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Contact Name
Andri Putra Kesmawan
Contact Email
andriputrakesmawan@gmail.com
Phone
+6281990251989
Journal Mail Official
journal@idpublishing.org
Editorial Address
Perumahan Sidorejo, Jl. Sidorejo Gg. Sadewa No.D3, Sonopakis Kidul, Ngestiharjo, Kapanewon Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Journal of Economics, Bussiness and Management Issues
ISSN : -     EISSN : 30320178     DOI : 10.47134/jebmi
Core Subject : Economy,
Journal of Economics, Bussiness and Management Issues (JEBMI) is a double-blind peer-reviewed journal published by Indonesian Journal Publisher, Indonesia. The journal publishes research articles, conceptual articles, and book reviews on economics, bussiness, financial, and management issues (See Focus and Scope). The articles of this journal are published 4 times a year; March, June, September, and December.
Articles 10 Documents
Search results for , issue "Vol. 2 No. 1 (2024): Oktober-Desember" : 10 Documents clear
Pengaruh Kualitas Pelayanan, Persepsi Harga, dan Kualitas Produk terhadap Keputusan Pembelian di Sushimas Depok Shafitri, Tiara Nur; Paludi, Salman
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.411

Abstract

The purpose of this research is to determine the influence of service quality, price perceptions and product quality on purchasing decisions at Sushimas Depok. Data was obtained from questions distributed in the form of a questionnaire via the Google Form link (primary data). The sampling technique used was Accidental Sampling of 100 respondents. Data was collected through questionnaires and analyzed using the multiple linear regression method with the help of SPSS 25 software. The research results prove that service quality has no significant effect on purchasing decisions, price perception has no significant effect on purchasing decisions, and product quality has a significant effect on purchasing decisions. This shows that consumers really appreciate the high quality and consistency of the products offered, thereby increasing their trust and loyalty to the Sushimas brand. Simultaneously, the variables of service quality, price perception and product quality have a positive and significant effect on purchasing decisions at Sushimas Depok.
Dampak Suasana Toko, Persepsi Harga, dan Kualitas Produk Terhadap Keputusan Pembelian: Studi Kasus di Kedai Roti Ibu Saya, Depok Rahmawati, Putri; Cyasmoro, Verry
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.419

Abstract

This study aims to analyze the influence of store atmosphere, price perception, and product quality on purchasing decisions at Kedai Roti Ibu Saya, Depok. The research employs a quantitative descriptive methodology using an accidental sampling technique. A total of 100 respondents were selected as the study sample. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 25 software. The results reveal that, partially, the store atmosphere (H1) does not significantly affect purchasing decisions, whereas price perception (H2) and product quality (H3) have a significant influence. Simultaneously, store atmosphere, price perception, and product quality collectively impact purchasing decisions. The findings emphasize the importance of enhancing competitive price perceptions and product quality to optimize customers' purchasing decisions. It is recommended that the management of Kedai Roti Ibu Saya improve facilities and services, such as providing a more comfortable space layout, employee training, and operational efficiency improvements. Regular maintenance of customer facilities is also advised. These efforts are expected to strengthen customer appeal and satisfaction while sustainably increasing purchasing decisions.
Peran Kompensasi dalam Meningkatkan Kinerja Karyawan pada Pt. X di Kab. Sorong Pandiangan, Hendrik; Nurlela, Nurlela
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.442

Abstract

This study examines the role of compensation in improving employee performance at PT. X, located in Sorong Regency. The objective of this research is to analyze the impact of compensation on employee motivation and performance within the company. The study was conducted at PT. X, involving a total of 15 respondents selected through purposive sampling. The research employed a qualitative method with descriptive and narrative approaches, collecting data through interviews and document analysis. Data analysis techniques included data reduction, data presentation, and coding to uncover factors influencing employee performance.The results indicate that fair compensation, both financial and non-financial, can enhance employee motivation, satisfaction, and performance. Providing compensation that aligns with employee contributions can reduce conflicts and increase productivity. Furthermore, the application of ethical principles in compensation practices plays a crucial role in fostering a healthy, fair, and professional work environment. It is hoped that this study will provide deeper insights into compensation management in companies with similar characteristics.
The Role of Sustainability Accounting in Improving Environmental Performance in Vietnam's Manufacturing Industry Pham Huy, Hung
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.490

