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INDONESIA
Jurnal Ekonomi dan Bisnis
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 30218365     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 460 Documents
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ANALISIS MEKANISME SURVIVAL MASYARAKAT PRASEJAHTERA DI KAMPUNG MAWOKAUW JAYA RULIAN TAKAYUTA; THARSISIUS PABENDON
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to determine the Survival Mechanism of the Underprivileged Community in Mawokauw Jaya Village. The research method used is a descriptive method. In this study, the data collection techniques used are observation, questionnaires, interviews and documentation. While the data analysis instrument used is source triangulation. The results of this study indicate that the Mawokauw Jaya Village community according to 100 questionnaires to the community reached 87 families in the category of Underprivileged Families, 7 in the category of prosperous families I, 1 in the category of prosperous families II, 4 in the category of prosperous families III and 1 in the category of prosperous families III Plus. Thus, the Mawokauw Jaya village community is categorized as a pre-prosperous family community that is less able to meet daily living needs.
URGENSI KODE ETIK PROFESI AKUNTAN DAN PERMASALAHAN DALAM AUDIT LAPORAN KEUANGAN Ade Vani Meilani; Aisah Ginting; Ayona Artia Sitohang; Aprillia Siahaan; Nasirwan Nasirwan
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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Accountants play a crucial role in the modern business world, where they act as providers of accurate, reliable, and relevant financial information, which is essential for various stakeholders to make informed decisions. The objective of this study is to explore the urgency of the professional accountant's code of ethics and the issues encountered in financial statement audits. The research employs a qualitative methodology with a literature review approach. The findings indicate that the code of ethics for public accountants is an essential component that ensures accountants perform their duties with high integrity and professionalism. This code serves as a moral guideline that not only establishes standards for professional conduct but also reflects the fundamental values underpinning the accounting profession. By emphasizing the importance of integrity, professionalism, and the avoidance of conflicts of interest, the code of ethics plays a role in maintaining the credibility of the accounting profession and protecting public interests. Violations of the code can damage the profession's reputation and diminish public trust in the financial statements presented. Financial statement audits face various issues that can impact the reliability and quality of audit results. Human errors, fraud, changes in the business environment, and limitations in audit evidence are some of the main challenges that need to be addressed. Additionally, inherent risks, controls, and detection require special attention to ensure that audit outcomes are dependable. Effective management of audit risks and compliance with applicable auditing standards are key factors in ensuring the quality and consistency of audits.
ANALISIS FAKTOR PENENTU KEPUTUSAN MASYARAKAT MEMBELI PAKAIAN BEKAS SECARA ONLINE DAN OFFLINE DI KOTA TIMIKA Oktariani Ambo; Antje Tuasela
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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This study aims to determine what factors determine people's decisions in buying used clothes online and offline in Timika City. This study uses a descriptive method. In this study, the data collection techniques used are interviews, observations, questionnaires, and documentation. To find out what factors determine people's decisions, the data analysis instrument used is factor analysis. The results of this study indicate that the determining factors for people's decisions to buy used clothes online in Timika City are influenced by factors of service quality, ease of transactions, satisfaction with products, and cost efficiency. Meanwhile, people's decisions to buy used clothes offline in Timika City are influenced by factors of service quality, price assessment, trust, and security.
ANALISIS KINERJA KEUANGAN PADA SMPS YPMNU BINA BAKTI WANITA TIMIKA Ilham Masis; Tuti Fitriani
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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This research aims to determine financial performance in terms of fiscal performance, non-program activity efficiency performance, and program efficiency performance. This research is descriptive research with data collection techniques using documentation and interview techniques. The data analysis instrument used is the financial ratios of non-profit organizations including fiscal performance, non-program activity efficiency performance, and program efficiency performance. The results of the analysis show that financial performance in terms of fiscal performance for total income divided by total costs can be said to be quite good with an increase of 1% from 2020 to 2021 and there is no increase in performance from 2021 to 2022 while for total income divided by total assets it can be said in the good category with an increase of 2% and 11% from year to year, the efficiency performance of non-program activities is less efficient with a decrease of 6% from 2020 to 2021 and an increase of 1% from 2021 to 2022, the efficiency performance of the program is less efficient with a decrease 6% from 2020 to 2021 and no increase in performance from 2021 to 2022.
