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Contact Name
Aufa Rizka Azzumi
Contact Email
garuda@apji.org
Phone
+6289682151476
Journal Mail Official
febri@apji.org
Editorial Address
Jalan Raya Ajibarang Km 1 Banyumas, Jawa Tengah, Kab. Banyumas, Provinsi Jawa Tengah, 53163
Location
Kab. banyumas,
Jawa tengah
INDONESIA
Journal Economic Excellence Ibnu Sina
ISSN : 30252148     EISSN : 30252156     DOI : 10.59841
bidang Ilmu Manajemen dan Ekonomi. Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Articles 25 Documents
Search results for , issue "Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina" : 25 Documents clear
Pemanfaatan Gedebog Pisang Menjadi Keripik Inovatif di Dusun Kebonagung, Desa Sukolelo, Kecamatan Prigen Fiki Izzatul Afkarina; Muslehatul Fa’izeh; Nur Faizah Muzilatul Kamelia; Nurul Wasilatur Rofi’ah; Suchaina Suchaina
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3310

Abstract

Banana pseudostems are an abundant agricultural by-product that has been largely underutilized. In fact, banana pseudostems contain various nutrients such as vitamins A, B, and C, dietary fiber, and tannins, which offer potential health benefits. This study aims to explore the process of transforming banana pseudostems into an innovative food product in the form of chips, while also examining their potential benefits for health, economy, and the environment. The research was conducted through a one-month community assistance program in Kebonagung Hamlet, consisting of several stages: initial observation to identify potentials and challenges, socialization activities to raise awareness of banana pseudostem utilization, training in processing techniques for making banana pseudostem chips, and product packaging. The results of the observation indicated that the community initially had no knowledge of banana pseudostems as an alternative food source. However, through socialization and training, residents gained awareness of the added value of this agricultural waste and were able to apply simple and hygienic processing methods. The resulting banana pseudostem chips demonstrated a unique flavor, crunchy texture, and good nutritional value, making them a promising healthy snack. From an economic perspective, this innovation can open up new entrepreneurial opportunities, improve household income, and expand the diversification of local food products. Environmentally, utilizing banana pseudostems for value-added products helps reduce organic waste that would otherwise go unused. Thus, the innovation of processing banana pseudostems into chips contributes not only to improving community health and welfare but also supports sustainable development through productive use of agricultural waste.
Peran Board of Director pada Praktik Earnings Manajemen di Perbankan Syariah Rahmat Fajar Ramdani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3338

Abstract

Earnings management is a deliberate strategy based on multidimensional considerations. The impact of earnings management practices is not necessarily positive, so mitigation measures are necessary to mitigate any negative impacts. This article aims to observe and analyze research developments regarding the role of the Board of Directors (BOD) in reducing discretionary accruals in Islamic banking. This article uses a qualitative literature study approach by analyzing articles from previous studies based on criteria that include article quality and research focus. Analysis of the answers to the research questions is conducted based on the results of empirical research in previous studies. Based on the analysis, a review of previous articles provides a strong argument that the role of the Board of Directors (BOD) plays a significant and complex role in influencing earnings management practices in the Islamic banking sector. The effectiveness of the BOD is not universal, but is highly dependent on its specific attributes, including competence, size, and activeness. It has been proven that competence is the attribute that plays the most role in reducing discretionary accruals. Meanwhile, characteristics such as board size and activeness show mixed results, indicating that mere physical and administrative presence is not enough without being balanced with substantive expertise, independence, and effective board work dynamics. This complexity is exacerbated by inconsistent findings and limited scope of studies on accrual techniques. Therefore, strengthening governance in Islamic banking must focus on improving the quality of human resources on the board of directors, especially in terms of technical expertise in finance and accounting. There is an academic gap for future research by exploring moderating variables, real manipulation techniques, and the dynamics of interactions between governance elements in the dual structure that characterizes Islamic banking
Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Shela Nurhaliza; Desy Mariani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3341

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and company growth on company value in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research data was obtained from financial reports and annual reports published officially and publicly by the companies. The research population consists of food and beverage companies listed on the IDX. Using purposive sampling, 56 companies that met the criteria were selected, resulting in 280 observations collected over five years of observation. The data analysis technique used multiple linear regression with the help of the Statistical Package for the Social Science (SPSS) version 22 program. This method was used to test the effect of independent variables consisting of profitability, liquidity, leverage, and company growth on the dependent variable in the form of company value measured by Price to Book Value (PBV) as a market indicator. The results showed that profitability, leverage, and company growth did not affect company value. This indicates that profit performance, funding structure, and asset growth are not dominant factors influencing investor decisions in assessing companies in the food and beverage sub-sector. Conversely, liquidity proved to have a positive and significant effect on company value. This condition shows that the higher a company's ability to meet its short-term obligations, the greater the level of investor confidence that drives a consistent increase in company value. Based on the results of the study, it can be concluded that liquidity is an important aspect that must be considered in efforts to maintain stability, increase company value, and attract investor attention, while profitability, leverage, and company growth were not proven to have a significant effect on the food and beverage sub-sector during the research period.
Pengaruh Lingkungan Kerja dan Disiplin Kerja terhadap Kinerja Karyawan di Balai Penjaminan Mutu Pendidikan DKI Jakarta Andri Prana Joni; Syahrial Addin; Yulia Mujiaty
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3359

Abstract

This study aims to determine the effect of work environment and work discipline on employee performance at the Jakarta Education Quality Assurance Agency (BPMP). Work environment and work discipline are important factors that can influence employee productivity and performance effectiveness, especially in government agencies engaged in improving education quality. The research method employed is an associative quantitative approach, with data collection techniques involving a questionnaire distributed to the entire population, comprising 87 BPMP employees, using total sampling. Data testing was conducted through validity tests, reliability tests, classical assumption tests, multiple regression analysis, t-tests (partial), F-tests (simultaneous), and determination coefficients. The research results indicate that both the work environment and work discipline have a positive and significant impact on employee performance, both partially and simultaneously. A comfortable work environment and high work discipline can drive improvements in employee performance in carrying out their duties and responsibilities. This study contributes as a basis for evaluation and improvement of human resource management at the Jakarta Capital City BPMP in creating a conducive work environment and a disciplined work culture.
Pengaruh Gini Ratio dan Indeks Pembangunan Manusia terhadap Kemiskinan Okta Aking Dwi Padmono
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3380

Abstract

Poverty, according to the World Bank (2000), is defined as "poverty is pronounced deprivation in well-being," meaning that poverty is the loss of well-being. This study aims to analyze the impact of income distribution inequality and the Human Development Index (HDI) on poverty in Indonesia. The research utilizes data sourced from the Central Statistics Agency (BPS) report. The study focuses on 34 provinces in Indonesia between 2022 and 2024, examining income inequality and human development quality. The data analysis method used is panel data regression, which allows for analyzing the effects of these variables simultaneously. The findings of this study are: (1) income distribution inequality has a significant impact on poverty levels, indicating that the higher the income inequality, the higher the poverty rate in Indonesia; and (2) the Human Development Index (HDI) also affects poverty levels. The higher the HDI, the lower the poverty rate, suggesting that improvements in education, health, and well-being can reduce poverty. These findings emphasize the importance of reducing income inequality and improving human development quality as effective strategies to decrease poverty in Indonesia. Policies focused on equitable development and improving the quality of life for communities are essential for achieving more widespread well-being across all provinces.

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