Journal of Economics, Entrepreneurship, Management Business and Accounting
Journal of Economics, Entreprenurship, Management Business and Accounting (JEEMBA) mencakup bidang ekonomi dan keuangan, manajemen bisnis dan akuntansi khususnya bidang akuntansi, manajemen, pasar modal, hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. JEEMBA adalah sebuah jurnal nasional elektronik yang menyediakan forum untuk menerbitkan artikel penelitian asli, artikel review dari kontributor, dan berita teknologi terbaru terkait manajemen, akuntansi dan ekonomi. Jurnal ini mencakup artikel penelitian asli, artikel ulasan, dan komunikasi singkat, termasuk: Akuntansi keuangan Akuntansi sektor publik Auditing Perpajakan Sistem informasi akuntansi Manajemen keuangan, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Perilaku Organisasi, Tata kelola perusahaan, Manajemen Strategis, Manajemen operasi, Kebijakan publik, Manajemen akunting, Pendidikan Manajemen, Manajemen Syariah, Manajemen Pariwisata, Manajemen Hijau, Kewiraswastaan
Articles
48 Documents
<![CDATA[Upaya Membangkitkan Ekonomi Masyarakat Melalui Zakat Dalam Pajak Penghasilan ]]>
<![CDATA[Fadhilatunisa, Della]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 1 (2023): Volume 1, Issue 1, January 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i1.14
<![CDATA[Poverty is still an unresolved problem in Indonesia. The unequal distribution of wealth is the cause of the rise and fall of the poverty level. On the other hand, the problem facing Indonesia is the infrastructure sector. The low quality of infrastructure hampers the pace of the country's economy. These two problems make it difficult for the Indonesian economy to develop. So, the formulation of the problem raised in this study is how is the relationship between zakat and income tax and its relationship with efforts to generate the community's economy. The purpose of this research is to find out the solution to the existing problems through zakat and taxes. In Islam, zakat is used as a distribution of wealth from the giver (muzakki) to the recipient (mustahik). Meanwhile, in state regulations, one of the funds obtained from taxes is allocated to infrastructure development. Zakat and taxes play an important role in the country's economy, zakat solves problems on a micro level while taxes solve problems on a macro level.]]>
<![CDATA[Pengaruh Sikap dan Pengetahuan Kewirausahaan Terhadap Kesiapan Berwirausaha Dengan Self-Efficacy Sebagai Variabel Intervening ]]>
<![CDATA[Isma, Andika]]>;
<![CDATA[Rakib, Muhammad]]>;
<![CDATA[Mufida, Nurul]]>;
<![CDATA[Sholihah, Mahmudatus]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 1 (2023): Volume 1, Issue 1, January 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i1.15
<![CDATA[This study aims to test the entrepreneurial readiness model by presenting self-efficacy as an intervening variable that mediates the relationship between entrepreneurial attitudes and entrepreneurial knowledge. The population in this study was all students of the Entrepreneurship Study Program of Makassar State University which amounted to 300 students with a sample of 43 students. The research method used is the Quantitative method. The propotional random sampling technique was used to select a sample of 43 respondents from the Entrepreneurship Students of Makassar State University. Data collection with questionnaires, data analysis through Path Analysis. Based on the results of research that has been carried out, this can be a source of information or reference for teaching staff or lecturers in order to direct and guide students regarding the development of Entrepreneurship readiness, students are expected to further deepen attitudes and knowledge related to business management. but also able to do business ventures and develop them.]]>
<![CDATA[E-commerce dan Startup: Wujud Inovasi Keberlanjutan Bisnis Di Era Industri 4.0 ]]>
<![CDATA[Marhawati, Marhawati]]>;
<![CDATA[Azizah, A]]>;
<![CDATA[Erwina, Erwina]]>;
<![CDATA[Raflianto, Raflianto]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 1 (2023): Volume 1, Issue 1, January 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i1.16
<![CDATA[The importance of innovating and creating in the era of the industrial revolution 4.0 we are required to be smarter in innovation in order to get the highest benefits from new emerging technologies. For this reason, this study will present a literature review of the role of e-commerce and startups as a form of business sustainability innovation in the industrial era 4.0. The method used in this research is through conceptual and theoretical deepening as well as the collection of information and data related to e-commerce starup and innovation as well as supporting data from various sources. The results of the study stated that it is appropriate for us to move from traditional business to digital-based business by keeping up with the times, one of which is by utilizing e-commerce and startups as business innovations that are able to compete in globalization. The current solution is the availability of counseling and training by institutions or institutions regarding digital business for people who do not understand information technology. One thing in Indonesia that makes optimism is the number of strong entrepreneurial spirits, so that Indonesian e-commerce will only get stronger in the future, one example is Tokopedia.]]>
