Journal of Economics, Business, Accounting and Management
Journal of Economics, Business, Accounting and Management (JEBAM) specifically focuses on the main problems in the development of economic sciences, as follows: - Business, - Management and entrepreneurship, - Finance and accounting, - Marketing and social media, - Human resource management, - Corporate governance, - Economic sustainability
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37 Documents
<![CDATA[Faktor yang mempengaruhi porsi pembiayaan bagi hasil pada Bank Pembiayaan Rakyat Syariah ]]>
<![CDATA[Pramono, Setya]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 1 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/7hake123
<![CDATA[This study examines conceptual and empirical models of Manager Skills, Sharia Compliance, Sharia Bank Characteristics, Manager Perception of Sharia Bank Internal SDI, Manager Perception of Customer Characteristics, Manager Perception of Regulatory Existence, Manager Perception of Government Support for Profit Sharing Financing Portion at Sharia People's Financing Bank. The selection of the research site was carried out by proportional simple random sampling technique. The sampling technique used in his research was purposive sampling. In this study there were 36 BPRS in DIY and Central Java, then five people were taken as respondents for each BPRS consisting of the Board of Directors, Sharia Supervisory Board, Marketing Manager, Operations Manager (Financing Manager) and Customer Service. So the number is 180 (One Hundred and Eighty) respondents. The object of assessment is the Operations Manager/Financing Manager, considering that this research is related to the portion of profit sharing financing. The results showed that 1) The conceptual skills of managers have a positive effect on the portion of profit sharing financing in Sharia BPR 2) The technical skills of managers have a positive effect on the portion of profit sharing financing in Sharia BPR 3) The social skills of managers have a positive effect on the portion of profit sharing financing in Sharia BPR 4) Manager's perception of the internal SDI of Islamic banks has a positive effect on the portion of profit sharing financing in Sharia BPR 5) Manager's perception about the existence of regulations has a positive effect on the portion of profit sharing financing in Sharia BPR 6) Manager's perception of government support has a positive effect on the portion of profit sharing financing in Sharia BPR 7) There is no influence of the characteristics of Islamic banks on the portion of profit sharing financing in Sharia BPR 8) There is no influence of sharia compliance on the portion of profit sharing financing in Sharia BPR 9) No influence of managers' perception of characteristics customers against the portion of profit sharing financing at BPR Syariah.]]>
<![CDATA[Analisis pengaruh kualitas pelayanan terhadap kepuasan pasien (studi pada pasien R. S. Condongcatur Yogyakarta) ]]>
<![CDATA[M. Rizal]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 1 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/7wfea710
<![CDATA[Empirical research is needed to determine the effect of direct evidence (tangibles) to the satisfaction of the patient, to determine the effect of reliability (reliability) to the satisfaction of the patient, to determine the effect of the guarantee (assurance) to the satisfaction of the patient, to determine the effect of responsiveness (responsivenes) on patient satisfaction and to determine the effect of empathy (empathy) toward patient satisfaction. The results showed that simultaneous five dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, empathy and a significant positive effect on patient satisfaction in hospital Condongcatur Yogyakarta. The results of this study prove, partially physical evidence significant positive effect on patient satisfaction, reliability significantly positive effect on patient satisfaction, partially guarantee a significant positive effect on patient satisfaction, responsiveness partially significant positive effect on patient satisfaction as well as a empathy partial significant positive effect on patient satisfaction.]]>
<![CDATA[Analisis pengaruh kinerja keuangan terhadap cash dividend pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Tama, Fareza Wisnu Aji]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 1 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/6sbcva77
