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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 72 Documents
PENGARUH PEMAHAMAN GOOD CORPORATE GOVERNANCE, MEKANISME REWARD DAN PUNISHMENT TERHADAP KINERJA KARYAWAN Firda Eka Khoirun Nisa; Lailatul Amanah
Jurnal Ekonomi Dan Bisnis Vol 19 No 1 (2025): JEB Vol 19 No 1 Maret 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i1.99

Abstract

This research aimed to examine Good Corporate Governance understanding and the meachanism of reward and punishment on the employees’ performance at PT Asana Alfa Indonesia Surabaya. The research was quantitative. Furthermore, the population was all employees who worked at PT Asana Alfa Indonesia, in Surabaya. The data collection technique used purposive sampling, in which the sample was based on criteria given. In line with that, 40 employees of PT Asana Alfa Indonesia Surabaya who worked for more than 1 year fulfilled the criteria as the respondents. Moreover, the instrument in the data collection technique was a questionnaire with the 5 Likert scale. The questionnaires were distributed to the respondents. Additionally, the data analysis technique used multiple linear regression with the SPSS (Statistical Product and Service Solution)26. The result showed that Good Corporate Governance understanding and the mechanism of reward and punishment affected the employees’ performance at PT Asana Alfa Indonesia, in Surabaya. In conclusion, the hypothesis was proven.
PENGARUH BRAND AWARENESS, BRAND IMAGE, DAN WORD OF MOUTH TERHADAP MINAT PEMBELIAN ULANG KONSUMEN MIE GACOAN YOGYAKARTA Rae Ginola Purba; Rudy Badrudin
Jurnal Ekonomi Dan Bisnis Vol 19 No 1 (2025): JEB Vol 19 No 1 Maret 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i1.100

Abstract

This study aims to analyze the influence of brand awareness, brand image, and word of mouth on the repurchase intention of Mie Gacoan consumers in Yogyakarta. The approach used is quantitative, with data collected in the form of numbers to analyze the relationships between the variables under study. The research population consists of all Mie Gacoan consumers in Yogyakarta, and the sample is taken using purposive sampling techniques, with criteria for consumers who reside in Yogyakarta and have purchased Mie Gacoan at least once. The data collection technique uses a Likert scale 5-point questionnaire to assess respondents' perceptions of the variables under study. The results of hypothesis testing analysis show that brand awareness, brand image, and word of mouth have an impact on the repurchase intention of Mie Gacoan consumers in Yogyakarta.
ANALYSIS OF INFORMATION SYSTEM MODERNIZATION IN IMPROVING INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA SUKOMANUNGGAL SURABAYA Ayu Praditias Sumono Putri; Arief Rahman; Ali Muhdor; Fitriyah Kusuma Devi
Jurnal Ekonomi Dan Bisnis Vol 19 No 1 (2025): JEB Vol 19 No 1 Maret 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i1.101

Abstract

The Directorate General of Taxes is carrying out new innovations in the field of taxation, namely by utilizing information technology, resulting in the launch of computer taxation systems such as modernization, e-filing to make it easier for taxpayers to report annual tax returns. This research aims to evaluate the impact of implementing modernization of the tax system, especially the e-filing feature, on increasing individual taxpayer compliance at KPP Pratama Sukomanunggal Surabaya. Using a descriptive qualitative approach, this research collects data through interviews, observation and documentation. The research results show that modernization of the tax system, especially e-filing facilities, has made a significant contribution to increasing taxpayer compliance in submitting Annual Tax Returns (SPT). Ease of access, time efficiency and accuracy of data produced by the e-filing system are the main factors driving increased compliance.
FINANCIAL DISTRESS ANALYSIS USING ALTMAN Z-SCORE AND ZMIJEWSKI MODELS: CASE STUDY OF PT CHANDRA ASRI PACIFIC TBK (2019-2023) Alif Pipin Kharisma; Nurul Qomari; Ruchan Sanusi; Dien Ajeng Fauziah
Jurnal Ekonomi Dan Bisnis Vol 19 No 1 (2025): JEB Vol 19 No 1 Maret 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i1.102

