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Jurnal Ekonomi Dan Bisnis Digital CV.ITTC INDONESIA Jl. Veteran dalam no.24d, Kota Padang, Sumatera Barat 25112
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JEBD
Published by CV ITTC Indonesia
ISSN : -     EISSN : 30256429     DOI : doi.org/10.47233/jebd
Jurnal Ekonomi dan Bisnis Digital (JEBD) E-ISSN : 3025-6429 is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Economic, finance, management, information technology and related fields. JEBD provides an outlet for the increasing flow of interdisciplinary research cutting across business, management, finance, information system, accounting, Entrepreneurship, Business ethics, Sustainability, Knowledge Management, Learning Organization and economics disciplines. It is an essential reading for academics, graduate students, policy makers and business practitioners.
Articles 686 Documents
Pengaruh Kepemimpinan Dan Work Life Balance , Terhadap Kinerja Pegawai Melalui Produktivitas Kerja Sebagai Variabel Intervening Pada Sekretariat Daerah Kabupaten Padang Pariaman Resha Aulia Putri; Hilda Mary; Nia Nadilla
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze and examine the influence of Leadership and Work-Life Balance on Employee Performance through Work Productivity as an intervening variable at the Regional Secretariat of Padang Pariaman Regency. This research employed a quantitative approach using a survey method. The population consisted of all employees of the Regional Secretariat of Padang Pariaman Regency, with a total sample of 108 respondents obtained through a saturated sampling technique. Data were collected using questionnaires that had been tested for validity and reliability. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 software. The results indicate that Leadership has a positive and significant effect on Work Productivity. Work-Life Balance also has a positive and significant effect on Work Productivity. Furthermore, Leadership and Work-Life Balance each have a positive and significant effect on Employee Performance. Work Productivity has a positive and significant effect on Employee Performance. Additionally, Work Productivity successfully mediates the relationship between Leadership and Work-Life Balance on Employee Performance. The R-Square value shows that the contribution of Leadership and Work-Life Balance to Work Productivity is 0.818 or 81.8%, while their contribution to Employee Performance is 0.762 or 76.2%. This study implies that improving leadership quality and implementing an effective work-life balance can enhance work productivity, which ultimately improves employee performance within the Regional Secretariat of Padang Pariaman Regency.
Pengaruh Budaya Organisasi dan Pemanfaatan Teknologi Tehadap Kinerja Karyawan Melalui Kepuasan Kerja Karyawan Sebagai Variabel Intervening Pada PT. Semen Padang Pertiwi, Rana; Dharma, Robby; Crefioza, Omia
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4237

Abstract

This study aims to identify and analyze the influence of organizational culture and technology utilization on employee performance through employee job satisfaction as an intervening variable at PT Semen Padang. This research uses the Structural Equation Modeling (SEM) approach with SmartPLS 3.0 as the analytical tool. The population and sample of this study are the employees of PT Semen Padang. The results show that there is a positive and insignificant effect of organizational culture on employee job satisfaction, a positive and significant effect of technology utilization on employee job satisfaction, a positive and significant effect of organizational culture on employee performance, a positive and significant effect of technology utilization on employee performance, a positive and insignificant effect of employee job satisfaction on employee performance. Furthermore, employee job satisfaction is not able to mediate the effect of organizational culture on employee performance and is not able to mediate the effect of technology utilization on employee performance
Pengaruh Persepsi Quality Dan Persepsi Nilai Terhadap Keputusan Pembelian Produk MS Glow Melalui Kepercayaan Sebagai Intervening Pada MS Glow Kota Padang Jannah, Nafisa Warosati
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4239