<![CDATA[This research is intended to know and prove the influence of financial performance towards devident cash on manufacturing industries between 2008 -2011 listed in indonesian stock exchange. And also to measure the degree of influence between financial performance towards cash dividend, thus we used return on investment (ROI) debt to total assets (DTA) and earning per share (EPS) as an indicator that give influence towards cash dividend. We used all manufacturing industries listed in Indonesia stock exchange as a population to calculate the outcome of this research. However, during the research we used purposive sampling method to gather the data and in this case there are 152 companies eligible to be classified as good samples of this research. Then we also used SPSS as a tool to calculate statistical test of regression analysis. Based on the data above, we only found that debt to total assets (H3) did not not prove any significant relationship toward cash dividend. However the rest of the proposed hypothesis (H1, H2, H4 and H5) that consist of return on investment, current ratio and earning per share do have significant relationship toward cash dividend. In the other hand all proposed hypothesis’ have significant and positive relationship toward cash dividend simultaneously. During the statistical calculation we also found that independent variable influences as much as 20,7 % toward cash dividend showed in Adjusted R2 calculation and 79,3 % is influenced by other variables outside this research.]]>
<![CDATA[Optimizing the Performance and Governance of MSMEs in the Special Region of Yogyakarta Through Digitalization ]]>
<![CDATA[Aji, Juhari Sasmito]]>;
<![CDATA[Pahlevi, Reza Widhar]]>;
<![CDATA[Pribadi, Ulung]]>;
<![CDATA[Fitria, Audita Arifa]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 1 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/b0n48c40
<![CDATA[A significant feature of technology is its capacity to change the routines and behavior of business players, especially MSMEs actors. MSMEs players in the Special Area have been impacted by the Covid-19 outbreak and are now looking to the MSMEs sector for business opportunities. It is necessary to overcome the difficulty of attaining the digitization of MSMEs. The fact that the MSMEs actors are not fundamentally and mentally equipped is another problem. The study's objective is to evaluate the effectiveness of using digital literacy, e-commerce, and skills as a tactic to enhance MSMEs governance and performance. The main sources of data for the study were imaginative MSMEs Daerah Istimewa Yogyakarta actors. The analytical unit of the study is the manager or owner of MSMEs in Daerah Istimewa Yogyakarta. In this study, primary data are gathered by a questionnaire. The sample size was established using a simple proportionate random sampling approach. The AMOS SEM analysis tool and a sample of 20% of all MSMEs in each district and city of the Daerah Istimewa Yogyakarta are used to achieve this. According to the study's findings, E-Commerce affects the MSMEs Governance, Digital Expertise affects MSMEs Governance and Performance, MSMEs Governance the performance of MSMEs. However, E-Commerce has no effect on the performance of MSMEs.]]>
<![CDATA[Penerapan sistem reward berbasis kinerja karyawan di Maestro Parfum Yogyakarta ]]>
<![CDATA[Utama, Surya Wahyu]]>;
<![CDATA[Prasojo, Eko]]>;
<![CDATA[Kurnianingsih, Retno]]>;
<![CDATA[Pahlevi, Reza Widhar]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/tcxv6q77
<![CDATA[Penelitian ini membahas tentang penerapan sistem reward berbasis kinerja karyawan di Maestro Parfum Yogyakarta. Penelitian ini dilatar belakangi oleh berkembangnya parfum isi ulang dan pengelolaan sumber daya manusia.Penelitian ini merupakan penelitian kualitatif, lokasi yang dijadikan tempat penelitian adalah Maestro Parfum Yogyakarta, adapun yang menjadi subjek penelitian ini adalah seluruh karyawan berjumlah 92 orang, teknik pengumpulan data yang digunakan adalah dengan wawancara. Berdasarkan hasil penelitian dapat disimpulkan bahwa reward yang diberikan Maestro Parfum Yogyakarta memberikan motivasi bagi karyawan dalam bekerja. Reward yang diberikan Maestro Parfum Yogyakarta berupa uang tunai, kenaikan jabatan dan berupa barang.]]>
<![CDATA[Pengaruh kepemimpinan instruktif dan keadilan organisasi terhadap perilaku menyimpang karyawan melalui kepercayaan organisasi sebagai variabel intervening ]]>
<![CDATA[Heriyanto, Peyi]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 1 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/vebzjq88
<![CDATA[This study aims to determine the influence of Instructive Leadership and Organizational Justice to the Organizational Belief of Gadjah Mada University, to know the influence of Instructive Leadership and Organizational Justice to the Deviant Behavior of Gadjah Mada University Employees, to know the influence of Organizational Beliefs on Employee Deviant Behavior of Gadjah Mada University, Instructive Leadership and Organizational Justice to the Deviant Behavior of Employees of Gajah Mada University through Organizational Trust. This research method with quantitative approach, that is descriptive test and inferential analysis by using path analysis tool. The data collection technique using questionnaires, where the respondents of the research are employees of the education staff of Gadjah Mada University, this research which will be the research sample is the staff of the educational staff that number is spread in 18 Faculties and one vocational school. The results are expected to be in line with the objectives of the study and meet the expectations of researchers, enterprises and stakeholders]]>
