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Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
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 88 Documents
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Return on assets and debt-to-equity ratio on dividend yield using Earning Per Share as a Moderating Variable at PT. Indofood Sukses Makmur Tbk Rahmah, Umi; Riassy Christa, Usup; Nugroho, Sanjayanto
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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 | DOI: 10.52300/jemba.v5i2.20212

Abstract

The purpose of this study was to determine the effect of Return On Assets (ROA), and Debt to Equity Ratio (DER) on Dividend Yield, with Earning Per Share (EPS) as a moderating variable. This study uses secondary data, namely in the form of financial statement data of PT. Indofood Sukses Makmur Tbk. The technique used is linear regression analysis and moderation regression analysis by utilizing the SPSS 26 program. The results showed that Return On Assets (ROA) has a positive but insignificant effect, Debt to Equity Ratio (DER) has a positive and significant effect, Earning Per Share (EPS) has an effect but is not significant on the relationship between Return On Assets (ROA) and Dividend Yield, and Earning Per Share does not affect the relationship between Debt to Equity Ratio (DER) and Dividend Yield. So to increase Dividend Yield, the company can increase the Debt to Equity Ratio (DER)
Growth Ratio and Efficiency Ratio for Village Revenue and Expenditure Budget in Nagaleah Village Government, Pematang Karau District, East Barito Regency Syifa, Muhammad Ikhwanul Asy; Meitiana; Mahrita, Ani
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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 | DOI: 10.52300/jemba.v5i2.20216

Abstract

This study analyzes the effect of the growth ratio and efficiency ratio on the 2022-2024 APBDes period using quantitative methods with SPSS-based statistical analysis. The results showed that the average growth ratio only reached 6.58%, far below the optimal limit of 40%, while the efficiency ratio reached 113.44%, indicating inefficient financial management. Statistical testing revealed that the growth ratio did not have a significant effect on the APBDes, while the efficiency ratio had a significant effect on the APBDes and both simultaneously had a significant effect on the APBDes. This finding suggests that other factors may play a greater role in determining the effectiveness of village financial management. Therefore, a more comprehensive managerial strategy and a more in-depth policy evaluation are needed to improve the efficiency and sustainability of village finances.
A Study of LQ 45 Index Companies Listed on The Indonesia Stock Exchange from 2019-2023 Examines The Impact of Environmental Accounting Disclosure and Performance on Company Value Indika Rahmatul Saniah; Tatik Zulaika; Rini Oktavia
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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 | DOI: 10.52300/jemba.v5i2.21017

Abstract

The purpose of this study is to examine how environmental accounting disclosure and environmental performance affect the business value of the LQ-45 index listed on the IDX in 2019-2023. The methodology of this research is quantitative. The companies that are part of LQ-45 for the period 2019-2023 make up the research population. Purposive sampling was used to select samples, resulting in 14 observational samples. The IBM SPSS statistical 25 program is used to process the data. Multiple linear regression analysis is used as a data analysis method. With a significance value of 0.001 (<0.05), the research findings show that environmental accounting disclosure has a positive effect on company value. With a significance score of 0.009 (<0.05), environmental performance has a positive effect on the company's value
Potential of Shariah Economy in Promoting Sustainable Economic Development in Indonesia Haninah, Asytiya; Choiri, Miftakhul
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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 | DOI: 10.52300/jemba.v5i2.21168

Abstract

Sharia economy is increasingly gaining attention as an alternative to a just and sustainable economic system. In the context of economic development, the sharia approach is not only oriented towards growth, but also pays attention to aspects of distribution, ethics, and social welfare. This article discusses the potential of sharia economy in driving sustainable economic development in Indonesia by highlighting the role of sharia financial institutions, zakat instruments, waqf, and microfinance. The methods used are literature studies and qualitative descriptive analysis. The results of the study indicate that sharia economy has an effective mechanism in reducing poverty, empowering communities, and creating an inclusive economic system. However, to maximize its contribution, strengthening regulations, increasing public literacy, and collaboration between the government, private sector, and religious institutions are needed
Education, Economic Growth, and Population on Bandung and Surabaya Unemployment Wulandari, Tiara Putri; Yuliani, Zahra
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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 | DOI: 10.52300/jemba.v5i2.21218