<![CDATA[Pengaruh Kreativitas dan Pendidikan Kewirausahaan Terhadap Minat Berwirausaha Melalui Motivasi Berwirausaha Pada Santri dan Santriwati Pondok Pesantren Ad-Daraaen Makassar ]]>
<![CDATA[Isma, Andika]]>;
<![CDATA[Rakib, Muhammad]]>;
<![CDATA[Andriani, Rusni]]>;
<![CDATA[Septiani, Ina]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 1 (2023): Volume 1, Issue 1, January 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i1.17
<![CDATA[Entrepreneurship is a creative ability, interest, and motivation. keen to see opportunities and always open to any input and positive changes that can keep the business growing. Business should have value and be useful. The purpose of this research is to explore creativity, interest, and motivation in entrepreneurship in Islamic boarding schools, as well as to support Islamic spiritual education in entrepreneurship education. This research is a quantitative research using a data processing approach for Islamic boarding schools in exploring the entrepreneurial process through education at Islamic boarding schools. In this study, data collection used a questionnaire filling technique by sending it to Islamic boarding schools, observing and studying documents. The results of the study show that entrepreneurship is internalized in Islamic boarding schools through religious and entrepreneurial values based on Worship (worship to Allah SWT) and Khidmah (piety to humanity), where all business and economic activities carried out aim to worship Allah SWT. and for the benefit of society.]]>
<![CDATA[Pengaruh Pendidikan Kewirauasahaan Dan Kreativitas Terhadap Minat Berwirausaha Dengan Efikasi Diri Sebagai Variabel Intervering Pada Studi Mahasiswa Kewirausahaan Universitas Negeri Makassar ]]>
<![CDATA[Abu, Ilham]]>;
<![CDATA[Marhawati, Marhawati]]>;
<![CDATA[Alfira, Alfira]]>;
<![CDATA[Ananda, Alda]]>;
<![CDATA[Amrullah, Andi]]>;
<![CDATA[Grison Masiku, Arjuna Agung]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 1 (2023): Volume 1, Issue 1, January 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i1.19
<![CDATA[This study aims to determine the direct and indirect influence of entrepreneurship education and creativity on entrepreneurial interests through self-efficacy in students majoring in entrepreneurship class of 2022, Makassar State University. The research method used in this research is quantitative. The population in this study is all students of the class of 2022 at Makassar State University for the 2022/2023 Academic Year which amounts to 105 students with a sample of 41 students. Based on the results of the research that has been carried out, this research can be a source of information or reference for teaching staff or lecturers to be biased in directing and guiding students related to the development of entrepreneurial interests, students are expected to deepen their interest in business management so that they are not focused on the knowledge produced, but also able to do business ventures and develop them. For further research, efforts will be made to deepen and expand this research both in terms of variables and the development of research methods.]]>
<![CDATA[Financial Performance Analysis in PT. Pegadaian (Persero) Using the Method Economic Value Added (EVA) ]]>
<![CDATA[Aslam, Annnisa Paramaswary]]>;
<![CDATA[Parawansa, Dian Anggraece Sigit]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 2 (2023): Volume 1, Issue 2, May 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i2.64
<![CDATA[This study aims to determine the financial performance of PT. Pegadaian (Persero) based on an analysis of Economic Value Added (EVA) for 2014 to 2017. The type of research used in this study is quantitative. The research population which is also a sample of research is the financial statements of the last four years (2014-2017). Data collection is done by means of documentation and interviews. Furthermore, it is analyzed using EVA analysis which consists of NOPAT analysis of Invested Capital WACC and Capital Charges. The results of this study show that the value of Economic Value Added (EVA) at PT. Pegadaian (Persero). In 2014-2017 it showed a positive value (EVA> 0) meaning that the company was able to create economic added value for the company so that the company was able to fulfill obligations and create profits for the company.]]>
<![CDATA[Du Pont System Inside Measuring the Financial Performance of Food and Beverages Companies on the Indonesian Stock Exchange ]]>
<![CDATA[Aris, Arini Lestari]]>;
<![CDATA[Aris, Valentino]]>;
<![CDATA[Nurhaliza, Siti Rahma]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 2 (2023): Volume 1, Issue 2, May 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i2.65
<![CDATA[This study aims to find out Du Pont System in measuring the financial performance of Food and Beverages. The research sample is 18 Food and Beverages listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data collection is done by searching secondary data. Research results show the average change in NPM in the Food and Beverages industry in 2019 and 2020 is 1.52% and 0.8%. The average development of Total Assets Turn Over in the Food and Beverages industry in 2019 amounted to -0.03% and in 2020, it was 0.19%. And the company's financial performance based on the analysis of the Du Pont System method in the Food and Beverages industry in 2018-2020. Seen from the change in the average Return on Investment in 2019 of 1.59% and in 2020 by -3.91%. Rating The company's financial performance based on the analysis of the Du Pont System method in the Food and Beverages industry in 2012-2014. Judging from the value of Return on Investment PT. Multi Bintang Indonesia Tbk is ranked 1st in 2018-2019 with a Return On Investment value in 2018 of 42.39%, 2019 of 41.63%, and for 2020 rank 1 belongs to PT. Siantra Top Tbk with a Return On Investment value of 18.23%. Meanwhile PT. Sekar Bumi Tbk is ranked 18th with a Return on Investment value of 0.9% in 2018 and 0.05% in 2019. And in 2020 with a Return On Investment value of 0.31%.]]>
