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Aslan
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INDONESIA
Jurnal Ekonomi dan Bisnis
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30218365     DOI : -
Core Subject : Economy,
Jurnal Ekonomi dan Bisnis adalah jurnal yang menerbitkan hasil penelitian, baik kajian teori maupun lapangan, baik secara umum maupun secara khusus yang berkaitan dengan bidang ekonomi dan bisnis.
Articles 13 Documents
Search results for , issue "Vol. 3 No. 2 (2025): Februari" : 13 Documents clear
PENGARUH FINANCIAL LEVERAGE, PROFITABILITY DAN EARNING PER SHARE TERHADAP INCOME SMOOTHING DENGAN CORPORATE GOVERNANCE SEBAGAI MODERASI PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2020-2022 Darno, Darno; Longginus Gelatan
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to determine the effect of financial leverage, profitability and earning per share on income smoothing with corporate governance as moderation in banking companies in the bei period 2020-2022. This study uses an associative method that aims to determine the effect or relationship between variables and uses documentation techniques in data collection. The analytical tool used to test the hypothesis is panel data regression analysis using Moderated Regression Analysis (MRA) with the results of the Common Effect Model (CEM) estimation with the help of the Evews 10 application. Partial analysis results show that financial leverage has no significant effect on income smoothing and profitability has a positive and significant effect on income sm oothing while earning per share has a negative and significant effect on income smoothing, corporate governance with audit committee proxy cannot moderate the relationship between financial leverage and earning per share on income sm oothing while corporate governance with audit committee proxy can moderate and strengthen the relationship between profitability and income smoothing.
PENGARUH AUDIT FEE, REPUTASI AUDITOR, ROTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Wahyu Setiawan; Masrullah; Sahrullah
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
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This research aims to determine the influence of Audit Fees, Auditor Reputation, Auditor Rotation on Audit Quality in Banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The data in this research was obtained from company financial reports which were accessed via the website www.idx.co.id. The data analysis technique used is quantitative descriptive analysis with Logistic Regression analysis. This research is a type of quantitative research using the Purposive Sampling method. The sample in this study consisted of 32 banking companies, data processing used SPSS 29 software. The results of this study showed that Audit Fees had a significant positive effect on Audit Quality, Auditor Reputation had a significant negative effect on Audit Quality, Auditor Rotation had no effect on Audit Quality.
PESONA WISATA ALAM DAN WISATA BUATAN DI KECAMATAN BALIGE KABUPATEN TOBA Sarah Betty Tiomsi Simamora
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
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The development of tourist attractions within a region requires careful consideration of several key factors to ensure the preservation of its unique characteristics. This developmental process, aimed at enhancing community well-being, should also prioritize the conservation of both natural and human resources within the area. The allure of natural and artificial tourist attractions presents a viable option for visitors seeking cost-effective experiences. The synergy between natural and artificial elements creates a distinctive appeal. The availability of resources is a critical determinant of the successful revitalization of existing attractions. Human resources possessing a strong commitment to environmental protection and conservation are essential in providing solutions to fundamental challenges in a tourist destination. Concerted efforts to maintain and restore these attractions are deemed beneficial in augmenting the appeal of both natural and artificial tourist destinations.
ANALISIS PENDAYAGUNAAN DANA ZAKAT, INFAQ DAN SHADAQAH DI LEMBAGA AMIL ZAKAT (LAZ) LIDZIKRI KOTA BANDUNG Erna Nurhasanah
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
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This research aims to analyze the utilization of zakat, infaq, and sadaqah in LAZ Lidzikri Bandung City. The main objective of this research is to understand: how to empower poor communities through the use of zakat funds from LAZ Lidzikri, Bandung City. What are the inhibiting factors in this empowerment, and how are Pakistan's efforts to empower the poor through the use of zakat funds? This research is a qualitative descriptive research with inductive research. Data collection techniques used in this research are observation, interviews, and documentation. Data analysis is done by presenting data, reducing data, and drawing conclusions. The research results show that: LAZ Lidzikri in Bandung City managed to manage zakat, infaq and sadaqah funds effectively for community improvement. The following agenda can be done on economy, perfection, health, LAZ lidzikri has directly supported poor communities by increasing capital uses, including education, and health. Inhibiting factors in the utilization of zakat, infaq and sadaqah funds are that existing programs still have a rigid implementation and lack of innovation.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PELANGGAN DALAM MEMILIH JASA SERVICE KOMPUTER ITSHAN INFOTIKA DI KOTA TIMIKA Faris Rodolfo Nes; Qur Annisa Nurul Pratiwi; Ahmad Tomu
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
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This study aims to determine the factors that influence customer decisions in choosing computer services from Itshan Infotika in Timika. The data collected in this study is qualitative data in the form of statements from customer decisions in the form of questionnaires. The data analysis in this study used multiple linear regression. From the results of the analysis that has been carried out, it was found that service quality, reputation and security are factors that influence customer decisions in choosing Itshan Infotika computer services in Timika city. Thus, the most influential and significant factors are reputation and security.
