cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Sidik
Contact Email
mgcn.sidik@gmail.com
Phone
+6289671418611
Journal Mail Official
office@kampusakademik.my.id
Editorial Address
jl.kidalem kudu baru rt 1 rw 6 genuk semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Published by CV Kampus Akademik Publising
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 72 Documents
 2   3   4   5   6 
Search results for , issue "Vol. 2 No. 5 (2025): September" : 72 Documents clear
PENGARUH PERPUTARAN MODAL KERJA DAN CURRENT RATIO TERHADAP RETURN ON ASSET PADA PT DHARMA SATYA NUSANTARA TBK. PERIODE 2014-2023 Muhammad Zulfi Alfiansyah; Ria Rosalia Simangunsong
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1353

Abstract

This study aims to determine the effect of Working Capital Turnover and Current Ratio on Return On Assets at PT Dharma Satya Nusantara Tbk. Period 2014 until 2023. The research method used is a quantitative method with the type of quantitative associative research method. With secondary data obtained through financial reports obtained from PT Dharma Satya Nusantara Tbk. from the websites www.dharmasatyanusantara.com. This study uses multiple linear regression analysis, classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, determination test (R Square), significant test includes statistical t test and F test. The results of this study are based on the results of the t test or partially (individually) for the Working Capital Turnover variable (X1) using SPSS 26 has a t-count value < t-table which is (0.418 < 2.365) with a significant level of 0.688 > 0.05 then Ho1 is accepted and Ha1 is rejected. Based on the results it can be concluded that Working Capital Turnover does not have a significant effect on Return On Asset. In the variable Current Ratio (X2) In the Current Ratio variable (X2) has a t-count value < t-table which is (1.548 < 2.365) with a significant level of 0.166> 0.05 then Ho2 is accepted and Ha2 is rejected. Based on the results it can be concluded that the Current Ratio partially does not significantly influence Return On Assets. Simultaneously Working Capital Turnover and Current Ratio have no significant effect on Return On Assets.
PENGARUH CASH RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSET PADA PT ASTRA INTERNASIONAL TBK PERIODE 2014 - 2023 Ferdiyansah, Muhammad Rifki; Simangunsong, Ria Rosalia
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1354

Abstract

This research was created with the aim of knowing the effect of Cash Ratio and Debt to Asset Ratio on Return On Assets at PT Astra Internasional Tbk for the 2014 - 2023 period. This type of research is quantitative with a descriptive method with a sample size of 10 years. In processing the data in this study, SPSS version 27 was used. Based on the research results, it can be concluded that the T test on the independent variable Cash Ratio partially has no effect and is not significant on Return On Assets, because it has a Tcount value of -2.049 < Ttable 2.365 while the significance value is 0.080 > 0.05. So it can be concluded that the Cash Ratio has no effect and is not significant on Return On Assets. The independent variable Debt to Asset Ratio in the T Test shows a T value of -1.823 < T table 2.365 while the significance value is 0.162 > 0.05. So it can be concluded that partially the Debt to Asset Ratio has no effect and is not significant on Return On Assets. Based on the results of the F Test, all independent variables, namely Cash Ratio and Debt to Asset Ratio, simultaneously have no effect on Return On Assets, this is indicated by the Fcount value of 2,100 < Ftable 4.737 while the significance value is 0.193 > 0.05. So it can be concluded that the independent variables studied do not simultaneously influence the dependent variable.
PENGARUH KOMUNIKASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA SENTRAL CAWANG HOTEL JAKARTA TIMUR Sepriani, Muni; Sari, Ratna
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1355

