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Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Published by Institut Teknologi dan Bisnis Asia Malang
ISSN : -     EISSN : 2620875X     DOI : 10.32815/jibeka
Core Subject : Economy,
Economics, Econometrics & Finance
The focus and scope of The Jurnal Ilmiah Bisnis dan Ekonomi Asia are to provide Academic and Scientific writings in the field of Economics, Business, Entrepreneurship, Management, and Accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 246 Documents
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Analyzing The Moderating Role Of Government Support In The Intention To Adopt Halal Practice: Evidence From MSMEs In Indonesia Fitri, Raisa
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.2204

Abstract

The purpose of the study is to determine the moderating role of government support on the intention to adopt halal, which is influenced by the following factors: religiosity, consumer demand, and expected revenue in MSMEs.This research used a quantitative approach with hypothesis testing. Data distribution using an online questionnaire by researchers directly and in stages with the assistance of surveyors from the cooperative office; the number of data that met the criteria was 194 MSME respondents in Malang City. To determine the influence of the moderating role of government support on the intention to adopt halal practices, this study used SEM-PLS analysis. This study found that government support does not moderate the intention in adopting halal practices, which is influenced by the following factors: consumer demand, and expected revenue. The findings of the direct influence that religiosity, consumer demand, expected revenue and government support affect the demand for adoption of halal practices.  
The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable Irmasari; Sutrisno, Sutrisno; Roekhuddin, Roekhuddin
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.2243

Abstract

This study aims to examine how Good Corporate Governance (GCG) constrains earnings management in companies, considering the tenure of the Public Accounting Firm (PAF) with the company. The population used in this research consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in a sample of 109 companies with 545 observations. The analysis technique used is multiple linear regression analysis. The testing used in this research is SPSS. The results of this study indicate that Good Corporate Governance can constrain earnings management. An independent board of commissioners and managerial ownership can minimize the occurrence of earnings management. However, the audit committee and institutional ownership cannot constrain the occurrence of earnings management. Audit tenure can weaken the influence of the independent board of commissioners in constraining earnings management. Audit tenure can strengthen the influence of institutional ownership in limiting earnings management. However, audit tenure does not moderate the influence of the audit committee and managerial ownership on the occurrence of earnings management.
Can The Academic Quality And Service Of Northern Green School Medan Enhance Parents' Satisfaction and Loyality? Anton; Pradiani, Theresia; Fathorrahman
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.2303

Abstract

Parents’ satisfaction and loyalty towards their chosen school for their children’s education are vital for the sustainability and existence of private schools. This study aims to confirm the critical role of academic quality and service in increasing the satisfaction and loyalty of parents of students. Through a questionnaire survey of 30 parents of Northern Green School Medan students, using a saturated sampling technique, quantitative data were carefully analyzed using PLS analysis. The results of this study prove all hypotheses. Each relationship between variables has been empirically proven to be statistically significant and positively correlated. The partial mediation role of parental satisfaction on the influence of academic quality and service on their loyalty is proven accurate. This study is limited to a small sample, so generalization to all schools cannot be done. Further research is expected to expand the research subjects from several schools with the same level and conduct qualitative research through more in-depth interviews related to the academic quality and service expected by parents.
Trust, Financial Literacy and Investment Intention: A Case in Securities Crowdfunding Platform using Trust Transfer Theory Ulfa Nahdhiroh; Mega Noerman Ningtyas
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.2348

Abstract

This study aims to reveal the role of trust in mediating the effect of financial literacy on investment intentions on the securities crowdfunding platform. The research method used is quantitative with a survey approach, using purposive sampling technique, with a total of 180 investors. Data were analyzed using Partial Least Squares (PLS-SEM). The results showed that financial literacy significantly affects investment intention and trust in the securities crowdfunding platform. In addition, trust in the platform also plays an important role in increasing trust in the fundraiser. This study concludes that financial literacy and trust in the platform have a significant impact on investors' intention to invest, and support the application of Trust Transfer Theory in the context of securities crowdfunding.
The Influence Of Green Accounting, Financial Performance, And Company Size On Financial Sustainability Pramastha, Tasha Asprilla; Sulistiyowati, Liliek Nur
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.2349

Abstract

The purpose of this study is to determine the effect of green accounting, financial performance, and firm size to determine the sustainability of manufacturing companies by paying attention to and maintaining the environment and public trust. This research uses Environmental, Social, Governance (ESG) as a proxy for green accounting, financial performance which is proxied by Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM), and firm size which is proxied by logarithms. from company size to Financial Sustainability which is proxied by the Debt to Equity Ratio (DER) in manufacturing companies listed on IDX. This research uses samples taken using a purposive sampling method and obtained 46 companies as samples and multiple linear regression analysis tools with data processing using SPSS version 20. The results of this research show that ROE has a positive and significant effect on financial sustainability, ESG and ROA have a significant negative effect on financial sustainability. Meanwhile, NPM and firm size have no influence on financial sustainability. Financial resilience is simultaneously influenced by ESG, ROA, ROE, NPM, and firm size when combined together.
Pandemic-Era Determinants Of Stock Returns Ahmad, Wafi Ahdalloh
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 1 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i1.2316

