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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 987 Documents
Pengaruh Work-Life Balance dan Motivasi Kerja terhadap Kepuasan Kerja melalui Stres Kerja Widia Gusmiati; M. Afuan .; Deni Saputra
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v4i1.5079

Abstract

This study aims to examine the influence of Work-Life Balance and Work Motivation on Job Satisfaction, with Work Stress as an intervening variable, among employees of the Vocational Training and Productivity Center (BPVP) Padang. This study uses a quantitative approach with Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis using SmartPLS. The population and sample consisted of 60 employees, selected using a saturated sampling technique. The results show a positive and significant effect of Work-Life Balance and Work Motivation on Job Satisfaction, and a negative and significant effect of Work-Life Balance on Work Stress. However, Work Motivation has no significant effect on Work Stress, Work Stress has no significant effect on Job Satisfaction, and Work Stress does not mediate the effect of Work-Life Balance or Work Motivation on Job Satisfaction.
Pengaruh Motivasi Kerja dan Penggunaan Teknologi Informasi Terhadap Kinerja Karyawan dengan Kepuasan Kerja Sebagai Variabel Intervening pada CS Mart Pariaman Muhammad Darrel Affitra; Muhammad Afuan; Chintya Ones Charli
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v4i1.5080

Abstract

Human resources are one of the strategic assets of an organization that play a crucial role in supporting the successful achievement of organizational goals. This study aims to determine the extent of the effect of Work Motivation and the Use of Information Technology on Employee Performance, with Job Satisfaction as an Intervening Variable at CS Mart Pariaman. The method used is Structural Equation Modeling (SEM) analysis with Partial Least Squares (PLS), conducted by distributing questionnaires to 50 respondents. The results of the study show that: There is a significant effect of Work Motivation on Job Satisfaction at CS Mart Pariaman. There is no significant effect of the Use of Information Technology on Job Satisfaction at CS Mart Pariaman. There is a significant effect of Work Motivation on Employee Performance at CS Mart Pariaman. There is a significant effect of Job Satisfaction on Employee Performance at CS Mart Pariaman. Job Satisfaction mediates the effect of Work Motivation on Employee Performance at CS Mart Pariaman. Job Satisfaction does not mediate the effect of the Use of Information Technology on Employee Performance at CS Mart Pariaman.
Pengaruh Work Life Balance, Stres Kerja Dan Pengembangan Karir Terhadap Retensi Karyawan Dengan Job Engagement Sebagai Variabel Intervening Pada PT. Tidar Kerinci Agung Tomy Irwandi; M. Afuan; Yamasitha Yamasitha
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of work-life balance, work stress, and career development on employee retention, with job engagement serving as an intervening variable, at PT. Tidar Kerinci Agung. The study employs a Structural Equation Modeling (SEM) approach using SmartPLS 3.0 software for analysis. The population and sample for this study consist of employees from PT. Tidar Kerinci Agung. The results indicate a significant influence of work-life balance on job engagement and a significant influence of work stress on job engagement. However, career development was found to have no significant influence on job engagement. Regarding employee retention, work-life balance and career development showed no significant influence, whereas work stress had a significant influence. Job engagement was found to have a significant influence on employee retention. Furthermore, job engagement was found to mediate the relationship of work-life balance and work stress with employee retention, but it did not mediate the relationship between career development and employee retention.
