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Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP)
Published by Universitas Negeri Malang
ISSN : -     EISSN : 27981193     DOI : https://doi.org/10.17977/um066
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Ekonomi Bisnis dan Pendidikan (JEBP) is a scientific journal in the business, economy, and education fields. This journal focuses on theoretical and empirical studies in the field of economy, business, and education. It welcomes research in the areas of economic development, economic behavior, digital economy, economy education, economy system, finance and banking, small and medium enterprises, financial management, development of a company, finance of a company, business and economic learning, learning instruments, learning achievement, teaching and learning strategies, learning assessment, as well as learning media.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 4 (2023)" : 5 Documents clear
Penentuan harga pokok produksi unit rumah pada PT. Karya Mandiri Lautan studi pada perumahan Kebonsari Permai Sidoarjo Anggraeni, Dastin Septa; Dewi, Santi Rahma
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

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Abstract

Abstract. This study aims to determine the cost of production using the full costing method. Which calculates all components of costs, included as a whole in a production activity that has an effect on determining the selling price and profit of the company. This research was conducted at PT.Karya Mandiri Lautan. The data was obtained by means of a site survey and interviews with the developer which was supported by company data. The data analysis method used is descriptive quantitative. The results of this study indicate that the calculation method with full costing shows that: there is a higher difference of Rp. 7.489.105 for houses type 36 and lower for type 45 Rp.19.642.869 Showing higher results on company profits with full costing calculations compared to calculations used by companies with a calculation difference of Rp. 1.711.944. Abstrak : Penelitian ini bertujuan untuk menentukan harga pokok produksi dengan metode full costing. Yang menghitung semua komponen biaya, dimasukkan secara keseluruhan dalam suatu aktivitas produksi yang berpengaruh dalam penentuan harga jual dan laba perusahaan. Penelitian ini dilakukan di PT. Karya Mandiri Lautan. Data diperoleh dengan survey lokasi dan wawancara dengan pihak pengembang yang didukung dengan data perusahaan. Metodeyanalisis data yang digunakan adalah deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa : Metode perhitungan dengan full costing menujukkan terdapat selisih lebih tinggi Rp. 7.489.105 untuk rumah tipe 36 dan lebih rendah untuk tipe 45 Rp.19.642.869 Menujukkan hasil lebih tinggi terhadap laba perusahaan dengan perhitungan full costing dibandingakan dengan perhitungan yang digunakan oleh perusahaan dengan selisih perhitungan sebesar Rp. 1.711.944.
Pengaruh efektivitas good corporate governance, kinerja lingkungan, keputusan investasi, keputusan pendanaan dan kebijakan deviden terhadap nilai perusahaan pada perusahaan manufaktur sektor konsumsi yang terdaftar di BEI pada tahun 2017-2020 nuriya, Sinta; Maryanti, Eny
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

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Abstract: This study aims to determine whether the effectiveness of Good Corporate Governance, Environmental Performance, Investment Decisions, Funding Decisions and Dividend Policy on Firm Value in Manufacturing Companies Listed on the IDX in the Consumption Sector in 2017-2020. Sampling is purposive sampling. as many as 81 companies and after passing the criteria stage the remaining 40 companies were used as the population in this study. Data analysis techniques used in this study include SPSS 26. The results of this study indicate, Good Corporate Governance has no effect on firm value, environmental performance affects firm value, investment decisions affect firm value, funding decisions also affect firm value, policy Dividends have no effect on Company Value. Abstrak: Penelitian ini bertujuan untuk mengetahui apakah Efektivitas Good Corporate Governance, Kinerja Lingkungan, Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Deviden Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Konsumsi Yang Terdaftar Di BEI Pada Tahun 2017-2020. Pengambilan sampling yaitu purposive sampling. sebanyak 81 perusahaan dan setelah melewati tahapan kriteria tersisa 40 perusahaan yang dijadikan populasi dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini meliputi yaitu SPSS 26. Hasil penelitian ini menunjukan, Good Corporate Governance tidak berpengaruh terhadap Nilai Perusahaan, Kinerja Lingkungan berpengaruh terhadap Nilai Perusahaan, Keputusan Investasi berpengaruh terhadap Nilai Perusahaan, Keputusan Pendanaan juga berpengaruh terhadap Nilai Perusahaan, Kebijakan Dividen tidak berpengaruh terhadap Nilai Perusahaan.
Pengaruh kualitas produk terhadap loyalitas pelanggan fiesta frozen food di Jawa Timur Wulandari, Linda Eka; Soekmono, Rita Ambarwati
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