<![CDATA[Influence Satisfaction and Trust to Loyalty Customer in Use Product Superior Micro at PT. Bank Rakyat Indonesia Tbk (Persero) ]]>
<![CDATA[Aswar, Nurul Fadilah]]>;
<![CDATA[Alam, Andi Rifqah Purnama]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 2 (2023): Volume 1, Issue 2, May 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i2.66
<![CDATA[This study aims for know influence satisfaction and trust to loyalty customers in use product superior micro (Kupedes) at PT. Bank Rakyat Indonesia Tbk (Persero) A. P. Pettarani Unit Office. As for the population study is PT Bank Rakyat Indonesia Tbk (Persero) customers A. P. Pettarani Unit Office which uses product superior micro (Kupedes). Sample finally obtained is 100 respondents. Data analysis used analysis track (Path Analysis) using Statistical Product Standard Solution (SPSS 25). The results of data analysis show that variable satisfaction influential significant to trust with mark X1 significanct of 0.0001 <0.05. However, variables satisfaction no there is influence significant to loyalty with mark X1 significance of 0.232>0.05. Variable trust there is influence significant to loyalty with mark X2 significance of 0.0001 <0.05. Then analysis satisfaction through trust to loyalty is known influence given directly of 0.126, meanwhile influence no direct X1 through X2 to Y of 0.581, which means that mark influence no direct more big compared to with mark influence direct. So that can concluded that in a manner no direct satisfaction through trust have influence significant to loyalty.]]>
<![CDATA[The Effect of Integrated Marketing Communication on the Level of Tourist Visits in Bosowa Indah Beach Tourism ]]>
<![CDATA[Hasdiansa, Ilma Wulansari]]>;
<![CDATA[Hasbiah, Sitti]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 2 (2023): Volume 1, Issue 2, May 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i2.67
<![CDATA[This study aims to determine whether the dimensions of integrated marketing communications, namely Advertising, Direct Marketing, Sales Promotion, Personal Selling and Public Relations have an influence on the level of tourist visits to Bosowa Indah Beach Tourism. The population in this study were visitors to Bosowa Indah Beach Tourism. Samples were taken as many as 100 respondents using the Non-Probability Sampling technique with a Purposive Sampling approach. Based on the research results, the indicators in this study are valid and the variables are reliable. In testing the classical assumptions, the multicollinearity-free regression model, heteroscedasticity does not occur, and is normally distributed. The individual order of each variable that has the most influence is Sales Promotion variable with a regression coefficient of 0.281, then Direct Marketing with a regression coefficient of 0.131, then followed by Personal Selling with a regression coefficient of 0.016, and Advertising with a regression coefficient of -0.035 while the variable that has a negative effect is Public Relations with a regression coefficient of -0.064.]]>
<![CDATA[Marketing Strategy at Middle Star Hotels in Makassar City ]]>
<![CDATA[Hamka, Rezky Amalia]]>;
<![CDATA[Sutrisno, Sutrisno]]>;
<![CDATA[Arwin, Arwin]]>
<![CDATA[ Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 1 No 2 (2023): Volume 1, Issue 2, May 2023 ]]>
Publisher : <![CDATA[CV. Sakura Digital Nusantara ]]>
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DOI: 10.61255/jeemba.v1i2.68
<![CDATA[This study aim For analyze the marketing strategy implemented by the Middle Star Hotels in face competition. This study is study qualitative in nature descriptive. Population in this study is internal and external parties external from Middle Star Hotels, meanwhile informant study this is Sales Executive, Senior Human Resource Office, and two Customers. Data collection techniques are carried out with technique observation and interview. Data analysis technique used is SWOT analysis, that is something tool analysis used for formulate a strategy or identification various factor strategic based on internal factors as well external. This study results show that position on the Cartecius Diagram appear that Middle Star Hotels located in cell I with use an aggressive strategy, with a winning strategy cost, with give cheap price, so increase power buy consumer, this show that Middle Star Hotels face a number of opportunity and have various propelling force for get opportunities. Meanwhile, the position of Middle Star Hotels on the internal external matrix is also in cell I, namely position grow and develop or is in integration vertical which is position very competitive market in business powerful hospitality competitive tall between star hotels three other.]]>