Abstract

This study aims to analyze the potential financial distress of PT Chandra Asri Pasific Tbk during the 2019-2023 period using two bankruptcy prediction models, namely Altman Z-Score and Zmijewski. The research method used in this research is descriptive qualitative method, this type of research data uses secondary data. Secondary data, obtained from the company's financial statements on the IDX web. The result of this study is that the value of the average EBIT and ROA indicators in 2019-2023 is quite low, namely 0.3%. However, overall the results of the altman Z-score model are said to be non-distress because it has a value greater than 2.6 (Z-Score>2.6) and in the Zmijewski model the company is also said to be not bankrupt because the value is less than 0 (X-Score<0). The conclusion of this study is that although the finances of PT Chandra Asri Pasific Tbk fluctuate, the company is still able to manage financial performance and manage risks.
PENGARUH INFLUENCER MARKETING, CITRA MEREK DAN TRUST TERHADAP KEPUTUSAN PEMBELIAN PADA APLIKASI TIKTOK Primandaru, Noormalita; Marcelino, Bryan; Nasution, Olivia Barcelona
Jurnal Ekonomi Dan Bisnis Vol 19 No 2 (2025): JEB Vol 19 No 2 Juli 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i2.103

Abstract

This study aims to examine the influence of influencer marketing, brand image, and trust on purchasing decisions for the men's skincare brand Elvicto through the TikTok application in Indonesia. A quantitative research method was employed, utilizing a survey of 100 respondents who are TikTok users and have purchased Elvicto products. Data analysis was conducted using validity, reliability, classical assumption tests, multiple linear regression, and hypothesis testing. The results reveal that influencer marketing has a positive and significant effect on purchasing decisions, while brand image and trust do not show a significant impact. This study highlights the crucial role of influencer marketing in shaping consumer purchasing behavior, whereas brand image and trust require further reinforcement to enhance Elvicto’s marketing effectiveness. The novelty of this research lies in its focus on Indonesian male consumer behavior within the TikTok social commerce context, uncovering that influencer marketing exerts a more dominant influence than traditional factors such as brand image and trust, offering a new perspective on digital marketing dynamics in the men's skincare industry.
Peranan Kualitas Produk dan Diskon Produk pada Pengaruh Live Streaming terhadap Perilaku Impulsive Buying pada Aplikasi TikTok Eriska Kurnia Arum; Algifari; Bianka Andriyani
Jurnal Ekonomi Dan Bisnis Vol 19 No 2 (2025): JEB Vol 19 No 2 Juli 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i2.105

Abstract

The aim of this research is to examine the role of product discounts and product quality in the influence of live streaming on impulsive buying behavior within the TikTok application. This study employs a quantitative approach, collecting data through a questionnaire distributed via Google Forms to respondents aged 12 to 27 who are consumers of TikTok e-commerce. This research used 106 respondents as samples. The analysis results indicate that live streaming does not effect to impulsive buying on Gen Z in Yogyakarta. This research suggests that despite online sales through live streaming, the phenomenon of impulsive buying does not occur. Live streaming that implemented by e-commerce owners on TikTok has no effect to Gen Z's purchasing decisions, who tend to shop rationally while watching live streams. Additionally, the quality of products and discount products offered during live streaming does not moderate effects impulsive buying behavior to Gen Z in Yogyakarta.
PERAN FINANCIAL WELL-BEING DAN AKSES PERMODALAN DALAM MENINGKATKAN KINERJA KEUANGAN USAHA MIKRO DI KECAMATAN KADIPATEN TASIKMALAYA Dyah Ciptaning Lokiteswara Setya Wardhani; Iis Amanah Amida; Siti Nurjamilah
Jurnal Ekonomi Dan Bisnis Vol 19 No 2 (2025): JEB Vol 19 No 2 Juli 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i2.106

