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INDONESIA
Jurnal Ekonomi Bisnis dan Manajemen
Published by CV. Alim's Publishing
ISSN : 29853249     EISSN : 29853117     DOI : 10.59024
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Focus dan Scope pada bidang Multidisiplin Ilmu, pendidikan, Hukum, Ekonomi, Humaniora, Pertanian, Komunikasi, Kesehatan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 192 Documents
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ANALISIS RATIO SOLVABILITAS DAN PROFITABILITAS UNTUK TAHUN 2018-2020 PADA PT. MARA TANTO SIREGAR KABUPATEN TAPANULI TENGAH Rizky Sitompul; Safriadi Pohan; Yacub Hutabarat
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.401

Abstract

Financial ratio analysis is one way to assess the company's financial performance. This study aims to determine the financial performance of PT. MaraTanto Siregar. The study uses financial management theory based on measuring instruments Debt to Assets Ratio, Debt to Equity ratio, Return On Investment and Return On Equity. The approach used in this research is a descriptive research approach. The samples in this study are the balance sheet and income statement of PT. Mara Tanto Siregar for 3 years for the 2018-2020 period. The data analysis technique used in this research is descriptive data analysis technique, namely collecting data, classifying it in such a way as to obtain a clear picture of the facts that exist as a reality in the object under study. The results showed that the company's financial performance as measured by the solvency ratio (Debt to Assets Ratio) and (Debt to Equity Ratio) was good, because there was an increase in the amount of debt and was followed by an increase in total assets each year and the company was able to emphasize funding using its own capital. The results of the profitability ratio analysis show that the company's ability to generate profits in terms of Return On Investment is good, the average ROI level is 31%, due to the relatively high profit on asset turnover. Meanwhile, in terms of Return On Equity, the company is also good because the company has not been able to maximize its capital to generate optimal net profit, the average during the study period was 42%.
Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak Shinta; Agus Sihono
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.407

Abstract

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.
PENGARUH MOTIVASI DAN SEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADA DINAS KOPERASI DAN USAHA MIKRO KOTA DEPOK Farihatunnada
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.424

Abstract

This research is motivated by the influence of motivation and work enthusiasm on employee performance at the Department of Cooperatives and Micro Enterprises in Depok City. This is done to see how much the level of motivation and morale on employee performance. The research method used is a quantitative method because it is a method used to determine the relationship or influence between two or more variables. Data collection technique through questionnaires distributed to 66 respondents using probability sampling technique with simple random sampling. In analyzing the data, using Instrument Test, Classic assumption test and Hypothesis Test. The results showed that the coefficient of determination was 0.652, which means that 65.2% of the contribution of the Variables of Motivation (X1) and Morale (X2) affect Employee Performance (Y). The conclusion from the data analysis above is that there is a positive and significant influence of Motivation and Work Enthusiasm on Employee Performance at the Department of Cooperatives and Micro Enterprises in the City of Depok.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2020) Muchammad Dava Rachmawan; Umaimah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.435

Abstract

This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression
DAMPAK IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP LAPORAN KEUANGAN MASJID (ANALISIS STUDI KASUS DIKOTA JAMBI) Nurohimah; Aurya Dewitri Angel Siboro; Ratih Kusumastuti
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.489

