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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 76 Documents

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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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.511 KB)

DETERMINAN KEPATUHAN WAJIB PAJAK: KONDISI KEUANGAN SEBAGAI PEMODERASI: (Studi Empiris Wajib Pajak Badan yang terdaftar di KPP Pratama Jakarta Kebayoran Baru Dua) Suwanti; Eva Herianti; Sulhendri
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

The tax ratio from 2014 to 2020 did not show any significant development. The Covid-19 pandemic that is currently happening has caused the 2020 tax ratio to decrease to 9.73. The tax ratio can be increased by increasing tax compliance. This study aims to measure "Determinants of Tax Compliance with Financial Conditions as Moderators". The variables in this study are Tax Knowledge, Tax Sanctions, Tax Audit and Trust with Financial Conditions as Moderation Variables. The type of research used is quantitative research with a survey research form. This study uses primary data through a questionnaire, with corporate taxpayer respondents who are registered at KPP Pratama Jakarta Kebayoran Baru Dua. The sample used in this study were 169 respondents. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the SmartPls 3.0 software. This study shows that knowledge of taxation and tax sanction has a positive and insignificant effect on tax compliance, while tax audit and taxpayer trust have a positive and significant effect on tax compliance. Financial conditions are not able to moderate the influence of tax knowledge, tax sanction, tax audit and trust on tax compliance

Pengaruh Partisipasi Anggaran, Literasi Keuangan Dan Pemberdayaan Masyarakat Terhadap Kualitas Anggaran Pendapatan Dan Belanja Desa Meylan Priska; Usup Riassy Christa; Fitria Husnatarina; Danes Jaya Negara; Roby Sambung; Achmad Syamsudin
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Research in the field of management by strengthening financial literacy to strengthen the quality system of village income and expenditure budgets. Building a village with budget participation and community empowerment in the Gunung Mas district village apparatus in Palangka Raya Province. The research was conducted in seven sub-districts in Gunung Mas district, with 77 respondents being village officials. This type of quantitative research with the SPSS application shows that budget participation on the quality of APBdes is significant at 73%, then the results of financial literacy research are significant at 74%. The next result of community empowerment on the quality of APBdes is 59%. The implication of the results states that they can be used as a reference in improving the quality of APBdes and for further research to develop results with financial applications in village financial reports

PENGARUH KEJELASAN ANGGARAN, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENGAWASAN FUNGSIONAL TERHADAP AKUNTABILITAS KINERJA PEMERINTAH (Studi Kasus Pada SKPD di Kabupaten Barito Utara) Steffani Imelda Lailarawati Lahur; Lamria Simamora; Muhammad Ichsan Diarsyad
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This study aims to analyze the effect of budget clarity, application of government accounting standards, and functional oversight of government performance accountability in North Barito Regency. The method used in this study is a statistical analysis method whose calculations are carried out using SPSS. This research was conducted on SKPD in North Barito Regency, totaling 84 respondents. The statistical tests used were descriptive statistical analysis, Multiple Linear Regression Analysis, simultaneous test (statistical F test), partial test (statistical t test), and determination test (R2). The results of this study based on a partial test (statistical t test) showed that budget clarity and functional supervision had a significant effect on government performance accountability, while the application of government accounting standards had no significant effect on government performance accountability. Based on the simultaneous test shows that the variables of Budgetary Clarity, SAP Implementation and Functional supervision together have a significant effect on the accountability of government performance at SKPD in North Barito Regency.