Abstract

This research addresses the question of how sustainability accounting practices influence environmental performance in Vietnam’s manufacturing sector, filling a gap in understanding how these practices are applied in developing economies. The purpose of the study is to explore how sustainability accounting impacts key environmental metrics such as emissions reduction, waste management, and energy efficiency, and to identify the challenges faced by companies in implementing these practices. A qualitative case study methodology was used, involving semi-structured interviews with 15 participants from 5 manufacturing companies across various sectors (e.g., textiles, electronics, food processing). The research found that while sustainability accounting is helping companies improve their environmental performance, challenges such as limited resources, lack of expertise, and insufficient regulatory support hinder broader adoption. The results are significant because they highlight the potential for sustainability accounting to drive environmental improvements, but also emphasize the need for increased investment in technology, capacity building, and stronger regulatory frameworks. These findings provide practical recommendations for Vietnamese manufacturers to enhance their sustainability accounting practices, which is increasingly important as they seek to meet global sustainability standards and improve their competitiveness in international markets.
Faktor Yang Mempengaruhi Kinerja Keuangan (Studi Kasus UMKM Kuliner Kota Yogyakarta) Anggreini, Maharani; Maulida, Alfiatul; Prima Sari, Pristin
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.493

Abstract

Economic growth in Indonesia is increasing with the emergence of Micro, Small, and Medium Enterprises (MSMEs) that offer a variety of products, one of the most popular types of businesses in Indonesia is in the culinary sector. The purpose of this study is to determine the influence of access to capital, financial literacy, compiling financial reports and payment gateways on the financial performance of culinary MSMEs in Yogyakarta City. This study uses a quantitative method with primary data obtained from the distribution of questionnaires, respondents are obtained in accordance with the sampling technique, namely using the slovin formula and data that has been in accordance with the calculation, namely 100 respondents. The results of this study show that the variables of access to capital and compiling financial statements have a positive and insignificant effect on financial performance, while the variables of financial literacy and payment gateway have a positive and significant effect on financial performance. Therefore, increasing access to capital, financial literacy, compiling financial reports and payment gateways are the basic capital needed by culinary MSME actors in order to minimize risks in management or decision-making in improving financial performance.
Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Bantuan Langsung Tunai Dana Desa (BLT-DD) Menurut Perspektif Ekonomi Islam Putri, Arzika; Farma, Junia
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.494

Abstract

The Village Fund Direct Cash Assistance Program (BLT-DD) is one of the government's efforts to overcome poverty in the regions, especially in villages. However, the implementation of this program is often faced with various challenges, including the problem of transparency and accountability in fund management. This study aims to determine the effect of transparency and accountability on the management of village fund direct cash assistance from an Islamic economic perspective in Nisam District, Aceh Utara Regency. The research method applied is a quantitative method using multiple regression analysis. The respondents in this study were village officials in Nisam District totaling 80 people. The results of the study indicate that the transparency variable has a positive and significant effect on the management of BLT-DD partially. Likewise, the accountability variable partially shows a positive and significant effect on the management of BLT-DD. In addition, transparency and accountability simultaneously have a positive and significant effect on the management of BLT-DD, with a Determination Coefficient (R²) value of 38. This study is expected to be a reference for policy makers in improving village fund governance effectively and efficiently. In addition, this study can help village officials understand the importance of transparency and accountability in increasing public trust in government programs. Therefore, stricter training and supervision is needed for village officials in terms of financial management based on Islamic principles.
Inovasi Kewirausahaan Teknologi Berbasis Augmented Reality: Studi Proses Pengembangan Teknologi AR pada Produk Dollipop Bouquet Salsabila, Nasywa Shafa; Hanifah, Nurrizkyta Aulia; Rachman, Muhammad Aqil Musthafa Ar Rachman; Kuntari, Wien
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.506