Abstract

The purpose of this study was to determine the partial and simultaneous influence of communication and work discipline on employee performance at the Sentral Cawang Hotel, East Jakarta. The method used was quantitative.. The sampling technique used saturated sampling and a sample of 61 respondents was obtained. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficients, coefficients of determination and hypothesis testing. The results of this research are that communication has a significant effect on employee performance with a coefficient of determination value of 51.8% and the hypothesis test obtained t count > t table or (4.587 > 2.001). Work discipline has a significant effect on employee performance with a coefficient of determination value of 61.7% and hypothesis testing obtained t count > t table or (8.639 > 2.001). Communication and work discipline simultaneously have a significant effect on employee performance with the regression equation Y = 33.374 + 0.080X1 + 0.196X2. The coefficient of determination value is 82.7% while the remaining 17.3% is influenced by other factors. Hypothesis testing obtained calculated F value > F table or (84.318 > 3.156).
PENGARUH FINANCIAL LITERACY, FINANCIAL KNOWLEDGE, FINANCIAL SELF EFFICACY, DAN FINANCIAL TECHNOLOGY TERHADAP PERILAKU MANAJEMEN KEUANGAN (Studi Kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis di Universitas Budi Luhur) Zavyra Maharani Putri; Retno Fuji Oktaviani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1357

Abstract

This study aims to determine the effect of Financial Literacy, Financial Knowledge, Financial Self Efficacy, Financial Technology on Financial Management Behavior. The object of this study is students of the Faculty of Economics andBusiness at Budi Luhur. The data used in this study is primary data directly by distributing questionnaires via google form. The type of research used is quantitative research. The sample in this study was 95 respondents. The sampling technique used was purposive sampling. The analysis technique used was PLS (Partial Least Square) using SmartPLS v.4.1.0.4. Based on the resultsof the study, it shows that Financial Literacy, Financial Knowledge, Financial Self Efficacy, and Financial Technology have a significant positive effect on Financial Management Behavior in students of the Faculty of Economics and Business at Budi Luhur University.   Keywords: Financial Literacy, Financial Knowledge, Financial Self Efficacy, Financial Technology, Financial Management Behavior   Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh Financial Literacy, Financial Knowledge, Financial Self Efficacy, Financial Technology terhadap Perilaku Manajemen Keuangan. Objek dalam penelitian ini adalah Mahasiswa Fakultas Ekonomi dan Bisni di Budi Luhur. Data yang digunakan pada penelitian ini adalah data primer secara langsung dengan penyebaran kuesioner melalui google form. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Sampel dalam penelitian ini sebanyak 95 responden. Teknik sampling yang digunakan adalah purposive sampling. Teknik analisis yang digunakan adalah PLS (Partial Least Square) menggunakan SmartPLS v.4.1.0.4. Berdasarkan hasil penelitian menunjukkan bahwa Financial Literacy, Financial Knowledge, Financial Self Efficacy, dan Financial Technlogy berpengaruh positif signifikan terhadap Perilaku Manajemen Keuangan pada mahasiswa Fakultas Ekonomi dan Bisnis di Universitas Budi Luhur.    
PENGARUH INKLUSI KEUANGAN, LITERASI KEUANGAN, KUALITAS MANAJEMEN KEUANGAN, DAN PERILAKU MANAJEMEN KEUANGAN TERHADAP KINERJA KEUANGAN PADA UMKM WARKOP DI JAKARTA BARAT Revina Zahrani; Retno Fuji Oktaviani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1358

Abstract

This study aims to determine the effect of Financial Inclusion, Financial Literacy, Financial Management Quality and Financial Management Behavior on Financial Performance in MSME Warkop in West Jakarta. The sample of this study was 96 respondents in MSME Warkop in West Jakarta. This study was conducted with a quantitative approach with a survey method. For data analysis, namely SEM analysis assisted by the SmartPLS program and Microsoft Excel. The results of the study showed that Financial Inclusion, Financial Management Quality and Financial Management Behavior have a positive and significant effect on the Financial Performance of MSME Warkop in West Jakarta. While Financial Literacy does not show a significant effect on Financial Performance. Penelitian ini bertujuan untuk mengetahui pengaruh Inklusi Keuangan, Literasi Keuangan, Kualitas Manajemen Keuangan dan Perilaku Manajemen Keuangan terhadap Kinerja Keuangan pada UMKM Warkop di Jakarta Barat. Sampel penelitian ini ada 96 responden pada UMKM Warkop di Jakarta Barat. Dalam penelitian ini dilakukan dengan pendekatan kuantitatif dengan metode survei. Untuk analisis data yaitu analisis SEM yang dibantu dengan program SmartPLS serta Microsoft Excel. Hasil penelitian menunjukan bahwa Inklusi Keuangan, Kualitas Manajemen Keuangan dan Perilaku Manajemen Keuangan memiliki pengaruh positif dan signifikan terhadap Kinerja Keuangan UMKM Warkop di Jakarta Barat. Sedangkan Literasi Keuangan tidak menunjukkan pengaruh yang signifikan terhadap Kinerja Keuangan.
Pengaruh Inventory Intensity, Kebijakan Hutang, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Shilla Anjelina; Adhitya Putri Pratiwi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1360