Pengaruh Efikasi Dan Motivasi Kerja Terhadap Kinerja Karyawan Di PT Korindo Group Jakarta Selatan Ferryan Saputra
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Self-efficacy is one of the most influential aspects of self-knowledge in everyday human life because self-efficacy influences individuals in determining actions to be taken to achieve a goal, including estimates of the challenges to be faced. This study aims to determine how influential Work Efficacy and Motivation are on Employee Performance at PT. Korindo Group South Jakarta. The method used in this study uses the Structural Equation Modeling method with a sample of 31 respondents. This research is a quantitative research. The method of multiple linear regression analysis with the help of the SPSS program version 25.0. The data collection technique used was by distributing questionnaires. Based on the results of the t-test (partial), it was found that there was an influence of the Efficacy variable on the Employee Performance variable, with a calculated t value of 2.125> t_table 2.045. From the results of the t-test (partial), it was found that there was no influence of the Work Motivation variable (X2) on the Employee Performance variable, with a calculated t value of 1.793 <t_table 2.045. Efficacy and Work Motivation simultaneously had a positive and significant effect on employee performance, with a calculated F value> F table (6.256> 3.34).
Examining the Effects of Remote Auditing, Technostress, and Digital Collaboration on Auditor Performance Ricky Bryan D.P. Tampubolon
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The rapid adoption of digital technologies has transformed the way audit engagements are planned, executed, and coordinated, requiring auditors to adapt to increasingly technology-intensive work environments. This study examines the effects of remote auditing, technostress, and digital collaboration on auditor performance. A quantitative explanatory research design was employed, with data collected through questionnaires distributed to external auditors working at audit firms across Jakarta. The respondents were required to have a minimum of two years of professional experience as auditors, resulting in 50 usable responses. The data were analyzed using multiple linear regression after the measurement instruments and classical assumptions were assessed. The findings demonstrate that remote auditing has a positive and significant effect on auditor performance, indicating that technology-enabled audit arrangements can facilitate the execution of audit tasks and improve work effectiveness. Technostress also exhibits a positive and significant effect on auditor performance, contrary to the hypothesized negative relationship. This finding suggests that technology-related demands may function as challenge stressors that encourage auditors to adapt, develop technological competencies, and maintain their performance. Digital collaboration likewise has a positive and significant effect on auditor performance, highlighting the importance of technology-mediated communication, information sharing, and coordination within audit teams.
Pengaruh Struktur Aset Dan Struktur Modal Terhadap Profitabilitas Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Nur Desrizal Safitra; Sigit Sanjaya; Indriyenni .
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v4i1.5118