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Abstract: The purpose of this research is to find out the effect of product quality on customer loyalty at Fiesta Frozen Food in East Java. This research applies quantitative methods. While in the sampling process applying probability sampling technique with a simple random sampling method. By collecting as many as 100 respondents for the number of samples through the distribution of questionnaires. The data analysis applied is using SmartPLS version 3.0. This study produces conclusions that explain that product quality has a significant influence on customer loyalty at Fiesta Frozen Food in East Java. Abstrak: Tujuan terkait penelitian ini adalah untuk mengethui pengaruh citra kualitas produk terhadaap loyalitas pelnggan fiesta frozen food di jawa timur. Penelitian ini menerapkan metode kuantitatif. Sedangkan pada proses pengambilansampel menerapkan teknik probability samplling dengan sebuah metode simplle random sampling. Dengan menghimpun sebanyak 100 responden untuk jumlah sampelnya melalui pembagian kuesioner. analisis data yang diterapkan yaitu memanfaatkan SmartPLS versi 3.0. Dari penelitian ini menghasilkan kesimpulan yang menerangkan terkait kualitas produk mempunyai pengaruh secara signifikan terhdap loyalitas pelanggan Fiesta Frozen Food di Jawa Timur.
Growth opportunities, default risk, dan corporate social responbility terhadap earning response coefficient dengan good corporate governance sebagai variabel moderasi (Pada perusahaan yang terindeks di IDXBUMN20 bursa efek Indonesia tahun 2018-2020)] Diarti, Tri Wahyu; Hariyanto, Wiwit
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

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Abstract

Abstract: This study aims to examine the effect of growth opportunities, default risk, and corporate social responsibility on the earning response coefficient with good corporate governance as a moderating variable. This research method uses quantitative research methods, data collection uses documentation studies in the form of secondary data sources reports and company stock prices indexed on IDXBUMN20 BEI in 2018-2020 obtained by as many as 24 companies. The sampling method used is purposive sampling and obtained as many as 17 companies as a sample company. Data analysis method using SmartPLS. The results of the study stated that the variable of good corporate governance was not able to moderate growth opportunities and corporate social responsibility towards the earning response coefficient. However, good corporate governance can moderate the default risk on the earning response coefficient. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh growth opportunities, default risk, dan corporate social responbility terhadap earning response coefficient dengan good corporate governance sebagai variabel moderasi. Metode penelitian ini menggunakan metode penelitian kuantitatif, pengumpulan data menggukan studi dokumentasi berupa sumber data sekunder laporan serta harga saham perusahaan yang terindeks di IDXBUMN20 BEI tahun 2018-2020 diperoleh sebanyak 24 perusahaan. Metode sampling yang digunakan adalah purposive sampling dan diperoleh sebanyak 17 perusahaan sebagai sampel perusahaan. Metode analisis data menggunakan SmartPLS. Hasil penelitian menyatakan variabel good corporate governance tidak mampu memoderasi growth opportunities dan corporate social responbility terhadap earning response coefficient. Namun good corporate governan mampu memoderasi default risk terhadap earning response coefficient.
Pengaruh aliran kas operasi, tingkat hutang, ukuran perusahaan dan good corporate governance terhadap persistensi laba Chanifan, Rezia Alma Eka; Ernandi, Herman
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 4 (2023)
Publisher : Universitas Negeri Malang

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Abstract

Abstract: This study aims to determine the effect and analyze operatinglactivity cashlflows, debt levels, firm size and corporate governance on earnings persistence. The mechanism of good corporate governance is measured by institutonal ownership, managerial ownership, independent board of commissioners and audit committee. The sample in this study used a purposive sampling method, the data analysis method used in this study was multiple linear regresion. Multiple linear regression analysis was used to examine the effect of operating cash flow, level of debt, firm size and good corporate governance on profits. This study uses a population consisting of 52 manufacturing and consumer goods industrial sector companies listedlon the Indonesia Stock Exchange in the 2016-2019 period. The number of samples that met the criteria in this study were 40 observationa data. Based on the results of the analysis and hypothesis testing, it is obtained that the operating cash flow, firm size, managerial ownership, audit committe has effect on earnings persistence, while debt level, institutional ownership, proportion of independent commisioner has no effect on earnings persistence. Abstrak: Penelitian ini memiliki tujuan agar mengetahui pengaruh dan menganalisis arus kas aktivitas operasi, tingkat hutang, ukuran perusahaan, dan good corporate governance terhadap persistensi laba. Mekanisme good corporate governance diukur dengan kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, dan komite audit. Sampel pada penelitian ini menggunakan metode purposive sampling. Metode analisis data yang digunakan pada penelitian ini adalah regresi linier berganda. Analisis regresi linier berganda digunakan untuk menguji pengaruh arus kas operasi, tingkat hutang, ukuran perusahaan, dan good corporate governance terhadap laba. Penelitian ini menggunakan populasi yang terdiri dari 52 perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia dalam periode tahun 2016-2019. Jumlah sampel yang memenuhi kriteria pada penelitian ini adalah 40 data amatan. Berdasarkan hasil analisis dan pengujian hipotesis, diperoleh hasil bahwa arus kas operasi, ukuran perusahaan, kepemilikan manajerial, dan komite audit berpengaruh terhadap persistensi laba, sedangkan tingkat hutang, kepemilikan institusional, dan dewan komisaris independen tidak berpengaruh terhadap persistensi laba.

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