Abstract

This study aims to analyze the effect of inventory intensity, leverage, and firm size on tax aggressiveness. This study was conducted by analyzing the financial statements of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. In selecting samples, this study used a purposive sampling technique, namely 145 observation data from 29 selected companies. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. The panel data regression method is used as the research methodology in this study. The analysis of the research results uses the help of Eviews 12 Student Version Lite software. The results of the study indicate that the best model is the Fixed Effect Model (FEM). The results of this study indicate that Inventory Intensity partially has no effect on Tax aggressiveness, Leverage partially has no effect on Tax aggressiveness, Firm Size partially affects on Tax aggressiveness, and simultaneously Inventory Intensity, Leverage, and firm size has a negative affect on Tax aggressiveness.
PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK Yusuf Arief Budiman; Lia Ira Sahara
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1362

Abstract

Abstrak. This study aims to analyze the effect of Capital Intensity, Company Size, and Financial Distress on tax aggressiveness in manufacturing companies within the non-cyclical industry sector listed on the Indonesia Stock Exchange (IDX) for 2019–2023. Using a quantitative approach with secondary data from annual financial reports, the study applied purposive sampling, resulting in 19 companies over five years, yielding 95 observations. The findings reveal that Capital Intensity, Firm Size, and Financial Distress collectively influence tax aggressiveness. Partially, Capital Intensity negatively affects tax aggressiveness, Firm Size shows no significant impact, while Financial Distress also has a negative effect. These results indicate that internal company characteristics significantly shape corporate tax strategies, suggesting that companies with higher capital intensity or facing financial distress tend to be less aggressive in tax planning. This research highlights the importance of considering firm-specific factors in understanding corporate tax behavior. Keywords: Capital Intensity; Company Size; Financial Distress; Tax Aggressiveness. Abstrak. Penelitian ini menganalisis pengaruh Capital Intensity, Ukuran Perusahaan, dan Financial Distress terhadap agresivitas pajak pada perusahaan manufaktur sektor industri consumer non-cylicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Dengan pendekatan kuantitatif dan menggunakan data sekunder berupa laporan keuangan tahunan, teknik purposive sampling menghasilkan 19 perusahaan selama lima tahun dengan total 95 observasi. Hasil penelitian menunjukkan bahwa Capital Intensity, Ukuran Perusahaan, dan Financial Distress secara simultan berpengaruh terhadap agresivitas pajak. Secara parsial, Capital Intensity berpengaruh negatif terhadap agresivitas pajak, Ukuran Perusahaan tidak berpengaruh signifikan, sedangkan Financial Distress berpengaruh negatif. Temuan ini menunjukkan bahwa karakteristik internal perusahaan berperan penting dalam membentuk strategi pajak, di mana perusahaan dengan intensitas modal tinggi atau mengalami kesulitan keuangan cenderung kurang agresif dalam perencanaan pajak. Kata Kunci: Capital Intensity; Ukuran Perusahaan; Financial Distress; Agresivitas Pajak
PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR BASIC MATERIALS INDUSTRI CONSTRUCTION MATERIALS YANG TERDAFTAR DI BEI PERIODE 2017 - 2023 Aulia, Muhayatul; Andriyani, Hapsari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1365