PERAN KESEKRETARIATAN DALAM MENINGKATKAN EFISIENSI OPERASIONAL DI PERUSAHAAN YANG BERGERAK DI BIDANG TRANSPORTASI KELAUTAN (STUDI KASUS : PERUSAHAAN PT PELNI (PERSERO) CABANG SURABAYA) Nafalia Dini Faradilla; Yuniningsih, Yuniningsih
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
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This study aims to analyze the contribution of the secretarial department in increasing operational effectiveness in companies engaged in sea transportation, focusing on a case study of PT PELNI (Persero) Surabaya Branch. The issue discussed is how the secretarial role can overcome the problem of competition with other types of transportation and to improve company performance. The method applied in this study is qualitative with a library research approach, which serves to collect and analyze information from various sources, including books, scientific journals, articles, and research reports that are in line. The findings of this study confirm that secretarial functions as a key element in time management, information flow, communication, and coordination arrangements. The implementation of Standard Operating Procedures (SOPs), training in technology, as well as the System of Office Automation (SOK) by the secretarial office has a major impact on the company's operational efficiency. In addition, secretarial plays an important role in conveying critical information to management to assist in strategic decision-making and improving service quality.
THE INFLUENCE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR AND JOB SATISFACTION ON THE PERFORMANCE OF EMPLOYEES OF BIRO HUKUM SEKRETARIAT DAERAH PROVINSI SULAWESI SELATAN Windi Dwi Astuti; Burhanuddin, Burhanuddin; Chalid Imran Musa; M. Ikhwan Maulana Haeruddin; Nurul Fadilah Aswar
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
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This study aims to analyze the effect of organizational citizenship behavior and job satisfaction on the performance of employees of the Legal Bureau of the Regional Secretariat of South Sulawesi Province. This research uses quantitative methods with descriptive approaches and multiple linear regression analysis. The sampling technique used saturated samples with 66 employees as respondents. The data obtained were analyzed using the t test, f test and determination coefficient test to test the effect of organizational citizenship behavior variables and job satisfaction on employee performance. The results showed that organizational citizenship behavior and job satisfaction had a positive and significant effect on employee performance both partially and simultaneously. The significance value for organizational citizenship behavior is 0.019 and the t-count value is 2.403 greater than the t-table and the significance value of job satisfaction is 0.017 and the t-count value is 2.454 greater than the t-table, which shows a positive and significant effect. Simultaneously, organizational citizenship behavior and job satisfaction contribute greatly to employee performance. This research suggests that organizations should be more proactive in encouraging organizational citizenship behavior or employee voluntary behavior and increasing employee job satisfaction through managing a conducive work environment, appreciation and improving work facilities so as to create optimal and sustainable employee performance.
THE INFLUENCE OF COMPENSATION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT TVRI SOUTH SULAWESI STATION Friska , Friska; Hety Budiyanti; Agung Widhi Kurniawan; Muhammad Ichwan Musa; Rezky Amalia Hamka
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
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This research aims to determine the influence of compensation and work motivation on employee performance at TVRI South Sulawesi Station. The variables in this research consist of independent variables, namely compensation and work motivation, and the dependent variable, namely employee performance. The population in this study were all employees of TVRI South Sulawesi Station. The sampling technique uses Purposive Sampling technique. The data collection techniques used were questionnaires, interviews, observation and documentation. The data analysis technique used is multiple linear regression analysis with SPSS version 25 software to prove the hypothesis. The results of this research indicate that partial compensation has a significant effect on employee performance at TVRI South Sulawesi Station. Also, work motivation partially has a significant effect on employee performance at TVRI South Sulawesi Station. Then, compensation and work motivation simultaneously have a significant effect on employee performance at TVRI South Sulawesi Station.
PENGARUH REVIEW BEAUTY VLOGGER DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PADA PRODUK SKINCARE SOMETHINC Shally Solihah; Ani Solihat; Yayu Sri Rahayu; Djunarto, Djunarto; Andry Trijumansyah
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
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There are many factors that influence making a purchasing decision, one of which is consumers looking for information about a product through Review beauty vlogger. In this research there are two factors, namely Review beauty vlogger and product quality. This research aims to analyze the influence of Review beauty vlogger and Product quality on Purchasing Decisions. This type of research is quantitative research using Nonprobabillity Sampling techniques. With a total of 100 respondents, these respondents were those who actively watched Youtube channels and who had purchased Somethinc Skincare product. Data were collected by distribusting questionnaires and data were processed using SPSS version 29.0. Data analysis uses multiple linear regression. The results of this research data show that: (1) Beauty Vlogger Reviews (XI) have a significant influence on Purchase Decisions (Y). (2) Product quality (X2) has a significant effect on purchasing decisions (Y). The influence of Beauty Vlogger Reviews and Product Quality on Purchasing Decisions can be seen from the results of the hypothesis test which shows that H0 is rejected and H1 is accepted so that there is a positive and significant influence.
THE INFLUENCE OF HUMAN RESOURCE TRAINING ON THE PERFORMANCE OF EMPLOYEES IN THE MAKASSAR CITY EDUCATION OFFICE Faiq Rifa Syawal; Nurman , Nurman; Rezky Amalia Hamka; Romasnyah Sahabuddin; Uhud Darmawan Natsir
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
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This research is a quantitative research that aims to determine the effect of human resource training on employee performance in the Makassar City Department of Education. The population in this study were employees working in the Makassar City Department of Education with a sample of 32 employees. The data collection technique used was a questionnaire. The analysis technique used was multiple linear regression using the Statistical Product and Service Solution (SPPS). The results of the study showed that there was a positive and significant effect of Human Resource Training on Employee Performance at the Makassar City Department of Education.

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