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI NUSA TENGGARA TIMUR Wilsna Rupilu; Agusta Amanda Wulandari; Sri Endar Utami
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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Penelitian ini untuk mengetahui tentang pengaruh keperilakuan organisasi, kompetensi SDM dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan Pemerintah Daerah Provinsi Nusa Tenggara Timur. Metode penelitian yang digunakan yaitu deskiritif kuantitatif, jenis data yang digunakan dalam penelitian ini adalah data primer berupa kuisioner, jumlah sampel yang digunakan yaitu sebanyak 30 sampel dan teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel keperilakuan organisasi dan variabel pemanfataan teknologi informasi berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah, variabel kompetensi sumber daya manusia berpegaruh signifikan negatif terhadap kualitas laporan keuangan dan variabel keperilakuan organisasi, kompetensi sumber daya manusia dan pemanfaatan teknologi Informasi berpengaruh secara silmutan terhadap kualitas laporan keuangan pemerintah daerah.
PENGARUH PENYALURAN DANA KUR (KREDIT USAHA RAKYAT) TERHADAP PENDAPATAN UMKM MASYARAKAT DI JORONG SALIDO BARAT NAGARI SALIDO SAROHA KECAMATAN LEMBAH MELINTANG KABUPATEN PASAMAN BARAT Delfia Nora; Septria Susanti
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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This research aims to find out whether the distribution of People’s Business Credit Funds (KUR) has an effect on the income of community MSMEs in Jorong Salido Barat. Data collection uses primary data. The population of this research is the community of MSME owners who borrowed KUR funds in Jorong Salido Barat, totaling 34 people. The sampling technique in this research is Saturated sampling, which is a sampling technique if all members of the population are used as samples. This is often done when the population is relatively small, less than 30 people, so all members of the population are sampled, namely 34 people. Data analysis methods include Research Instrument Tests through Validity and Reliability Tests, Classical Assumption Tests through Normality Tests and Heteroscedasticity Tests, Simple Linear Regression Analysis, hypothesis testing through T Tests (Partial) and Determination Coefficient Tests (R2). The results of this research show that in the Correlation test (T test) the significant value of tcount > ttable is 10.289 > 1.693. This shows that the more People’s Business Credit (KUR) given to MSME owners can be put to good use by Micro Business actors for business capital, the more they can increase their income.
PEMANFAATAN MEDIA SOSIAL TIKTOK UNTUK PEMASARAN BISNIS DIGITAL SEBAGAI MEDIA PROMOSI Deden Sunandar; Devi Wardiyanti
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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Nowadays, people use TikTok as a creative means to convey various information. The aim of this research is to identify how @institut_banten utilizes TikTok in marketing their digital business. This research uses a qualitative observation method with a descriptive approach, as well as data collection techniques through interviews and documentation. Data analysis was carried out after data collection through interviews and then stored in depth in documentation. Observation results show that @institut_banten has used social media, especially Instagram, to promote their business, which has had an impact on increasing the number of followers and increasing awareness of their products. Apart from Instagram, TikTok accounts are also used as a promotional tool to attract customers on social media, which has the potential to increase their monthly income.
PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN PENGUNJUNG DALAM PERSPEKTIF BISNIS ISLAM PADA OBJEK WISATA PANTAI GANDORIAH KOTA PARIAMAN Mia Marsanda; Novera Martilova
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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The problem examined in this research is the influence of service quality and facilities on visitor satisfaction at the Gandoriah Beach tourist attraction. The type of data used is primary data obtained from respondents through distributing questionnaires. In taking samples using a purposive sampling method with a total of 100 respondents. The data analysis technique used is research instrument testing consisting of validity and reliability tests, classical assumption tests consisting of normality tests, autocorrelation tests, multicollinearity tests and heteroscedasticity tests, multiple linear regression tests, coefficient of determination tests and hypothesis tests. Based on the results of research conducted using SPSS V 25, it shows that service quality has a significant effect on visitor satisfaction as evidenced by the results of tcount (14.570) ≥ ttable (1.98472) and a significant value (0.000) ≤ 0.05. Facilities have a significant effect on visitor satisfaction as evidenced by the results of tcount (3.434) ≥ ttable (1.98472) and a significant value (0.001) ≤ 0.05. The quality of services and facilities has a significant effect simultaneously on visitor satisfaction as evidenced by the results of the hypothesis test which shows Sig. (0.000) ≤ 0.05 and the fcount value (129.960) ≥ ftable (3.09). And the coefficient of determination test results obtained were 0.723 or 72.3%, so it can be concluded that the service and facility quality variables have a strong influence and contribute greatly to visitor satisfaction at the Gandoriah Beach tourist attraction. And the remaining 27.7% is influenced by other variables outside the variables included in this research.