Abstract

This study aims to analyze the influence of perceived quality and perceived value on purchasing decisions for MS Glow products through trust as an intervening factor at MS Glow in Padang City. This study is an associative study with an unknown population and purposive sampling technique. Data were collected through questionnaires with a sample size of 96 respondents. Data analysis was conducted using hypothesis testing. The results showed that perceived quality and perceived value had a positive and significant effect on trust. Perceived quality and perceived value had a positive and significant effect on purchasing decisions. Trust also had a positive and significant effect on purchasing decisions. Trust was able to mediate the relationship between perceived quality and perceived value on purchasing decisions for MS Glow products at MS Glow in Padang City
Pengaruh Kepemimpinan, Motivasi Kerja, Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Sebagai Variabel Intervening Pada PT Wilmar Nabati Teluk Bayur Padang ., Narenda; Sari, Marta Widian; Sari, Yosi Puspita
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the influence of leadership and work motivation on employee performance, with job satisfaction as an intervening variable, among employees of PT Wilmar Nabati Teluk Bayur Padang. Data collection was conducted through a survey and questionnaire distribution with up to 80 respondents. The analysis method used was path analysis using the SmartPLS application. The results obtained based on partial tests showed a significant influence of leadership on job satisfaction. There was a significant influence of work motivation on job satisfaction. There was a significant influence of leadership on employee performance. There was an insignificant influence of work motivation on job satisfaction. There was a significant influence of job satisfaction on employee performance. There was a significant influence of leadership on employee performance through job satisfaction as an intervening variable. There was a significant influence of work motivation on employee performance through job satisfaction as an intervening variable.
Pengaruh Kedisiplinan Kerja Dan Imbalan Terhadap Peningkatan Produktivitas Kerja Karyawan Dengan Prestasi Kerja Sebagai Variabel Intervening Pada Pt Wilmar Nabati Teluk Bayur Padang Fika, Fausta; Sari, Marta Widian; Karlinda, Ai Elis
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4241

Abstract

Abstract ditulis dalam bahasa Inggris dan bahasa Indonesia (kecuali artikel yang ditulis dalam bahasa Inggris) yang This study aims to determine and analyze the influence of work discipline and rewards on employee productivity, both directly and indirectly through work performance as an intervening variable at PT Wilmar Nabati Teluk Bayur Padang. Productivity is a vital element for the sustainability of the vegetable oil processing industry amidst global competition. This research employs a quantitative method with a causal design. The population of the study comprises all 80 employees of PT Wilmar Nabati Teluk Bayur Padang. The sampling technique used is saturated sampling (census), where the entire population serves as respondents. Data collection was conducted through questionnaires using a Likert scale. Data analysis was performed using Structural Equation Modelling (SEM) based on Partial Least Square (PLS) with SmartPLS 3.0 software. The results reveal dynamic findings: (1) Work discipline has a negative and insignificant effect on work performance; (2) Rewards have a positive and significant effect on work performance; (3) Work discipline has a positive and significant direct effect on employee productivity; (4) Rewards have a negative and insignificant direct effect on employee productivity; (5) Work performance has a positive and significant effect on employee productivity; (6) Work discipline does not have a significant effect on productivity through work performance; and (7) Rewards have a significant effect on productivity through work performance. These findings indicate that to improve productivity, discipline impacts the work process directly, whereas rewards must first be converted into performance to impact productivity .
Pengaruh Kebijakan Dividen Dan Risiko Kredit Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Islamy, Zahra Nadhira; Petra, Berta Agus; Pratiwi, Nila
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Maximizing firm value is very important for a company, because maximizing firm value also means maximizing shareholder wealth, which is the main objective of the company. This study aims to examine the effect of dividend policy and credit risk on firm value, with profitability as an intervening variable, in banking companies listed on the Indonesia Stock Exchange. This research uses a quantitative method. The population of this study consists of all banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The results of this study indicate that dividend policy and credit risk partially has no significant effect on firm value. Dividend policy partially has no significant effect on profitability. Credit risk partially has a positive and significant effect on profitability. Profitability partially has a positive and significant effect on firm value. Dividend policy can partially affect firm value through profitability as a mediating variable. Meanwhile, credit risk cannot partially affect firm value through profitability as a mediating variable.
Pengaruh Capital Intensity dan Kepemilikan Asing pada Agresivitas Pajak dengan Komisaris Independen Sebagai Pemoderasi Azizah, Amin Nur; Purnomo, Endry; Rahmadania, Siti Aisyah Nurrizqi