Abstract

Indonesia's creative economy sector has shown significant growth, driven by increasing consumer demand for artistic and personalized products. However, many products in the gift and craft market remain conventional, lacking interactive digital features that appeal to younger consumers. This study addresses this gap by integrating Augmented Reality (AR) technology into Dollipop Bouquet, a personalized doll bouquet, using the Multimedia Development Life Cycle (MDLC) methodology. The research involved six stages: Concept, Design, Material Collecting, Assembly, Testing, and Distribution. By leveraging AR, Dollipop Bouquet allows customers to personalize their gifts with interactive features such as video collages and photo-based markers, accessed via an AR application. The findings demonstrate that AR integration enhances product appeal, providing a unique and meaningful gifting experience. Dollipop Bouquet is the first in Indonesia to combine AR with doll bouquets, marking a breakthrough in the creative industry. This study contributes to the development of AR applications in multimedia-based businesses and highlights its potential for broader applications in personalized marketing and digital interaction. Future research should explore more advanced AR features, such as AI-driven personalization or geolocation-based AR, to further enhance user experiences and expand technological applications across industries.
Pengaruh Good Corporate Governance dan Konservatisme Akuntansi Terhadap Tax Avoidance (Studi Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia periode 2017-2021) Priatiningsih, Dian; Syafnita , Syafnita; Mardayanti, Mella; Sari, Fangela Myas; M. Trihudiyatmanto
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.524

Abstract

The purpose of this research is to analyze Good Corporate Governance and Accounting Conservatism on Tax Avoidance (A Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange in the Period 2017-2021). This research aims to verify the factors that impact the level of tax avoidance. The independent factors tested in this research include independent commissioners, audit committees, institutional ownership, and accounting conservatism. The dependent variable used is tax avoidance, which is measured using the cash effective tax rate (CETR). The research subjects consist of 8 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The observation was conducted over 5 years. Purposive sampling method was used to select research samples, taking 40 samples based on specific criteria. The collected data was then analyzed using multiple linear regression model using SPSS software version 22. This research has been well designed, but the results of this research still have shortcomings and limitations so that further research is expected to use other methods such as the interview method to obtain honesty in respondents' answers, and the object can be further expanded. The results of this research indicate that independent commissioners and institutional ownership have no significant influence on tax avoidance, while audit committees and accounting conservatism have a negative influence on tax avoidance.
Pengaruh Indeks Pembangunan Manusia (IPM), Ketimpangan Pendapatan dan Tingkat Pengangguran Terhadap Kemiskinan di Provinsi Aceh Mulyani, Ika; Ridha, Ahmad; Miswar, Miswar
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.544

Abstract

This study aims to analyze the effect of Human Development Index (HDI), Income Inequality, and Unemployment Rate on Poverty in Aceh Province both partially and simultaneously. The method of assistance used in this study is a quantitative method with the Eviews tool. The results of the study indicate that the Human Development Index variable (X1) has a coefficient of -2.953952 and a t count of -22.91131, which is greater than the t table of 1.967 and a probability value of 0.000 which is less than 0.05, so H1 is accepted. This shows that HDI has a negative effect on poverty in Aceh Province. For the Income Inequality variable (X2), the coefficients are 0.07867 with a t count of 1.988778 greater than the t table of 1.967 and a probability of 0.0478 which is less than 0.05, so H2 is accepted, which means that Income Inequality has a positive effect on poverty. Meanwhile, for the Unemployment Rate variable (X3), the coefficient is 0.002017 with a calculated t of 0.178943 smaller than the t table of 1.967 and a probability of 0.7444 which is greater than 0.05, so H3 is rejected, indicating that the Unemployment Rate does not have a significant effect on poverty. Simultaneously, the calculated F value of 218.5922 is greater than the F tab le of 2.633 with a probability value of 0.000000 which is smaller than 0.05, so H4 is accepted, which means that the Human Development Index, Income Inequality, and Unemployment Rate together have an effect on poverty in Aceh Province.
Pengaruh Firm Size dan Investment Opportunity Set Terhadap Firm Value Dengan Variabel Moderasi Earning Quality Zenabia, Tsarina; Falih , Latifah Safara
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.545

Abstract

The purpose of this study is to analyze the effect of firm size and IOS on firm value with earning quality as a moderator. The independent variables in this study are firm size and IOS, the dependent variable is firm value while earning quality is used as a moderating variable. This study uses quantitative methods and secondary data. Data was obtained from infrastructure sector companies listed on the Indonesia Stock Exchange in 2019-2023. The data was analyzed using the moderated regretion analysis method and the results of the study indicated that firm size had a significant negative effect on firm value, IOS had a significant positive effect on firm value, earning quality moderated the effect of IOS and firm value in a negative direction, while in the relationship between firm size and firm value, the earning quality moderating variable was unable to moderate the effect of firm size on firm value. The size of the firm does not reflect the productive use of assets, but choosing the right investment can increase the company's profits. High investment if accompanied by low earning quality can increase the use of debt, thereby reducing firm value.

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