PENGARUH BRAND IMAGE DAN PROMOTION TERHADAP PURCHASE DECISION MEMILIH PRODUK ASURANSI SYARIAH (STUDI PADA PT. ASURANSI JIWA SYARIAH AL-AMIN KANTOR PEMASARAN PADANG) Benny Aditya Nanda; Septria Susanti
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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Abstract

This research is motivated by the number of Sharia insurance customers at PT. Al-Amin Padang Sharia Life Insurance depends on the collaborating agencies. The increase and decrease in customers depends on the collaborating agencies. Promotion is also inadequate due to the lack of effective advertising placement which only depends on the agencies collaborating with the company. And there is a research gap compared to before. This research aims to determine the influence of Brand Image and Promotion on Purchase Decisions in choosing Sharia Insurance products at Pt. Al-Amin Padang Sharia Life Insurance. This research uses quantitative research methods. The data source is primary data obtained from observations and distributing questionnaires via Google Form. Data was distributed to 99 Sharia life insurance customers. Based on the results of research at a significance level of 5%, it shows that Brand Image has a significant positive effect on Purchase Decisions. This is proven by the Tcount value being greater than Ttable (18,984 > 1,984). and Promotion has a significant positive effect on Purchase Decisions. This is proven by the Tcount value being greater than Ttable (8,837 > 1,984). This means that the better the promotion is, the more product purchase decisions can be made. Brand Image and Promotion both have a significant positive effect on Purchase Decisions. This is proven by the value of Fcount > Ftable = 195,562 > 3.09. This means that the better the Brand Image and Promotion, the product Purchase Decision can increase. The results of this research can be used by PT. Al-Amin Sharia Life Insurance Padang Marketing Office to formulate marketing strategies that are more targeted, effective and efficient so as to increase the number of customers.
STRATEGI MARKETING MIX PADA USAHA KULINER DAPOER RENDANG TELUR RIRY DI KAWASAN DESTINASI WISATA KULINER KOTA PAYAKUMBUH Irfan Hakim; Amsah Hendri Doni
Jurnal Ekonomi dan Bisnis Vol. 2 No. 11 (2024): November
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This research is based on the background of the Dapoer Rendang RIRY Business which is a Culinary Souvenir Business typical of Ranah Minang, namely in the form of various types of Rendang which has been established for a long time but still has not maximised the Marketing Mix Strategy in increasing sales. The implementation of the Dapoer Rendang RIRY Marketing Mix Strategy is the focus of this research, as well as to find out and analyse what obstacles or obstacles are experienced by Dapoer Rendang RIRY in implementing the Marketing Mix Strategy. Field research is a key component of this qualitative research approach. Observation, interviews, and documentation are the methods used to collect data. By using research tools such as SWOT Matrix Analysis, there are four kinds of data analysis strategies used: data collection, data reduction, data presentation, and conclusion drawing. From the results of the study, Dapoer Rendang RIRY will continue to increase sales if it applies the S-O Strategy in the business, by maximising the strengths possessed and maximising the opportunities that exist, the things that can be done by Dapoer Rendang RIRY are first, with the ease of getting raw materials so that the many types of Rendang produced are guaranteed without preservatives. Second, with the location in the Rendang village and also the discount will be a big enough attraction. Third, when clean raw materials are also described in online media promotions, it will be more attractive to customers. Fourth, with good product quality and good service to new and old consumers will increase sales. Fifth, by increasing product packaging innovation and customer service, it will be able to attract many new customers. Furthermore, in overcoming the obstacles and obstacles of Dapoer Rendang RIRY, what can be done is to form a managerial such as forming good marketing management and formulating risk management in order to be able to face all the obstacles and obstacles in the business. in order to be able to face all the obstacles and obstacles in the application of Marketing Mix Strategies that may occur in the future.

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