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Tax is the main source of state revenue and plays a crucial role in supporting national development. However, the implementation of the self-assessment system in Indonesia provides opportunities for companies to engage in tax aggressiveness through various tax planning strategies. This study aims to examine the effect of capital intensity and foreign ownership on tax aggressiveness with independent commissioners as a moderating variable. This research employs a quantitative approach using secondary data derived from the financial statements of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Panel data regression analysis with interaction testing is used to analyze the moderating effect. Tax aggressiveness is measured using the Effective Tax Rate (ETR), capital intensity is measured by the proportion of fixed assets to total assets, and foreign ownership is measured by the percentage of shares owned by foreign investors. The results indicate that capital intensity and foreign ownership simultaneously affect tax aggressiveness. Partially, capital intensity and foreign ownership have an effect on tax aggressiveness. However, independent commissioners are not able to moderate the relationship between capital intensity and tax aggressiveness, nor between foreign ownership and tax aggressiveness. This study is expected to contribute to the development of tax accounting literature and provide insights for companies and policymakers in improving tax compliance.
Pengaruh Work Life Balance Dan Beban Kerja Terhadap Kinerja Karyawan Dengan Stres Kerja Sebagai Variabel Intervening Pada RSJ Prof. HB. Saanin Padang Sinta Lestari
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of Work Life Balance and Workload on Employee Performance with Work Stress as an intervening variable at Prof. Dr. HB. Saanin Mental Hospital Padang. This research used a quantitative approach with a survey method through questionnaires distributed to 80 employees of the hospital. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that: (1) Work Life Balance has a positive and significant effect on Work Stress, (2) Workload has a positive and significant effect on Work Stress, (3) Work Life Balance has a positive and significant effect on Employee Performance, (4) Workload has a positive and significant effect on Employee Performance, (5) Work Stress has a positive and significant effect on Employee Performance, (6) Work Life Balance has a positive and significant effect on Employee Performance through Work Stress as an intervening variable, and (7) Workload has a positive and significant effect on Employee Performance through Work Stress as an intervening variable. These findings indicate that managing work-life balance and workload distribution properly is essential in improving employee performance through effective stress management. This study provides practical implications for hospital management in developing human resource policies that prioritize employee well-being and organizational performance.
Pengaruh Lingkungan Kerja Dan Pemberdayaan Pegawai Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada Perumda Air Minum Pincuran Gadang Kota Solok Ananda, Ricky; Candana, Dori Mitra; Pratiwi, Nila
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study was to determine the effect of work environment and employee empowerment on employee performance with job satisfaction as an intervening variable on employees of Perumda Air Minum Pancuran Gadang. This study used a data collection method through surveys and distributed questionnaires to 80 respondents. The data analysis technique used was structural equation modeling (SEM) with partial least square (PLS) 3.0. The results of the study showed that there was a positive and significant effect of the work environment on employee performance on Perumda Air Minum Pancuran Gadang employees. There was a positive and significant effect of the work environment on job satisfaction on Perumda Air Minum Pancuran Gadang employees. There was a positive and significant effect of empowerment on employee performance on Perumda Air Minum Pancuran Gadang employees. There was a positive and significant effect of empowerment on job satisfaction on Perumda Air Minum Pancuran Gadang employees. There was a negative and insignificant effect of job satisfaction on employee performance on Perumda Air Minum Pancuran Gadang employees. Job satisfaction was not able to mediate the effect of the work environment on employee performance on Perumda Air Minum Pancuran Gadang employees. Job satisfaction is not able to mediate the influence of empowerment on employee performance at Perumda Air Minum Pancuran Gadang employees.
Pengaruh Stres Kerja Dan Beban Kerja Terhadap Kinerja Pegawai Melalui Kepuasan Kerja Sebagai Variabel Intervening Pada Dinas Lingkungnan Hidup Kabupaten Agam Andriano, M Rahit; Dharma, Robby; Crefioza , Omia
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v3i3.4247

Abstract

This study aims to analyze the effect of work stress and workload on employee performance, with job satisfaction as an intervening variable at the Environmental Agency of Agam Regency. Employee performance is an important factor in supporting the success of public sector organizations, particularly in delivering services to the community. This research employs a quantitative approach using a survey method. The population of this study consists of all employees of the Environmental Agency of Agam Regency, totaling 65 employees; therefore, the sampling technique used is the census method, in which the entire population is included as the research sample. Data were collected through the distribution of questionnaires developed based on the indicators of work stress, workload, job satisfaction, and employee performance variables. The collected data were then analyzed using the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach version 3. The results of the study indicate that work stress and workload have a significant effect on job satisfaction. In addition, work stress and workload also have a significant effect on employee performance. Job satisfaction is proven to have a significant effect on employee performance and is able to mediate the effect of work stress and workload on employee performance. These findings indicate that the level of job satisfaction plays an important role in strengthening or weakening the influence of work stress and workload on employee performance. Based on these results, it is recommended that the Environmental Agency of Agam Regency pay greater attention to managing employee stress and workload through proportional task distribution, increased organizational support, and the creation of a conducive work environment in order to sustainably improve job satisfaction and employee performance.