Abstract

This study aims to analyze the effect of asset structure and capital structure on profitability with dividend policy as an intervening variable in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research was motivated by fluctuations in banking profitability and the importance of managing asset structure and capital structure to improve the company's financial performance. In addition, this study examines whether dividend policy is able to mediate the relationship between asset structure, capital structure, and profitability. This study employed a quantitative research method using secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange. The research sample was selected using a purposive sampling technique, resulting in 20 banking companies with a total of 100 observations during the 2020–2024 period. The data were analyzed using multiple linear regression analysis. The results show that asset structure has a positive and significant effect on dividend policy, capital structure has a positive and significant effect on dividend policy, and asset structure has a positive and significant effect on profitability. Meanwhile, capital structure has no significant effect on profitability, and dividend policy also has no significant effect on profitability. Furthermore, the results indicate that dividend policy is not able to mediate the effect of either asset structure or capital structure on the profitability of banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period.
Pengaruh Lingkungan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan Operator Produksi Di PT Prima Graphia Muhamad Fakhri Dai Hakim; Muhamad Azis Firdaus; Asti Marlina
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini dilatarbelakangi oleh belum optimalnya kinerja karyawan operator produksi di PT PrimaGraphia yang diduga dipengaruhi oleh kondisi lingkungan kerja dan motivasi kerja. Penelitian ini bertujuan menganalisis pengaruh lingkungan kerja terhadap kinerja karyawan, pengaruh lingkungan kerja terhadap motivasi kerja, pengaruh motivasi kerja terhadap kinerja karyawan, serta peran motivasi kerja sebagai variabel mediasi. Kajian penelitian didasarkan pada teori Manajemen Sumber Daya Manusia, teori lingkungan kerja, teori motivasi kerja, dan teori kinerja karyawan. Penelitian menggunakan pendekatan kuantitatif. Data primer diperoleh melalui penyebaran kuesioner menggunakan skala Likert kepada 80 karyawan operator dan produksi PT PrimaGraphia. Analisis data dilakukan menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan serta motivasi kerja. Motivasi kerja juga berpengaruh positif dan signifikan terhadap kinerja karyawan, serta mampu memediasi secara signifikan pengaruh lingkungan kerja terhadap kinerja karyawan. Dengan demikian, peningkatan kualitas lingkungan kerja yang didukung oleh motivasi kerja yang baik dapat meningkatkan kinerja karyawan operator produksi di PT PrimaGraphia.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Struktur Modal pada Sub Sektor Teknologi yang Terdaftar di Bei (Periode 2021-2025) Ahmad Damar N H; Diah Yudhawati; Yudiana Yudiana
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the profitability and company size of the capital structure of technology sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2025 using quantitative methods and secondary data obtained from official publications of the Indonesia Stock Exchange (IDX). The population in this study includes technology sub-sector companies listed on the Indonesia Stock Exchange, while the research sample was selected using purposive sampling techniques based on data completeness criteria, did not suffer losses for more than 1 year, and used rupiah currency. The variables used consist of independent variables, namely profitability and company size and bound variables, namely capital structure. Data analysis was carried out through a series of model specification tests, classical assumption tests, and panel data regression analysis using the Random Effect Model. The results of the study show that profitability does not have a significant effect on the capital structure, while the size of the company has a negative and significant effect on the capital structure. Simultaneously, profitability and company size together have a significant effect on the capital structure of technology sub-sector companies listed on the Indonesia Stock Exchange for the 2021-2025 period.
Pengaruh Beban Pajak Tangguhan, Thin Capitalization dan Ukuran Perusahaan, Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2020 – 2024) Matilda Ema Lama Mere; Abu Yazid
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to examine the effect of deferred tax expense, thin capitalization, and firm size on tax avoidance by analyzing the financial statements of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample consists of 43 companies selected using purposive sampling, with secondary data obtained from financial statements. The variables used include Deferred Tax Expense (X1), Thin Capitalization (X2), and Firm Size (X3) as independent variables, and Tax Avoidance (Y) as the dependent variable. Panel data regression analysis was conducted using EViews 12 Student Version Lite, and the results show that the Random Effect Model (REM) is the most appropriate model. The findings indicate that, simultaneously, deferred tax expense, thin capitalization, and firm size affect tax avoidance, while partially deferred tax expense and thin capitalization have a significant effect on tax avoidance, whereas firm size does not have a significant effect on tax avoidance.
Strategi Manajemen SDM Dalam Menciptakan Work Life Balance Pada SPPG Bahagia Makmur Sentosa Bangkit Nur Ahmad; Ana Fitriyatul Bilgies; Nurul Fauziyah
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jebd.v4i1.5131

Abstract

This study analyzes the Human Resource Management (HRM) strategy in creating Work-Life Balance (WLB) as an effort to improve employee performance at SPPG Bahagia Makmur Sentosa, an implementing unit of the Free Nutritious Meal Program (Program Makan Bergizi Gratis/MBG) in Bulutengger Village, Sekaran, Lamongan Regency. A qualitative case study approach was used, with data collected through in-depth interviews, participatory observation, and documentation involving six informants representing all levels of the organizational hierarchy. Data were analyzed using the Miles, Huberman, and Saldaña interactive model, grounded in Resource-Based View, Strategic HRM Theory, Border Theory, and Goal Setting Theory. Results show the HRM strategy is implemented through six aspects recruitment and selection, training and development, compensation and rewards, performance appraisal, WLB policy, and career development—which run reasonably well despite remaining informal in some aspects. Employee WLB conditions are relatively good, as operational hours ending before midday leave room for personal life despite early-morning shifts. Employee performance shows a positive trend, reflected in production volume rising from 900 portions/month (October 2025) to 4,500 portions/month (February 2026), with WLB functioning as a mediating variable strengthening the relationship between HRM strategy and performance.