ANALISIS KEPUASAN KERJA KARYAWAN PADA PT ADITYA AGROINDO GROUP (KUALA HULU CENTRAL) KABUPATEN KETAPANG Steven Steven; Angelina Fitria Rina Sari
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Basically every company must attach importance to employee job satisfaction, this is done to achieve a target and the results desired by the company. The purpose of this study was to determine employee job satisfaction. The population in this study were employees of PT. Aditya Agroindo Group, totaling 96 people. While the sample method used in this study is saturated sampling or census. Saturated sampling or census is a sampling technique when all members of the population are sampled. Another term for saturated sampling is census. The result of this research is the level of job satisfaction of employees at PT. Aditya Agroindo Group Kualan Hulu Tengah is included in the satisfied category, this can be seen from the achievement of scores obtained from questionnaires distributed to employees

ANALISIS MINAT PEMBELIAN DITINJAU DARI VARIASI MENU, PELAYANAN, SERTA KETEPATAN HARGA DI KANTIN TELENG TIMUR Yonathan Sulistyo Tonung Bela
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This research aims to find out the influence of menu variations, service, and price accuracy on consumer purchasing interests (Study in East Teleng Cafeteria) located in the east teleng street boarding environment No:20X kaliuntu village. This type of research is quantitative research. In this study, researchers used the population as a sample considering the small number in the ability of researchers and the sample taken was 30 people consisting of 15 students and 15 workers based in East Teleng Kost No:20 X Kaliuntu. The data analysis used in this study is Data Validity Test, Data Reliability Test, Multiple Linear Regression Test, Data Normality Test, Data Multicholinearity Test, Data Heteroskedastity Test, Data Autocorring Test, Multiple Correlation Analysis, Data Determination Test, F-Test, T-Test using SPSS (Statistical Product and Service) program version 18.0 for Windows. So thus to maintain the customer's buying interest needs to be done various things, considering the customer is the most important thing for the viability of the business in the future in order to make a profit for the company. And the results of the study can be concluded Product variation, service quality, and price accuracy have a positive effect on buying interest and it is known that the value of t-count > t-table (1,702>1,697) with probability value (( ( = 5%) it means that the hypothesis that states The more variety of products then the increased interest in buying in the canteen teleng timur positive and significant (accepted). Next t-count value> t-table (1,732>1,697) with probability value (( ( = 5%) it means that the hypothesis that states the better the quality of service then the increased interest in buying in the east teleng canteen is positive and significant (accepted). And the last t-count > t-table (3,372>1,697) with probability value (( = 5%) it means that the hypothesis that states The more appropriate the price then the increased interest in buying in the canteen teleng timur positiveand significant (accepted)

PENGARUH QUALITY WORK OF LIFE DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA RSUD KABUPATEN BULELENG Putu Novia Wijayanti; Ni Luh Eka Ayu Permoni
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (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 work quality of life and work motivation on employee job satisfaction at Buleleng District Hospital. This study uses a quantitative approach with questionnaire data collection techniques. The number of samples in this study were 56 respondents. The analytical technique used in this study uses multiple linear regression analysis with the help of the SPSS program. The results showed that the quality of work of life and work motivation had an effect on job satisfaction in Buleleng District Hospital which was supported by the results of hypothesis testing with the T-Test test, it was found that t-count > t-table so that the hypothesis was accepted

PENGARUH DANA DESA DAN ALOKASI DANA DESA TERHADAP KEMISKINAN DI KABUPATEN PELALAWAN Novrianti Novrianti; Dahlan Tampubolon; Mardiana Mardiana
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This study aims to analyze how much influence the Village Fund and Village Fund Allocation (ADD) have on the number of poor people in Pelalawan Regency. The analytical tool used is multiple regression with panel data which is then tested for hypotheses with the F test, t test, and Coefficient of Determination (Adjusted R2) at an error rate of = 5%. The results of panel data regression analysis with the selected model is the Fixed Effect Model showing that there is an influence of the Village Fund and Village Fund Allocation (ADD) on the number of poor people in Pelalawan Regency from 2016-2020 with a value of 0.0000005 each for the Village Fund and -0.000000611 for ADD. While the value of Coefficient of Determination (Adjusted R2) is 0.8378 or 83.78%, this shows that the ability of the Village Fund and ADD variables in explaining rural poverty is 83.78%.

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Vivy Kristinae

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Home Page

OAI Link

Editorial Team

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Google Scholar

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