Abstract

Masjid merupakan salah satu institusi keagamaan yang memiliki peran penting dalam kehidupan masyarakat. Sebagai lembaga yang menerima donasi dari masyarakat, masjid memiliki tanggung jawab untuk mengelola dana tersebut dengan baik dan transparan. Prosedur pencatatan keuangan masjid pada umumnya dilakukan secara manual dalam buku mutasi kas masjid atau menggunakan pencatatan single method. Salah satu cara untuk memastikan pengelolaan dana masjid yang baik adalah dengan menerapkan prinsip Good Corporate Governance (GCG) pada laporan keuangannya. Penelitian ini menggunakan metode kualitatif, yang dilakukan dengan cara observasi langsung, wawancara dengan pengurus masjid, dan analisis dokumen terkait.Masjid Baitul Hikmah Puri Kemajuan yang terletak di JL. Kemajuan, Desa Mendalo Darat, Kecamatan Jaluko, Kubupaten Muaro Jambi. Masjid ini berdiri pada tahun 1998 - Sekarang atas Prakarsa Alm. Prof. Sarkawi selaku Ketua panitia pembangunan yang waktu itu masih diberi nama Mushalla. Dana yang digunakan untuk membangun masjid ini berasal dari Alm. Prof. Sarkawi yang dihibahkan kepada masyarakat. Pencatatan laporan keuangan tahunan Masjid Baitul Hikmah Puri Kemajuan adalah pencatatan laporan keuangan sederhana, atau masih manual, yaitu hanya mencatat kas masuk dan keluar, dan laporan keuangan lebih terfokus pada laporan arus kas berdasarkan hasil wawancara dengan bendahara masjid. Penerapan Good Corporate Governance (GCG) yang baik memberikan dampak yang signifikan terhadap kualitas pelaporan keuangan masjid. Studi kasus di Masjid Baitul Hikmah Puri Kemajuan menunjukkan bahwa meskipun transparansi pengelolaan keuangan masjid sudah dilakukan dengan cukup baik, laporan keuangannya masih sederhana dan belum sesuai dengan standar PSAK No. 45. Oleh karena itu, penerapan GCG di masjid dapat meningkatkan kualitas laporan keuangan mereka.
PERANAN SISTEM DAN TEKNOLOGI PADA PROSES BISNIS ORGANISASI Idham Mahrivi; Muhammad Irwan Padli Nasution
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.492

Abstract

. Penelitian ini berdasarkan studi pustaka dimana di dalamnya memuat teori-teori yang berkaitan dengan sistem dan teknologi pada proses bisnis dalam organisasi. Informasi yang dikumpulkan dan dianalisis berasal dari tulisan-tulisan sebelumnya yang sampai saat ini membahas isu serupa dan masih sangat signifikan dan sedang dipelajari. Peneliti menggunakan studi kepustakaan untuk mengumpulkan data, terutama untuk menemukan informasi yang relevan dengan masalah yang sedang dikaji. Metode ini mengumpulkan informasi relevan melalui berbagai cara, seperti studi menulis, studi literatur, dan pencarian berorientasi web.
FILSAFAT EKONOMI ISLAM : PENDEKATAN SISTEM EKONOMI ISLAM, NILAI-NILAI DASAR, DAN INSTRUMENTAL Siska Permata Sari Harahap; Darwin Multa Nasution; Thasya Virdinia; Budi Harianto
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.527

Abstract

Islamic economic philosophy is the basis of an Islamic economic system which is based on Islamic teachings in achieving its goals. This article will outline the philosophical foundations of the Islamic economic system, explore the fundamental values that form the basis of Islamic economics, such as justice, togetherness, and blessing, and identify various economic instruments. The research method used is literature study and several other references. Islamic economic philosophy considers humans not as the center (anthropocentrism) but as servants of God who must serve and carry out the duties given by Him as managers (khalîfah). Therefore, in economic activities, it is very important to uphold the values of ownership, justice, freedom, balance, brotherhood and unity in accordance with religious teachings in order to form a harmonious order in personal, social and state life.
TANTANGAN TERKINI DALAM KEAMANAN INFORMASI ANALISIS RESIKO DAN UPAYA PERLINDUNGAN Parida Amalia; Muhammad Irwan Padli Nasution
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.529

Abstract

Threats and attacks that can result in leaks of personal or sensitive data or reduced business performance have a significant impact on the security of networks and information systems. Insider attacks, eavesdropping, misconfiguration, missing functionality, confusion, man-in- attacks, virus attacks, denial of service attacks are some of the dangers that threaten your network security or threaten the security of your network. Attacks are possible. Influencing information systems. Companies risk losing information appropriate security measures, such as network and information system security. You can implement the right security solutions to predict and prevent various security risks and attacks. Confidentiality, integrity, and availability are three characteristics of security, and to determine which security technology best suits your organization's needs, you must first compare the various threats and attacks with the security technologies in use. Recommended security technologies intrusion detection systems (IDS), antivirus programs, and encryption systems. This is because this technology relies on predicting and protecting networks and information systems in many security elements.
ANALISIS TERHADAP SENGKETA ANTI-DUMPING PRODUK KERTAS INDONESIA DENGAN KOREA SELATAN Yekti, Riyani Kusuma; Ramadhini, Naila Alya; Salma, Zahrah Maydina; Nafisah, Aqilatun
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.534

