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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 PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI DI KOTA PROVINSI JAWA TIMUR Mareta Dea Alifianti; Nurul Lathifah
Jurnal Ekonomi Dan Bisnis Vol 19 No 3 (2025): JEB Vol 19 No 3 November 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i3.114

Abstract

This study aims to analyze the influence of local revenue and balancing funds on economic growth in cities in East Java, both partially and simultaneously. The data used are sourced from BPS, the Directorate General of Fiscal Balance, and the Regional Budget (APBD) realization report. The study uses an associative quantitative approach and is analyzed using multiple linear regression through SPSS 26. The results show that simultaneously local revenue and balancing funds have a significant effect on economic growth. Partially, local revenue does not have a significant effect on economic growth, while balancing funds have a positive effect on economic growth.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DAERAH KABUPATEN SIDOARJO TAHUN ANGGARAN 2020-2024 Ica Wulandari; Nurul Lathifah
Jurnal Ekonomi Dan Bisnis Vol 19 No 3 (2025): JEB Vol 19 No 3 November 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i3.115

Abstract

This study aims to evaluate the financial performance of the Sidoarjo Regency Government using financial ratio analysis. The research is based on Regional Budget Realization Reports (LRA) from 2020 to 2024 obtained from official website of the Regional Financial and Asset Management Agency (BPKAD) of Sidoarjo. The financial ratios analyzed include independence, effectiveness, efficiency, and local revenue growth. The findings indicate a gradual improvement in financial independence, moving from a “participatory” category to “delegative” in the final year. The effectiveness ratio consistently exceeded 100%, demonstrating the government’s ability to surpass local revenue targets annually. The efficiency ratio fluctuated, with two years considered efficient and three years inefficient. The local revenue growth ratio showed a notably positive trend, especially in the last two years. These results reflect the overall improvement in financial management, though expenditure efficiency still requires improvement. This study recommends strengthening budget efficiency strategies and optimizing local revenue sources to enhance financial performance.
PENGARUH KUALITAS PRODUTUK (MINYAK MORINGA) DAN PROMOSI TERHADAP KEPUASAN PELANGGAN PADA PERUSAHAAN SESCKO CRYELON SUKSES, DILI, TIMOR LESTE Avelina Viana Sampaio; Tomas da Costa Alves
Jurnal Ekonomi Dan Bisnis Vol 19 No 3 (2025): JEB Vol 19 No 3 November 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i3.116

Abstract

This study aims to understand and analyze how product quality (Traditional Moringa Oil) and promotion affect customer satisfaction at Sescko Cryelon Success. The method used in this study is a quantitative approach. Data collection was carried out through observation, questionnaires, and literature studies. The study population was 246 people, and a sample of 60 respondents was selected with an accidental sampling method. The results of this study indicate that product quality has a significant positive influence on customer satisfaction, while promotion has no effect on customer satisfaction. Furthermore, the variables of product quality and promotion simultaneously have a positive and significant influence on customer satisfaction at Sescko Cryelon Success in Dili, Timor-Leste.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, COMPANY VALUE, AND PROFITABILITY AS A MODERATING VARIABLE Jihan Pratiwi; Arief Rahman; Syafi’i; Muhammad Habibie Al-Hamzah
Jurnal Ekonomi Dan Bisnis Vol 19 No 3 (2025): JEB Vol 19 No 3 November 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i3.118

