effect on audit quality, 3) dysfunctional behavior has a positive but insignificant effect on audit quality, 4) religiosity does not have a moderate effect competence on audit quality, 5) religiosity is not able to moderate the effect of independence on audit quality, 6) religiosity is not able to moderate the effect of auditor dysfunctional behavior on audit quality. Keywords: Competence, Independence, Auditor Dysfunctional Behavior, Religiosity

STRATEGI PENGEMBANGAN DESA WISATA SETULANG, KECAMATAN MALINAU SELATAN, KABUPATEN MALINAU, KALIMANTAN UTARA I Wayan Ruspendi Junaedi; Titin Veronika; Irawan Irawan; Gede Nyoman Wiratanaya
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Village tourism the one of strategy to solve the problem of poverty in the village. Constraints such as infrastructure are still lacking and information about Setulang Tourism Village is still limited yet, this research was conducted to find out the development strategies that exist at Setulang Tourism Village. There are 3 respondents of the SWOT analysis, techniques to getting data by interviewing, documenting and filling out the questionnaires. There are 4A internal variables, accessibility, the distance of location and transportation facilities, attractions, namely arts and cultural activities, the pure of forest and handicrafts, ancillary namely local organizations and government, and amenities, which are available of homestays. External variables are socio-cultural, competition, law, economy, security and threats. 9 indicators of internal variable,there are 2 weaknesses namely community handicrafts and transportation facilities. 10 indicators of external variable there are two threats, namely same of tourist attractions and the convenience of tourists to visiting. In the SWOT analysis there are IE, IFAS / EFAS, and SWOT matrix. IFAS results obtained 3.22 while the number of EFAS 2.97. Matrix of IE, Setulang Tourism Village in 2018 is high or strong. This research shows several indicators that Setulang Tourism Village needs to improve to become a tourist destination and hopefully it can be an advice for the future. Keywords : Definition of Tourism Village, Sample Determination Method, SWOT Analysis

THE PENGARUH PERSONAL SELLING AGEN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN NASABAH ASURANSI SUN LIFE FINANCIAL SINGARAJA Ni Luh Wayan Sayang Telagawathi Telagawathi; Ni Nyoman Yulianthini
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This research aims to examine the cause of (1) personal selling agent and product quality toward purchasing decision, (2) personal selling toward purchasing decision, (3) product quality toward purchasing decisions empirically. The design of this research is causal quantitative research design. One of the methods of data collection is questionnaire, which is analyzed by using multiple regression with classical assumption test. The result of the research shows that there are significant influence from (1) personal selling and product quality toward purchasing decision with contribution influence of 0,785 (2) personal selling toward purchasing decision with contribution influence of 0,445 and (3) product quality toward purchasing decision with contribution influence of 0,173 to the client of PT. Sun Life Financial

FAKTOR-FAKTOR YANG MENENTUKAN KEPUTUSAN PEMBELIAN SECARA ONLINE DI BUKALAPAK PADA MAHASISWA FAKULTAS EKONOMI UNDIKSHA Made Abi Mantara; Ni Luh Wayan Sayang Telagawathi Telagawathi; Ni Nyoman Yulianthini
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This study was aimed to examine (1) the factors that determine online purchasing decisions at Bukalapak, (2) the most dominant factor in determining online purchasing decisions at Bukalapak.The design of the study was quantitative research. The data was collected using a questionnaire followed by sampling with purposive sampling technique. The sampling technique is proportional sampling. The samples of this study are 231 respondents and tho so are analyzed by using factor analysis. The result of the study showed that (1) the factors that determine online purchasing decisions at Bukalapak is advantage factor of purchasing decision, product and marketing fix factor, social factor and culture factor, (2) the most dominant factor in determining online purchasing decisions at Bukalapak is advantage factor of buying decision which formed from factor of trust, security, comfort, convenience and risk.

FINANCIAL INCLUSION DAN STABILITAS KEUANGAN DI INDONESIA Baginda Parsaulian
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

The financial sector has an important role in the economy of a country in the current era of globalization. Financial Technology (Fintech) has changed the financial system to be easier and faster where in the transaction process no longer uses physical money (currency) and demand deposits (demand deposits) or bank accounts, but a number of funds that have been transferred and recognized as balances in the application certain and can be used to carry out financial transactions the same as using physical money (currency) but it is easier and more practical to use a cellular phone and the application. Financial inclusion implemented by the government focuses on increasing financial access for people who have not yet enjoyed the services of formal financial institutions due to barriers to accessing them. Financial inclusion in practice can have both positive and negative impacts. As a positive impact, financial inclusion besides being able to overcome income inequality also has the potential to improve financial stability, this is because the poor's access to savings from formal financial institutions can increase the capacity of households to manage financial vulnerabilities caused by the adverse effects of the crisis, diversify the funding base from institutions. that can reduce shocks during global crises, increase economic resilience by accelerating growth, facilitating diversification, and reducing poverty. The negative impact of financial inclusion is caused by a decrease in credit standards due to financial institutions trying to reach the lower class of the unbankable in the form of a decrease in loan requirements, this can increase the risk of a bank's reputation due to improving financial services facilities in several countries which lower the standard for establishing a financial institution for the region. rural areas, and can cause instability due to immature and sufficient regulation from microfinance institutions.

IMPLEMENTASI FINTECH (E-WALLET) DALAM MENGEMBANGKAN BISNIS BAGI PELAKU UMKM DI KOTA MAKASSAR Nurina Saffanah; Wanda Amir
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

The existence of a digital wallet can improve services in the financial sector, making it easier for consumers to make transactions. In addition, the use of digital wallets by SMEs actors can be a place to promote their products through attractive promo offers on a regular basis, also help SMEs players get an investment opportunity in the digital industry and can be one of the pillars of Indonesia's economic resilience in the future. This study aims to explore the extent of the application of fintech in the form of a digital wallet for SMEs actors in Makassar. The research method used is a quantitative method with a descriptive approach to explain the purpose of the research. The data used in this study is primary data. Where data is collected through the process of filling out questionnaires distributed to SMEs actors in Makassar City. The results of this study indicate that SMEs actors have a positive perception of using digital wallets as an alternative easy payment method, reducing physical contact, increasing sales, as a product promotion event, and reducing operational costs and capital costs.

Cover JEMBA Vol 2(1), Maret 2022 Admin JEMBA
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

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Home Page

OAI Link

Editorial Team

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Contact Name Vivy Kristinae

Contact Email vivykristinae84@gmail.com

Phone +6282255844441

Journal Mail Official jembaupr@feb.upr.ac.id

Editorial Address Jalan Hendrik Timang no. 17, Fakultas Ekonomi dan Bisnis - Universitas Palangka Raya (UPR)

Location Kota palangkaraya, Kalimantan tengah INDONESIA

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Contact Name
Vivy Kristinae

Contact Email
vivykristinae84@gmail.com

Phone
+6282255844441

Journal Mail Official
jembaupr@feb.upr.ac.id

Editorial Address
Jalan Hendrik Timang no. 17, Fakultas Ekonomi dan Bisnis - Universitas Palangka Raya (UPR)

Location
Kota palangkaraya,

Kalimantan tengah

INDONESIA