Abstract

Abstract Economic relations in terms of trade between countries will always cause obstacles in diverse forms, one of the forms is the practice of dumping. This practice can cause losses for a country and trigger disputes between the countries concerned. In this research, the author will discuss a dispute about allegations of paper products from Indonesia that are considered to include dumping practices committed by South Korea. This research will focus on the Indonesian government's strategy in resolving the dispute and the legal process between Indonesia and South Korea. In resolving this dispute, South Korea has not completely gone through with the decisions of the Dispute Settlement Body (DSB) in 2005 and 2007. Indonesia government called on the South Korean government to go through with the last decisions of the Dispute Settlement Body by using strategies such as retaliation plans also the forcing of Anti-Dumping Duties (ADD) imposed on all South Korean paper producers concerned. To resolve the issue, the South Korean government decided to take legal action through the Korea Trade Commission (KTC) by formally revoking the Anti-Dumping Duties. This decision marks a major success and victory for Indonesia in the world trade organization. Abstrak Hubungan ekonomi dalam hal perdagangan antarnegara akan selalu menimbulkan terjadinya hambatan dalam berbagai bentuk, salah satunya adalah praktik dumping. Praktik ini dapat menyebabkan kerugian bagi suatu negara dan memicu terjadinya perselisihan antarnegara yang bersangkutan. Pada penelitian ini, penulis akan membahas sengketa tentang tuduhan produk kertas dari Indonesia yang dianggap termasuk praktik dumping yang dilakukan oleh Korea Selatan. Penelitian ini akan berfokus pada bagaimana strategi Pemerintah Indonesia dalam menyelesaikan perselisihan dan proses hukum antara Indonesia dengan Korea Selatan. Dalam penyelesaian sengketa ini, Korea Selatan belum sepenuhnya menerapkan putusan dari Dispute Settlement Body (DSB) pada tahun 2005 dan 2007. Pemerintah Indonesia meminta pemerintah Korea Selatan untuk melaksanakan keputusan akhir yang telah diputuskan Dispute Settlement Body dengan menggunakan strategi seperti rencana pembalasan dan pengenaan Bea Masuk Anti-Dumping (BMAD) bagi seluruh produsen kertas Korea Selatan yang bersangkutan. Untuk menyelesaikan isu tersebut, pemerintah Korea Selatan memutuskan mengambil tindakan hukum melalui Korea Trade Commission (KTC) dengan secara resmi mencabut Bea Masuk Anti-Dumping. Keputusan ini menandai keberhasilan dan kemenangan besar Indonesia di organisasi perdagangan dunia.
USE OF DIGITAL MARKETING INFORMATION TECHNOLOGY IN MARKETING AGRICULTURAL PRODUCTS Laksamana Khaidir K.N; Muhammad Irwan Padli Nasution
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.542

Abstract

This research explores the utilization of information technology, particularly digital marketing, in the marketing of agricultural products. Focusing on Wonotulus Village in Purworejo Regency, Indonesia, the study addresses challenges faced by millennial farmers due to lengthy distribution chains and dependence on middlemen, proposing online marketing strategies as a solution. Through in-depth references and case studies in various villages, the research emphasizes the impact of digital marketing on farmers' bargaining positions, market access, and income growth. The implementation of training, mentoring, and marketplace management activities in different locations demonstrates positive transformations. The results indicate increased enthusiasm, improved knowledge, and successful utilization of social media and e-commerce platforms. The discussion highlights the flexibility required in adapting digital marketing strategies to local characteristics. Challenges such as technology accessibility and varying levels of understanding among farmers are discussed, along with opportunities for global market expansion. Comparative analyses among case studies provide insights into successful aspects and potential improvements. The conclusion underscores the effectiveness of digital marketing, emphasizing the importance of training and mentoring for SME participants. This research contributes to the understanding of how technology can empower farmers, enhance local economic growth, and ensure the sustainability of agricultural businesses.

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