Abstract

This research aims to analyze the influence of education level, economic growth, and population on the unemployment rate in Bandung and Surabaya during the period 2015-2024. Utilizing a quantitative approach with panel data, this research employs the Random Effects Model, selected based on the results of the Chow test, Hausman test, and Lagrange Multiplier test. The findings indicate that the three independent variables collectively have a significant effect on the unemployment rate. However, when analyzed partially, none of the variables show a statistically significant individual effect on unemployment. This insignificance suggests that unemployment issues are not solely determined by education, economic growth, or population size, but are also influenced by other factors such as the mismatch between skills and labor market needs, the quality of education, and the regional economic structure that has yet to become fully inclusive. Therefore, the results of this study highlight the need for a more integrated and locally responsive employment development strategy. This research contributes to policymakers by providing insights for designing concrete and sustainable measures to reduce unemployment
How International Trade, Investment, and Exports Affect GDP Growth Sutikno, Suci Kartika Sari
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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 | DOI: 10.52300/jemba.v5i2.21234

Abstract

This study aims to empirically examine the impact of exports, imports, and foreign direct investment (FDI) on economic growth in five ASEAN countries Indonesia, Malaysia, Brunei Darussalam, the Philippines, and Timor-Leste over the period 2014–2023. The research employs secondary panel data sourced from the World Bank and applies panel data regression analysis. Model selection is conducted using the Chow test, Hausman test, and Lagrange Multiplier test, which collectively indicate that the Common Effect Model (CEM) is the most appropriate specification. The empirical results reveal that exports, imports, and FDI do not have a statistically significant effect on economic growth, either individually or simultaneously. Exports exhibit a negative but insignificant relationship with economic growth, suggesting structural weaknesses in export composition. Imports show a positive yet insignificant effect, indicating that imported goods may not sufficiently enhance domestic productive capacity. Meanwhile, FDI demonstrates a very weak and statistically insignificant contribution, implying limited spillover effects on host economies during the study period. The coefficient of determination (R²) of 3.59% indicates that only a small proportion of economic growth variation is explained by the three variables, highlighting the dominant role of other structural and institutional factors. These findings suggest that economic growth in ASEAN countries is influenced more strongly by variables beyond trade flows and foreign investment, such as human capital development, institutional quality, technological innovation, and domestic investment. Therefore, policy strategies should move beyond trade and investment expansion alone and focus on strengthening structural foundations to achieve sustainable economic growth.
Examining the Factors Influencing Poverty Rates in Central Java Province Dist. and City from 2018 to 2023 Izzah Mariatul Maslakhah; Annisa Nur Rahmawati Utomo; Kartika Supriyaningsih; Yustirania Septiani; Maulia Siti Mukharohmah
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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 | DOI: 10.52300/jemba.v5i2.21716

Abstract

Poverty is a complex structural problem and is still a major challenge in regional development, especially in Central Java Province which has a high poverty rate nationally. This study aims to analyze the effect of education, unemployment, labor force participation rate (TPAK), and gender inequality on the poverty rate in 35 districts/cities in Central Java Province during the period 2018- 2023. The method used is a descriptive quantitative approach with panel data and Fixed Effect Model (FEM) estimation using Eviews 12 software. The results show that the open unemployment rate variable has a positive and significant effect on poverty. In contrast, the variables of average years of schooling, TPAK, and gender development index show an insignificant effect, although the direction of the relationship is consistent with the theory of development economics. Simultaneously, the four independent variables have a significant effect on poverty with an adjusted R-squared value of 99.46%. This finding confirms the importance of inclusive labor policies and cross-sectoral synergies in sustainable poverty alleviation efforts
Educational Attainment and Sales Performance in the Insurance Industry: Evidence from AJB Bumiputera 1912 in Palangka Raya Harjoni, Harjoni
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): 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 | DOI: 10.52300/jemba.v5i2.24343

Abstract

Employee quality remains a critical issue in the life insurance industry, particularly in relation to sales performance and customer acquisition. Educational attainment is often assumed to enhance communication skills, analytical ability, and professional behavior, which are essential for insurance sales agents who interact directly with potential customers. This study examines the effect of educational level on sales performance, measured by customer acquisition and income generation, among sales agents at AJB Bumiputera 1912 in Palangka Raya, Indonesia. A quantitative comparative approach was employed using primary data obtained from company records and field observations. The population consisted of insurance sales agents with senior high school and undergraduate educational backgrounds. A census method was applied to undergraduate agents, while a random sampling technique was used for senior high school agents to ensure equal sample sizes. Data analysis was conducted using non-parametric difference tests to compare average customer acquisition and income between the two educational groups. The results indicate statistically significant differences in both customer acquisition and income levels. Sales agents holding undergraduate degrees demonstrate higher average customer acquisition and greater monthly income compared to those with senior high school education. These findings suggest that higher educational attainment contributes to improved sales effectiveness in the insurance sector through enhanced communication competence, problem-solving ability, and customer engagement. The study provides practical implications for human resource management policies in insurance companies, particularly in recruitment, selection, and incentive system design. Emphasis on educational qualifications may support sustainable sales performance and organizational competitiveness in the long term.

Page 9 of 9 | Total Record : 88

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