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Contact Name
Efraim Ferdinan Giri
Contact Email
efraim.giri@stieykpn.ac.id
Phone
+6285743404483
Journal Mail Official
jebstieykpn@gmail.com
Editorial Address
The Institutions of Research and Community Service (IRCS) YKPN School of Business Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta Jalan Seturan, Sleman, DIY 55281 Telp. (0274) 486160, 486321 Fax. (0274) 486155
Location
Kab. sleman,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Ekonomi dan Bisnis
ISSN : 19783116     EISSN : 26217880     DOI : https://doi.org/10.53916/jeb.v18i1
Jurnal Ekonomi dan Bisnis is a scientific journal published by the Institute Community Service Institute YKPN School of Business Research. JEB publishing is intended as a medium for presenting scientific works, both in the form of scientific studies and research results in the fields of economics and business. In addition, the issuance of JEB is also intended to complement the publication of the Journal of Accounting & Management (JAM) STIE YKPN Yogyakarta. Manuscripts of scientific studies and research results in accounting, management, and economics can be sent to the JEB Editorial Office Jalan Seturan, Yogyakarta 55281 or OJS jeb.stieykpn.ac.id or via e-mail jeb@stieykpn.ac.id. JEB is issued 3 (three) times in 1 year, namely in March, July, and November. To subscribe to JEB STIE YKPN Yogyakarta, please contact the JEB editorial office address.
Articles 60 Documents
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER DI BIDANG PERPAJAKAN DENGAN PELUANG KARIER SEBAGAI VARIABEL MODERASI Lia Indah Setyawati; Manggar Wulan Kusuma
Jurnal Ekonomi Dan Bisnis Vol 17 No 2 (2023): JEB Vol 17 No 2 Juli 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i2.49

Abstract

This study aims to determine the effect of perception, motivation, tax knowledge, behavioral attitudes, and professional recognition on the interest of accounting study program students at several universities in Yogyakarta to have a career in the field of taxation. Independent variables consist of perception, motivation, knowledge of taxation, behavioral attitudes, and professional recognition and career interest as the dependent variable. The contribution in this study, namely the authors added a moderating variable in the form of career opportunities which aims to strengthen the influence of the independent variables on the dependent variable.The results showed that perceptions, motivation, knowledge of taxation, and behavioral attitudes had an influence on the interest of students of accounting study programs in Yogyakarta to have careers in the field of taxation. Meanwhile, professional recognition has no effect on career interest in taxation and career opportunities cannot strengthen the influence of the independent variable on the dependent variable.
THE EFFECT OF INCOME, NETWORKING, AND E-COMMERCE ON THE INTEREST TO BE AN ENTREPRENEUR Shita Lusi Wardhani; Lita Kusumasari
Jurnal Ekonomi Dan Bisnis Vol 17 No 2 (2023): JEB Vol 17 No 2 Juli 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i2.50

Abstract

There is a gap between employment and vacant jobs in Indonesia. It is a problem that needs to be solved. The Indonesian government keeps trying to solve the problem by encouraging the youths to be entrepreneurs. The purpose of the study is looking for the affected factors of entrepreneurs. Previous research stated that income was a dominant factor to be an entrepreneur and to create and make company growth, the network was the key while E-commerce could facilitate all business processes to the world. The hypotheses of the research are higher income expectations, networking, and e-commerce positively affect the interest to be entrepreneurs. The research method is multiple regression. Data is collected by distributing questionnaires to 160 college students. The data passed the validity and reliability. The F test result showed that the model passed. R2 stated that 41.9% of the model was explained by variables. The regression result showed that higher income, networking, and e-commerce positively and significantly affected the interest to be entrepreneurs. Based on the result, the variables should be socialized to encourage unemployment to be entrepreneurs
THE INFLUENCE OF FINANCIAL DISTRESS, GOING CONCERN OPINION, PROFITABILITY, MANAGEMENT CHANGES, AND COMPANY GROWTH ON AUDITOR SWITCHING Suyatni Utami; Rusmawan Wahyu Anggoro
Jurnal Ekonomi Dan Bisnis Vol 17 No 2 (2023): JEB Vol 17 No 2 Juli 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i2.52