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on company value, while also testing whether profitability can moderate the relationship between CSR variables and company value. This is a descriptive quantitative study, and the population used is the consumer goods industry sector on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample in this study was obtained through purposive sampling, resulting in 14 selected companies based on pre-determined criteria. The analysis methods used were multiple linear regression and Moderated Regression Analysis (MRA), with classical assumption tests as prerequisites. In this study, the CSR variable was measured using the GRI Standards 2021, company value using Tobin’s Q, and profitability measured by ROA. The results of the study indicate that CSR has a negative and significant effect on company value, suggesting that CSR activities are not yet fully appreciated by the market as value creators. Additionally, the MRA results show that profitability is unable to moderate the relationship between CSR and company value. This finding indicates that even though companies generate profits, this is insufficient to strengthen the influence of CSR on company market value.
PENGARUH PENGGUNAAN INFLUENCER MARKETING DALAM MENINGKATKAN BRAND AWARENESS PADA BRAND MS GLOW Maulana Haris Bagaskara; Olivia Barcelona Nasution; Noormalita Primandaru
Jurnal Ekonomi Dan Bisnis Vol 19 No 3 (2025): JEB Vol 19 No 3 November 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i3.120

Abstract

This study aims to analyze the influence of influencer marketing on enhancing brand awareness of the MS Glow brand. The research focuses on five key aspects of influencer marketing: credibility, attractiveness, congruence, interaction, and overall promotional effectiveness. A quantitative approach with a survey method was employed, and data were collected through questionnaires distributed to respondents familiar with MS Glow products. The research employed a quantitative approach using Structural Equation Modeling–Partial Least Square (SEM-PLS). Data were collected through questionnaires distributed to 135 respondents familiar with MS Glow products. The findings reveal that all dimensions of influencer marketing play a crucial role in shaping and strengthening brand awareness. Influencer attractiveness and credibility emerged as the most influential factors in building emotional connections and consumer trust toward the brand. Furthermore, the congruence between the influencer’s image and the brand’s values, along with active audience engagement, reinforces positive brand perception. The study concludes that a well-planned and authentic influencer marketing strategy can effectively enhance brand awareness in the highly competitive cosmetics industry.
TRANSFORMASI KEUANGAN DIGITAL DAN DAMPAK INTENSITAS PENGGUNAAN DIGITAL PAYMENT TERHADAP PENDAPATAN UMKM YOGYAKARTA MELALUI KEPUASAN PELANGGAN Wardhani, Shita Lusi; Manggar Wulan Kusuma; Wing Wahyu Winarno
Jurnal Ekonomi Dan Bisnis Vol 19 No 3 (2025): JEB Vol 19 No 3 November 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i3.121

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intensitas penggunaan digital payment terhadap pendapatan UMKM di Yogyakarta dengan kepuasan pelanggan sebagai variabel intervening. Pendekatan kuantitatif digunakan dengan melibatkan 158 responden pelaku UMKM yang telah menerapkan sistem pembayaran digital seperti QRIS, GoPay, OVO, dan ShopeePay. Analisis data menggunakan SmartPLS 4.0 mencakup uji validitas, reliabilitas, dan analisis jalur. Hasil penelitian menunjukkan bahwa intensitas penggunaan digital payment berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Namun, kepuasan pelanggan tidak berpengaruh signifikan terhadap pendapatan UMKM serta tidak mampu memediasi hubungan antara penggunaan digital payment dan pendapatan. Temuan ini mengindikasikan bahwa penggunaan digital payment meningkatkan efisiensi transaksi, tetapi belum berpengaruh langsung terhadap pendapatan. Oleh karena itu, UMKM perlu mengombinasikan adopsi teknologi dengan strategi pemasaran, inovasi produk, dan peningkatan kualitas layanan agar dampaknya terhadap pendapatan lebih optimal.
PENGEMBANGAN DESAIN KEMASAN PRODUK UNTUK MENINGKATKAN DAYA SAING PENJUALAN PRODUK PADA TOKO OLEH-OLEH JOGLO Hatta, Atika Jauharia Hatta; Cahyo Indraswono; Daniel Joel Immanuel Kairupan; Bianka Andriyani
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.124

