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Contact Name
Andri Putra Kesmawan
Contact Email
andriputrakesmawan@gmail.com
Phone
+6281990251989
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journal@idpublishing.org
Editorial Address
Perumahan Sidorejo, Jl. Sidorejo Gg. Sadewa No.D3, Sonopakis Kidul, Ngestiharjo, Kapanewon Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184
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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 5 Documents
Search results for , issue "Vol. 3 No. 2 (2026): Maret" : 5 Documents clear
Techniques for Determining the Location and Layout of Tempe Production Businesses Ansori, Hafid; Kharisma, Rozza
Journal of Economics, Bussiness and Management Issues Vol. 3 No. 2 (2026): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v3i2.993

Abstract

The tempe industry is one of the micro, small, and medium enterprise (MSME) sectors that plays an important role in supporting national food security by providing affordable plant-based protein for the community. However, this industry faces several challenges, including fluctuations in soybean prices, increasing market competition, and the need to improve production efficiency. Therefore, optimizing production processes through proper location selection and effective business layout planning becomes an important aspect to ensure business sustainability. This study aims to analyze the importance of location selection techniques and business layout planning in improving production performance in the tempe industry. The research uses a qualitative approach through a literature review method by examining location theory, facility layout theory, and findings from relevant previous studies. The results indicate that selecting a strategic business location, particularly one that is close to raw material sources and target markets, can reduce transportation costs and improve distribution efficiency. In addition, a production layout designed based on workflow processes can minimize production bottlenecks, reduce operational waste, and create a safer and more organized working environment. The integration of strategic location selection and effective layout planning can significantly improve operational efficiency and strengthen the competitiveness of tempe MSMEs. Therefore, implementing appropriate location and layout strategies is essential to support the sustainability of tempe production businesses and enhance their contribution to local economic development and national food security.
THE EFFECT OF SERVICE QUALITY, MENU VARIETY, AND PRICE PERCEPTION ON CUSTOMER SATISFACTION AT ASIA RESTAURANT IN JAKARTA Pradinata, Wawan; Arifiansyah, Rully
Journal of Economics, Bussiness and Management Issues Vol. 3 No. 2 (2026): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v3i2.1090

Abstract

This study aims to analyze the influence of price perception, menu variety, and service quality on customer satisfaction at Asia Restaurant Jakarta, amid fierce post-pandemic culinary competition. A quantitative approach was employed through a survey questionnaire distributed to 120 customers (minimum 2 visits in the last 6 months), analyzed using multiple linear regression via IBM SPSS Statistics version 27. Variables were measured on a 1-5 Likert scale, with reliability validated (Cronbach's α > 0.7). Results reveal a significant simultaneous effect (F = 28.45, p < 0.001, R² = 0.42), indicating the three variables explain 42% of satisfaction variance. Partially, price perception (β = 0.32, t = 4.12, p < 0.01) and menu variety (β = 0.28, t = 3.67, p < 0.01) positively and significantly influence satisfaction, while service quality (β = 0.12, t = 1.45, p > 0.05) does not. This suggests customers—dominated by females aged 21-30 (61%) and loyal visitors (72%)—prioritize value-for-money and menu innovation over service responsiveness. Practical implications recommend dynamic pricing, seasonal menu rotations (targeting +25% variety), and promotional bundling to boost retention by 20-30%. Theoretically, model in Jakarta's Asian F&B context. Future research could explore e-WOM moderation or chain vs. independent comparisons.
THE EFFECT OF TAX AVOIDANCE, INVESTMENT DECISIONS, DIVIDEND POLICY AND CAPITAL INTENSITY ON THE COMPANY'S VALUE Andari, Dini; Pratiwi, Adhitya Putri
Journal of Economics, Bussiness and Management Issues Vol. 3 No. 2 (2026): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v3i2.1093

Abstract

This study aims to empirically examine the influence of tax avoidance, investment decisions, dividend policies, and capital intensity on company value. This study uses companies included in the LQ 45 index listed on the Indonesia Stock Exchange for the period 2020-2024. The population in this study is 45 companies. This study uses secondary data with a sampling method, namely purposive sampling, selecting data that meets the criteria. There were 21 companies that were sampled with a duration of 5 years of observation, so that the total observation data was 105 data. The data in this study is quantitative data, data comes from the annual report of the LQ 45 company. The analysis technique used is multiple linear analysis, using the E-views 12 analysis tool. The results of this study show that simultaneously tax avoidance, investment decisions, dividend policies, and capital intensity affect the value of the company. Partially Tax avoidance, investment decisions, and dividend policies affect the value of the company; Meanwhile, capital intensity has no effect on the company's value.
THE EFFECT OF COMPANY SIZE, TAX AVOIDANCE, AND FINANCIAL DISTRESS ON PROFIT MANAGEMENT Sari, Bella Puspita; Sicillia, Mita
Journal of Economics, Bussiness and Management Issues Vol. 3 No. 2 (2026): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v3i2.1094

Abstract

This study aims to empirically prove the effect of firm size, tax avoidance, and financial distress on earnings management in property and real estate companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This type of research is quantitative research using secondary methods. The number of research samples was determined by purposive sampling technique, resulting in a sample of 7 companies with a total of 92 observation data. The data used in this study were processed using E-views 12. The results of the study show that simultaneously company size, tax avoidance, and financial distress have an effect on earnings management with a value of (0.010715 <0.05), while partially firm size has no effect on earnings management with a value of (0.8853> 0.05), tax avoidance has an effect on earnings management (0.0052 <0.05) and financial distress has no effect on earnings management with a value of (0.2494> 0.05). The benefits of these findings can provide new insights for investors, regulators, and other stakeholders in assessing the quality of corporate financial reports and open up opportunities for further research on the dynamics of financial reports under various financial conditions of companies in Indonesia.
Implementasi Prinsip Itikad Baik dalam Kontrak Bisnis: Perspektif Hukum Perdata Agung, Citra; Anggraini, Nena; Sitanggang, Brian Save; Ulfa, Fadila; Supriadi, Sudawan; Muslim, Fachruddiansyah
Journal of Economics, Bussiness and Management Issues Vol. 3 No. 2 (2026): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v3i2.1132

Abstract

This study aims to analyze the implementation of the principle of good faith in business contracts from the perspective of civil law. The principle of good faith is one of the fundamental principles in contract law that ensures fairness, honesty, and balance between the parties involved in a contractual relationship. This research uses a normative juridical method with a statutory approach and a conceptual approach. The data used in this research are secondary data obtained from legislation, legal books, scientific journals, and other relevant legal documents related to civil law and contract law. The results of the study indicate that the principle of good faith plays a crucial role in every stage of a business contract, including the negotiation process, the formation of the contract, and the implementation of the agreement. In civil law, good faith is not only interpreted as honesty but also includes fairness, propriety, and responsibility in fulfilling contractual obligations. The proper implementation of the principle of good faith can prevent disputes and provide legal protection for the parties involved in business transactions. Therefore, the principle of good faith must be consistently applied in drafting and implementing business contracts to ensure justice, legal certainty, and balance for all parties.

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