Abstract

This study aims to determine whether there is an effect offinancial distress, going concern opinion, profitability, management changes, and company growth on auditor switching ofproperty and real estate sector companies listed on the Indonesia Stock Exchange from 2014 to 2020. Purposive sampling was usedto select the sample, 79 companies were selected and 24 met the criteria.The selected samplewas tested (24 companies or 168 observations)and analyzedusingLogistic Regression Analysis(LRA) techniques.The results indicatethat financial distress and profitability have no effecton voluntary auditor switching whilegoing concern opinion,company growth,and management changesinfluencedvoluntary auditor switching.Based on this research limitation, further research shoulduse another sector, addingnewvariables and usingbetter techniquesfor detecting auditor switchingto increase the power of the tests.
ANALYSIS OF THE INFLUENCE OF EDUCATION, HEALTH AND PRODUCTIVITY ON INCOME INEQUALITY IN 34 PROVINCES IN INDONESIA (2015-2021) Sugiyanto FX; Atria Arie Pamungkas
Jurnal Ekonomi Dan Bisnis Vol 17 No 2 (2023): JEB Vol 17 No 2 Juli 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i2.53

Abstract

Alleviating poverty and income inequality is the essence of development issues and is the main objective of development policies in many countries, including Indonesia. Income inequality is a condition that shows the disproportionate distribution of income from the total income of the Gross Domestic Product (GDP) to the income of households. Therefore, it is necessary to determine the factors that cause income inequality. This study aims to find out (1) The influence of education, health, and productivity on income inequality or the Gini Index; (2) The condition of income inequality inside and outside Java within 2015 – 2021. This study used secondary data obtained from Badan Pusat Statistik and processed using the panel data regression method and the Fixed Effect Model approach with Eviews 12. The results of this study indicate: (1) The distribution of education proxied using data on the average years of schooling has significant and negative influence on income inequality. (2) The health distribution proxied using Life Expectancy Rate data has significant and negative influence on income inequality. (3) Labor productivity has no significant and negative influence on income inequality. (4) Java has a smaller income inequality index compared to provinces outside Java.
MARKETING MIX TERHADAP PURCHASE INTENTION PADA PRODUK R&B TEA SUMMARECON MALL SERPONG Fadhulloh, Fariz Alaudin; Widiati, Euis
Jurnal Ekonomi Dan Bisnis Vol 17 No 3 (2023): JEB Vol 17 No 3 November 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i3.63

Abstract

Marketing mix strategy is one of the business strategies implemented by companies to attract consumer purchase interest in order to sustain their business. The marketing strategy consists of 7Ps (Product, Price, Promotion, Place, People, Process, Physical Evidence). The aim of this research is to determine the influence of marketing mix on consumer purchase interest in R&B Tea Summarecon Mall Serpong products. This research uses a quantitative research design. The population size in this study is 23,752 consumers, while the sample size is 100 respondents. The sampling technique used is purposive sampling. The primary data used in this study is a questionnaire survey distributed using Google Form to 100 individuals who have consumed R&B Tea Summarecon Mall Serpong products. Hypothesis testing is conducted using simple linear regression analysis, and the research findings reveal that the marketing mix has a positive influence on consumer purchase interest.
ANALISIS PENGARUH DANA ALOKASI UMUM, BELANJA MODAL, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI BALI Putra, I Gede Rizky Mahendra; Algifari
Jurnal Ekonomi Dan Bisnis Vol 17 No 3 (2023): JEB Vol 17 No 3 November 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i3.66

Abstract

This aims of this research is to find empirical evidence the impact of General Allocation Fund (DAU), Capital Expenditures (BM), and Gross Regional Domestic Product (GDP) on Original Revenue (PAD) in the province of Bali. This study uses data about PAD, DAU, BM, and PDRB 8 regencies and 1 city in the province of Bali in 2017-2021. The data obtained from Central Statistics Agency (BPS) report 2023. The research model that used to test the research hypothesis is the panel data regression model. The best model found was the random effects model. The results of this study found that DAU has a negative effect on PAD, while BM and GRDP have a positive influence on district/city PAD in the province of Bali.
PENGARUH DISIPLIN, KOMPETENSI, DAN MOTIVASI TERHADAP KUALITAS PELAYANAN PETUGAS PAJAK KENDARAAN BERMOTOR DI SAMSAT KLATEN Rahmawati, Restia; Badrudin, Rudy
Jurnal Ekonomi Dan Bisnis Vol 17 No 3 (2023): JEB Vol 17 No 3 November 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i3.69