Abstract

This activity aims to increase the sales of Joglo Souvenir Shop's product through the development of product packaging design innovations. This SME is a typical Central Javanese souvenirs business located in Pedan District, Klaten Regency, Central Java, which sells spinach chips, bitter melon chips, kenikir, intestines, mushrooms, and wedang uwuh. The majority activity of this SME just change the packaging form, while for wedang uwuh and empon-empon, the SME produces itself in the form of sachet drinks such as tea bags. The main problem of this SME is relying on buyers who visit the Pedan area, while the product packaging is still less attractive to buyers due to the lack of packaging design references, resulting in less interest in buying goods. The solution to overcome this problem is to provide training and mentoring for SMEs to create innovative packaging designs to increase buyer interest. The method used in this activity is a participatory training and supervision method, partners will always be involved in every stage of the activity. The targeted result is that SME are able to create attractive packaging designs, and resulting five packaging forms that can be used as references for having advantages compared to their competing products.
PENGARUH MEDIA SOSIAL FACEBOOK DAN KEPUASAN KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN PRODUK FASION DI EPIFANY COLLECTION PADA MASYARAKAT MANGGARAI Yohana Maria Dolorosa Mahin; Dignasaritika Nahung; Yosefina E. Suhartini
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.125

Abstract

The purpose of this study was to determine the effect of Facebook social media and customer satisfaction on purchasing decisions for fashion products at Epifany Collection in the Manggarai community. The type of this research is quantitative. The sample determination using purposive sampling method that consist of 50 respondents. Data collection techniques using online questionnaires through google forms. Data analysis using the SPSS version 29 program facility with validity test, reliability test, classical assumption test, and hypothesis testing
PERAN MODERASI LITERASI KEUANGAN DALAM KEUANGAN PERILAKU: STUDI PADA INVESTOR MUDA KOTA SORONG Ignatz Novrian Fayliencent; Ferdinando Solissa; Margaretha Turot; Putu Anggreyani Widya Astuty; Iyonna Jermina Salakay; Angeli Prisca Pitaloka
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.126

Abstract

The rapid growth of financial technology (fintech) has expanded financial inclusion while simultaneously increasing behavioral risks in investment decision-making, particularly among young investors. This study examines the effect of behavioral biases—overconfidence bias, herding bias, and mental accounting—on investment decisions of young investors in Sorong City, and investigates the moderating role of financial literacy while considering gender differences. Using a quantitative approach, data were collected from 216 respondents aged 19–34 years through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that overconfidence bias and mental accounting have a positive and significant effect on investment decisions for both male and female investors, while herding bias significantly influences investment decisions only among male investors. Furthermore, financial literacy does not moderate the relationship between behavioral biases and investment decisions across genders. These findings indicate that higher financial literacy does not necessarily mitigate behavioral biases in a fintech-driven investment environment. This study contributes to behavioral finance literature by providing empirical evidence from a developing country context and offers practical implications for policymakers and fintech providers in designing more effective financial education programs and investor protection mechanisms targeting young investors.
PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT DAN SALES GROWTH TERHADAP TAX AVOIDANCE Muhamad Fikri; Evita Vibriana Wulandari
Jurnal Ekonomi Dan Bisnis Vol 20 No 1 (2026): Vol. 20 No.1 (2026): JEB Vol 20 No 1 Maret 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i1.127

Abstract

This study aims to analyze the effect of company characteristics on tax avoidance. Company characteristics in this study are proxied by profitability and leverage. This research employs a quantitative method with an associative approach. The population of this study consists of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the observation period. The sampling technique used is purposive sampling, resulting in a number of companies that meet the research criteria. The type of data used is secondary data, obtained from the companies’ annual financial statements. The data analysis method applied is panel data regression analysis using statistical software. The results indicate that profitability has no significant effect on tax avoidance, while leverage has a positive and significant effect on tax avoidance. These findings suggest that companies with higher levels of debt tend to utilize interest expenses as a deduction to reduce taxable income, thereby encouraging tax avoidance practices. This study is expected to contribute to the development of accounting and taxation literature and provide insights for company management and policymakers in formulating tax regulations.