<![CDATA[Implementasi good corporate governance, whistleblowing system dan risiko sanksi pajak terhadap kepatuhan wajib pajak ]]>
<![CDATA[Sulistyowatie, Syska Lady]]>;
<![CDATA[Pahlevi, Reza Widhar]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/bs97xt84
<![CDATA[Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance. Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.]]>
<![CDATA[Faktor yang mempengaruhi kinerja pembiayaan bagi hasil Bank Syariah di Indonesia ]]>
<![CDATA[Okviana, Dian]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/87w4sc97
<![CDATA[The purpose of this study is to analyze the effect of Good Corporate Governance on the Performance of Sharia Bank Profit Sharing in Indonesia, to analyze the effect of Investment Account Holders on the Performance of Sharia Bank Profit Sharing in Indonesia, to analyze the effect of Bank Capital on the Performance of Sharia Bank Profit Sharing in Indonesia and to analyze the influence of Bank Assets on the Performance of Sharia Bank Profit Sharing in Indonesia. The population in this study is the Sharia Commercial Bank and Sharia BPR companies that have been registered with Bank Indonesia until the end of 2014 until 2017. The sampling technique uses purposive sampling technique. The analytical tool used in this study is using multiple linear regression. Based on the results of the hypothesis test shows that Good Corporate Governance has a significant influence on the Performance of Profit Sharing; Investment Account Holders has a significant influence on the Performance of Revenue Sharing; There is no influence of Bank Capital on the Performance of Financing for Profit Sharing and Bank Assets that have a significant influence on the Performance of Profit Sharing.]]>
<![CDATA[Faktor yang Mempengaruhi Tingkat Kecurangan Karyawan PT. BUM Pabrik Perikanan Samudera Kendari ]]>
<![CDATA[Oktaviana, Rieski Dwi]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/fd4f9e35
<![CDATA[The purpose of this study is to provide empirical evidence of the influence of employee attitudes toward fraud on PT. BUM Kendari ocean fisheries, provide empirical evidence of the effect of pressure on the employee to fraud PT. BUM Kendari ocean fisheries, provide empirical evidence influence employees the opportunity to fraud at PT. BUM Kendari ocean fisheries, provide empirical evidence of the influence of employee capability to fraud at PT. BUM Kendari ocean fisheries, provide empirical evidence influence attitudes, the pressure occasion, and employee capability simultaneously to fraud on PT. BUM Kendari ocean fisheries. The population in this study were employees of PT. BUM Kendari ocean fisheries as many as 42 employees. The sampling technique using census method. Census method is sampling technique when all members of the population used as a sample. The analysis tool used is the Multiple Linear Regression Analysis. The results showed that There is a significant influence on the attitude (Rationalization) against fraud with a significance value of 0.045. There is a significant influence of pressure against fraud with a significance value of 0.008. There is a significant influence of opportunities against fraud with a significance value of 0.027. There is a significant influence on the capability of the fraud with a significance value of 0.002. There is a significant influence on the attitude (Rationalization), Pressure, opportunity and capability against fraud with a significance value of 0.009.]]>
<![CDATA[Pengaruh kemampuan diri dan kesiapan untuk berubah terhadap kinerja Karyawan Monahara Center of Borobudur Study Kabupaten Magelang ]]>
<![CDATA[Muhdin]]>
<![CDATA[ Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management ]]>
Publisher : <![CDATA[CV. Kurnia Grup ]]>
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DOI: 10.61476/wd8vcz83
<![CDATA[This study aims to examine the effect of self-ability and readiness to change on work motivation and employee performance, examine the effect of work motivation on employee performance, and examine the stronger influence between self-ability and readiness to change on performance if mediated by work motivation. The research sample was 127 employees of Manohara Center of Borobudur Study in Magelang District. The statistical analysis tool used in this study is the Multiple Linear Regression Analysis and Path Analysis model. Based on the results of the study using Multiple Linear Regression Analysis and path analysis (Path Analysis) shows the results between that self-ability and readiness to change have a significant effect on employee work motivation, self-ability has a significant influence on employee performance, while readiness to change does not have a significant effect on performance, work motivation has a significant influence on employee performance.]]>