Abstract

This study aims to explain the effect of work discipline, employee competence, and work motivation on the service quality of motor vehicle tax officer at SAMSAT Klaten. Data collection techniques used in this study is questionnaires to pewajib pajak at SAMSAT Klaten. The sample in this study were 100 responden with simple random sampling. The data analysis techniques in this study include validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, F test, t test, and coefficient determination test. The result of the study are variable effect of work discipline, employee competence, and work motivation together or simultaneously have a significant effect on Service Quality of motor vehicle tax officer at SAMSAT Klaten. Partially, each variable, namely work discipline, employee competence, and work motivation, has a significant effect on Service Quality of motor vehicle tax officer at SAMSAT Klaten. The service quality variable can be explained by work discipline, employee competence, and work motivation which are explained by the independent variable of 78,8% and the others are influenced by another variable.
PENGARUH RASIO PROFITABILITAS, RASIO LIKUIDITAS, DAN RASIO SOLVABILITAS TERHADAP HARGA SAHAM (Studi Empiris pada Sektor Transportasi dan Logistik yang terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Shandra Devi, Putri; Herinanto, Redy
Jurnal Ekonomi Dan Bisnis Vol 17 No 3 (2023): JEB Vol 17 No 3 November 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i3.71

Abstract

This study aims to partially and simultaneously analyze the effect of profitability, liquidity, and solvency ratios on stock prices in the Transportation and Logistics sector listed on the Indonesia Stock Exchange for the 2019-2021 period. This research was conducted using quantitative methods and taken from secondary data in the form of company quarterly financial report data. The population in this study was 30 Transportation and Logistics companies listed on the Indonesia Stock Exchange and a sample taken of 10 companies. The results showed that partially current ratio (CR), debt to equity ratio (DER) has a negative and insignificant effect on stock prices, while return on equity (ROE) has a positive and insignificant effect on stock prices. Simultaneously, the current ratio, debt to equity ratio, and return on equity have no significant effect on the stock price.
KAJIAN KEBIJAKAN RELOKASI TERAS MALIOBORO DALAM RANGKA OPTIMALISASI MINAT BELANJA WISATAWAN DAN PENINGKATAN PAD PROVINSI DAERAH ISTIMEWA YOGYAKARTA Wardhani, Shita Lusi Wardhani; Kusuma, Manggar Wulan
Jurnal Ekonomi Dan Bisnis Vol 17 No 3 (2023): JEB Vol 17 No 3 November 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i3.72

Abstract

Optimizing the role of Teras Malioboro in increasing PAD, the Provincial Government plans to concentrate the location of street vendors into one location in the Teras Malioboro I area. In 2023, the DIY Provincial Government plans to immediately build a new tourist spot in the Malioboro area, namely the Jogja Planning Gallery. The location chosen to build the building is Teras Malioboro 2 so the DIY Provincial Government plans to move Teras Malioboro 2 to the Teras Malioboro 1 area. This policy was implemented so that street vendors can get more representative locations because the current locations are felt to be uneven. With this concentration, it is hoped that tourists will find convenience and comfort in shopping. This research measures the influence of store atmosphere and location on tourists' buying interest and tourists' regional origin as moderating variables. SEM analysis using SmartPLS software was used in this research. The research results show that the store atmosphere and location of the Malioboro terrace are able to influence tourists' buying interest. The results of this research prove that this policy is appropriate to implement. The more strategic the location of Malioboro Terrace, the more tourists will be interested in shopping, because they won't have to have difficulty reaching that location. This research also proves that the region where tourists come from can strengthen the influence of store atmosphere and location on tourists' buying interest.
ANALISIS PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN, KEPERCAYAAN, GAYA HIDUP, LITERASI KEUANGAN, DAN RISIKO TERHADAP PENGGUNAAN QRIS SEBAGAI ALAT PEMBAYARAN DIGITAL PADA MAHASISWA DI YOGYAKARTA Putri, Melisa Tania; Hatta, Atika Jauharia; Indraswono, Cahyo
Jurnal Ekonomi Dan Bisnis Vol 17 No 3 (2023): JEB Vol 17 No 3 November 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i3.73

Abstract

This research aims to analyze the perceived usefulness, perceived ease of use, trust, lifestyle, financial literacy and risks in using QRIS as a digital payment tool among students in Yogyakarta. The method used for data collection was a survey using a questionnaire, and obtained 133 respondents by purposive sampling technique. Using multiple linear regression for data analysis, the results showed that perceived usefulness, perceived ease of use, trust, lifestyle, financial literacy and risk influenced the use of QRIS. The research results succeeded in providing support for the proposed TAM theory. Students use QRIS as digital payments when they feel that using QRIS will speed up payments and be flexible to use as a means of payment.