Abstract

This study aims to analyze the impact of stock price indices and stock trading volume on stock returns in the ASEAN stock exchanges, taken from a case study during the COVID-19 pandemic from 2019 to 2021. The research data was obtained from the Indonesia Stock Exchange (IDX), Bursa Malaysia (KLSE), and Singapore Exchange (SGX) through Bloomberg, Yahoo Finance, and web crawler applications. The sample used in the study came from 1,848 daily transactions from these three exchanges. The research data was processed and analyzed using SPSS version 25, and the method used was Ordinary Least Square (OLS). The results of this study indicate that there are differences in outcomes caused by stock price indices and stock trading volume on stock returns. Stock price indices have a significant negative effect on stock returns, while stock trading volume has a significant positive effect on stock returns.
Deconstruction of The Code of Ethics for Public Accountants Based on Siri Culture Jalal Ikram, Abdi Dzul; Triyuwono, Iwan; Baridwan, Zaki
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2249

Abstract

The research aims to formulate a code of ethics for public accountants based on siri 'culture. This research will deconstruct the code of ethics for Indonesian public accountants and instill siri' principles. This research instills local wisdom values into the code of ethics and gives birth to the concept of a new code of ethics with local wisdom culture in it. This research uses literature studies. The technique for analyzing data in this research uses the Pabbotting method. Pabbotting is a traditional term for uniting bridal couples in the Bugis tribe. The results of this research combine the principles of Siri 'culture with the code of ethics for public accountants, directing accountants to comply with the basic principles of the existing code of ethics for public accountants. Siri' culture also functions to help public accountants solve local problems in Indonesia.
Practical Strategies to Increase Teacher and Staff Job Satisfaction at “Yayasan Anak Global Indonesia, Jakarta” Kurniawan, Hernita; Agustina, Tin; Handarini, Dany Moenindyah
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2302

Abstract

Teacher job satisfaction is one of the factors that must be considered. If teachers feel satisfied with their work, an atmosphere of togetherness will be created; they will have the same responsibility, a good communication climate, and high work enthusiasm to achieve school goals optimally. Likewise, school staff have an essential role in supporting school teaching and learning activities. This study aimed to determine practical strategies for improving teacher and staff job satisfaction at the Yayasan Anak Global Indonesia, Jakarta. The instrument used was a questionnaire distributed to 32 teachers and staff through a saturated sample sampling technique. Using multiple linear regression analysis, all hypotheses were finally tested and proven. It was found that practical strategies to improve job satisfaction are to optimize the work environment, make the organizational culture positive, and improve interpersonal communication between teachers and staff. This study is limited to one school only, so it cannot be generalized to all schools. Further research is expected to expand the research area, not only in 1 school, and differentiate between teachers and staff because they have different roles
The Influence of Digital Advertising and Brand Awareness on Sales of Micro and Medium Enterprise Products Selling in Southern Borneo Ananda, Joe; Akbar, Ullyia; Lestari, Tina
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2339

Abstract

This study aims to examine the influence of digital advertising on micro, small, and medium-sized enterprises (MSME’s) in South Borneo. This study employed a quantitative approach using the Slovin method and random sampling. In order to conduct this study, the distribution of questionnaires through Google Forms is restricted in Banjarmasin and Banjarbaru only. The data collected was a total of 405 respondents, and with the use of the Slovenian method, 397 respondents were used as samples for this study. Data from the questionnaire are in process and calculated using SPSS version 27. In the practical and efficient 21st century, technology has become a primary necessity for everyone. The study aims to see how efficient the use of digital marketing is for entrepreneurs and invites people who have not yet used the technology in selling their products or services to start using it. The goal is to reach even wider markets and reach a wide range of customers everywhere
The Analysis of Manager Competencies - Performance of Village-Owned Enterprises: The Village Government's Role as Mediator Haryadi, Bambang; Latifah, Lyna; Anggraini, Merrie Satya
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 19 No 2 (2025): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v19i2.2352

Abstract

The study aimed to analyze the role of village government in improving the competence of BUMDes managers and performance. Additionally, it looks at how village government functions as a mediator between manager competency and performance. A total of 100 data points were obtained from BUMDes around Madura and Malang Raya. Descriptive analysis was used to describe the characteristics of respondents. Multiple linear regression analysis to test the effect and moderation analysis with the moderated regression analysis technique to test the role of village government moderating the relationship between manager competence and performance. Conclusion: the role of village government has a positive effect on improving performance. Competence has a positive and significant effect on performance. The role of village government has a positive effect on the competence of managers. The village government is able to mediate the effect of manager competency on performance.

Page 22 of 25 | Total Record : 246

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