Abstract

This study aims to determine the effect of leverage and liquidity on Financial distress in Basic Materials Industry Construction Materials companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 - 2023. This study is motivated by the problem of oversupply in the cement industry which causes a decline in the company's financial performance and increases the risk of Financial distress. Financial Distress is a condition of declining financial health of a company that occurs before bankruptcy. The leverage variable is measured using the Debt To Asset Ratio (DAR) while the Current Ratio (CR) and Financial distress are measured using the Altman Z-Score method. The research method used is a quantitative approach with panel data regression analysis. The sampling technique uses the Purposive Sampling method, with a total of 4 (Four) companies namely INTP, SMBR, SMGR, SMCB. The results of this study indicate that partially leverage measured using the Debt To Asset Ratio (DAR) has a significant negative effect on Financial distress while liquidity measured using the Current Ratio (CR) has a significant positive effect on Financial distress and simultaneously or together leverage and liquidity have a significant positive effect on Financial
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PT KALBE FARMA TBK PERIODE 2015-2024 Sulisti, Vera; Safii, Mohamad
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1366

Abstract

This study aims to determine the Influence of Capital Structure (DER) and Profitability (ROA) on Company Value (PBV) at PT Kalbe Farma Tbk for the 2015-2024 Period. The data used is secondary data in the form of financial statements of PT Kalbe Farma Tbk obtained from the official website of PT Kalbe Farma Tbk which is listed on the Indonesia Stock Exchange. In this study, the researcher used a quantitative method by testing hypotheses with statistical methods using the Statistical Package for the Social Sciences (SPSS) application program version 25. The data analysis techniques used were descriptive statistical tests, classical assumption tests, multiple linear regression, hypothesis tests, correlation coefficients and determination coefficients. The results of the study show that partially, the Capital Structure (DER) does not have a significant negative influence on the Company Value (PBV) with a calculation of │-458 │< table of 2.365 and a significance value of 0.661 > 0.05. Profitability (ROA) had a significant positive effect on the Company Value (PBV) with a calculation of 6.026 > table 2.365 with a significance level of 0.001 < 0.05. The results of the simultaneous test showed that Capital Structure (DER) and Profitability (ROA) had a significant positive effect on the Company Value (PBV) with a value of Fcal 22.019 > Ftable of 4.74 and a significance value of 0.001< 0.05. The coefficient of determination (R²) value of 0.824 indicates that Debt to Equity Ratio and Return on Assets contribute 82.4% to the Price to Book Value, while the remaining 17.6% is influenced by other variables not examined in this study.
PENGARUH KINERJA KEUANGAN DAN KONDISI MAKRO EKONOMI TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 - 2023 Rahayu, Dini Dwi Asry; Hapsari, Andriyani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i5.1367

Abstract

. This research aims to analyze the influence of financial performance and macroeconomic conditions on the value of companies in the telecommunications sub sektor listed on the Indonesia Stock Exchange. The observation period used is from 2019 to 2023. The independent variables studied are financial performance measured by return on equity (ROE) and macroeconomic conditions measured by inflation, while the dependent variable is the company's value measured by price to book value (PBV). The type of this research is quantitative with an associative approach using panel data regression analysis techniques. The research population includes 22 companies in the telecommunications sub sektor, and by using the purposive sampling method, a sample of 9 companies was obtained. The research results indicate that partially, financial performance (ROE) has a significant effect on company value (PBV) with a t-statistic value of 4.568924 > t-table 2.0180 and a significance value of 0.0000 < 0.05. Meanwhile, macroeconomic conditions (inflation) partially do not have an effect and are not significant on company value (PBV), as evidenced by a t-statistic value of -0.577563 < t-table 2.0180 and a significance value of 0.5666 > 0.05. However, simultaneously, financial performance and inflation have an effect and are significant on company value with an F-statistic value of 10.39659 > F-table 3.21994 and a significance value of 0.000215 < 0.05. The contribution of these two variables to the company's value is 29.92%, while the remainder is explained by other variables outside the scope of this research model.

Page 4 of 8 | Total Record : 72

 2   3   4   5   6 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2026): MARET 2026 Vol. 3 No. 1 (2026): Januari Vol. 2 No. 6 (2025): November Vol. 2 No. 5 (2025): September Vol. 2 No. 4 (2025): JULI Vol. 2 No. 3 (2025): Mei Vol. 2 No. 2 (2025): Maret Vol. 1 No. 4 (2024): November Vol. 1 No. 3 (2024): September Vol. 1 No. 2 (2024): Juli Vol. 1 No. 1 (2024): Mei More Issue