Abstract

This study aims to analyze the influence of financial well-being and access to capital on the financial performance of microenterprises. Microenterprises play a vital role in the local economy but often face financial constraints that hinder their sustainability and growth. Using a quantitative approach, primary data were collected through structured questionnaires from 100 microenterprise owners in [insert location]. Financial well-being was measured based on perceptions of personal financial management capabilities, while access to capital included the ease, sources, and frequency of obtaining business funding. Financial performance was assessed using indicators such as income, revenue growth, and business profitability. Multiple linear regression analysis revealed that both financial well-being and access to capital have a significant and positive effect on microenterprise financial performance. These findings highlight the importance of strengthening personal financial capacity and expanding access to capital in enhancing the resilience and development of micro, small, and medium-sized enterprises (MSMEs) at the local level.
DETERMINAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Ami Yuliyanti; Lulu Amalia Nusron; Rahandhika Ivan Adyaksana; Ratna Purnama Sari
Jurnal Ekonomi Dan Bisnis Vol 19 No 2 (2025): JEB Vol 19 No 2 Juli 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i2.107

Abstract

This study targets to examine the impact of sales growth, inventory turnover, and working capital turnover on profitability of coal mining subsector companies. Indonesia's coal reserves are estimated to have a lifespan of 65 years. Coal is one of the main export commodities so it contributes greatly to Indonesia's economy. This research's method is quantitative by using secondary data. The coal mining subsector business listed in IDX during 2017 – 2021 period chosen as the population. The sampling approach used in this research is purposive sampling technique with the final number of samples as many as 14 companies. The data analysis approach used is multiple linear regression using SPSS 25 version. The final result of this research shows that sales growth partially has a positive effect on profitability, inventory turnover partially has a negative effect on profitability, and working capital turnover partially does not have an effect on profitability. This study's results also show that sales growth, inventory turnover, and working capital turnover simultaneously have a significant effect on profitability.
PENGARUH HARGA, DESAIN DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA BENGKEL KAYU SANTU DAMIAN CANCAR Maria Heniko Halima; Yohana Maria Dolorosa Mahin; Yosefina Elsiana Suhartini
Jurnal Ekonomi Dan Bisnis Vol 19 No 2 (2025): JEB Vol 19 No 2 Juli 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i2.108

Abstract

The purpose of this study was to analyze the effect of price, design and product quality on consumer purchasing decisions at St. Damian Cancar wood working shop partially and simultaneously. The population of this research is all the consumers of St. Damian Cancar wood working shop, with a total of 34 respondents who are used as research objects. The data were collected through questionnaires distributed to respondents and then analyzed using descriptive statistical analysis and multiple linear regression analysis with the help of the SPSS version 26 program. The results of this study state that partially the price has a positive and significant effect on purchasing decisions, product design has a positive and significant effect on purchasing decisions, product quality has a positive and significant effect on consumer purchasing decisions at St. Damian Cancar wood working shop. Simultaneously, price, design and product quality have a positive and significant effect on consumer purchasing decisions at St. Damian Cancar wood working shop.
PENGARUH PERCEIVED SECURITY DAN DESENTRALISASI TERHADAP MANFAAT FINANSIAL PADA ASET KRIPTO Yusti Pujisari; Fiki Kartika; Cesilia Arum Septianingsih
Jurnal Ekonomi Dan Bisnis Vol 19 No 2 (2025): JEB Vol 19 No 2 Juli 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i2.111

Abstract

Crypto assets have become part of investment products legalized by the government in Indonesia, especially under the supervision of Otoritas Jasa Keuangan (OJK). This study aims to test whether there is an influence of perceived security on financial benefits, the influence of decentralization on financial benefits and the simultaneous influence of perceived security and decentralization perception on financial benefits on crypto assets. The sampling method is purposive sampling, namely individuals who have or have crypto assets or have never owned them, but have good knowledge of crypto assets. A questionnaire was used to collect data, using a 5-point Likert scale, namely strongly agree to strongly disagree. With a total of 34 respondents, the results showed that decentralization has a significant positive effect on financial benefits, with a significance level of 0.00. Meanwhile, perceived security does not have a significant positive effect on financial benefits, with a significance level of 0.143. Simultaneous testing also showed significant results with a significance level of 0.01. These results indicate that perceived security is not a factor in obtaining future financial benefits, especially for crypto assets. While the main characteristic of crypto assets, namely decentralization, is a factor that influences the desire to obtain financial benefits in the future.