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Muhammad Ainul Firdaus
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INDONESIA
Jurnal Ekonomi, Bisnis dan Sosial
Published by Universitas Wijaya Putra Surabaya
ISSN : -     EISSN : 29876672     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEBS (Jurnal Ekonomi, Bisnis dan Sosial) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra Surabaya. Terbit empat kali dalam satu tahun pada bulan April, Juli, Oktober. dan Januari, Jurnal Ekonomi, Bisnis dan Sosial berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang ilmu ekonomi, bisnis dan sosial. Jurnal Ekonomi, Bisnis dan Sosial menerbitkan artikel di bidang ilmu ekonomi yang memberikan kontribusi bagi pengembangan ilmu ekonomi, dan praktik ekonomi. Jurnal Ekonomi, Bisnis dan Sosial menerima artikel berbasis penelitian terutama yang berkaitan dengan manajemen sumber daya manusia, manajemen pemasaran, manajemen keuangan, manajemen strategis, e-business, manajemen kewirausahaan, akuntansi sektor publik, akuntansi biaya, akuntansi anggaran, sistem informasi akuntansi, perpajakan, pengauditan, ilmu ekonomi, ekonomi pembangunan, ilmu sosial dan disiplin ilmu terkait.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 120 Documents
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PENGARUH KEPEMIMPINAN DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN DI CV. CAKRA BUANA SEJAHTERA SURABAYA Priyo Handoko; Mei Indrawati
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 1 (2023): JEBS, April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to analyze and determine the effect of leadership and workload on employee performance CV. Cakra Buana Sejahtera, Surabaya. This research was conducted with quantitative methods. Data collection techniques by distributing questionnaires. The total number of respondents was 45 people. Data analysis used multiple linear aggression with the help of SPSS 26. The research results show that: (1) Partially, leadership style has a positive and significant effect on employee performance but workload has a negative and insignificant effect on employee performance, (2) Leadership style and workload simultaneously affect employee performance CV. Cakra Buana Prosperous Surabaya
PENGARUH BAURAN PEMASARAN TERHADAP KEPUASAN KONSUMEN DI GOSYEN BAKERY SURABAYA Vingki Kurnia Sari; Mei Indrawati
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 1 (2023): JEBS, April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

The purpose of this study was to analyze product quality, price, location, and promotion of consumer satisfaction at Gosyen Bakery Surabaya. Sampling method using purposive sampling. The number of samples used in this study were 100 consumer respondents at Gosyen Bakery Surabaya. The scope of this research is only on variables related to product, price, location, and promotion of consumer satisfaction. Services that directly or indirectly affect customer satisfaction. The approach of this research is the quantitative approach method. The data analysis technique of this research uses the Multiple Linear Regression analysis method with the SPSS application program.
PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Kurnia Sari; Desy Ismah Anggraini
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 1 (2023): JEBS, April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze the effect of Profitability, Institutional Ownership, and Company Size on Earnings Management (Study of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the Period 2018 – 2020). The sampling technique used in this study is the purpose sampling method and obtained 57 company data as samples. The data is taken through the financial statements of companies in the consumer goods sector listed on the IDX. This study uses multiple linear regression analysis techniques with the help of SPSS 25 program. The results of this study indicate that profitability has no effect on institutional ownership earnings management and firm size has a significant effect on earnings management. Simultaneously, profitability, institutional ownership and firm size have a significant effect on earnings management.
ANALISIS KINERJA KEUANGAN DAERAH DI KOTA MOJOKERTO PADA MASA PANDEMI COVID-19 TAHUN 2020-2021 Meylinda Thirta Arlina; Pujianto Pujianto
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 1 (2023): JEBS, April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to analyze the Financial Performance of the Mojokerto City Government by using the Fiscal Decentralization Degree Ratio, Fiscal Decentralization Ratio, Regional Financial Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio and Harmony Ratio. This research use desciptive qualitative approach. The results of the analysis show that the Financial Performance of the Mojokerto City BPKPD as seen from (1) the Degree Ratio of Fiscal Decentralization can be categorized as Very Good, ​​(2) The Regional Financial Independence Ratio is classified as high and the relationship pattern includes the Delegative relationship pattern. (3) The PAD Effectiveness Ratio is known that the financial effectiveness of the Mojokerto City BPKPD is quite effective, (4) Mojokerto City Regional Financial Efficiency Ratio can be said to be Inefficient, (5) Regional Financial Harmony Ratio of Mojokerto City BPKPD in financial analysis regions are harmonious.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR Ayu Kusuma; Desy Ismah Anggraini
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 1 (2023): JEBS, April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze the effect of green accounting as a proxy for environmental costs and environmental performance on profitability. The object of research used is a consumer goods industrial manufacturing company listed on the Indonesia Stock Exchange. The data collection method is based on the company's annual report published by the Indonesia Stock Exchange. The collection of samples using purposive sampling. The number of samples is 12 consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. Data analysis was carried out using SPSS 24. Based on the results of partial testing (T test) the environmental cost variable has no effect on profitability, the environmental performance variable has no effect to profitability. Based on the results of the simulation test (F test) environmental costs and environmental performance together have no effect on profitability.
ANALISIS PENERAPAN E-FAKTUR DALAM PELAPORAN PAJAK PERTAMBAHAN NILAI (PPN) PADA PT INS GENERAL INDONESIA SURABAYA Ainurrahma Nurul Achdiyati; Heru Tjahjono
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 2 (2023): JEBS, Juli 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

The purpose of this research is to analysis e-invoice’s use on VAT Reporting on PT INS General Indonesia. This research use primary and secondary data by qualitative approach. The result of this research is that PT INS General Indonesia has used e-invoice properly especially on the newest version 3.2 which is suitable with regulation of Directorate General of Taxes PER-03/PJ/2022. In other that, PT INS General Indonesia does properly article 18 paragraph 1 regulation of the Directorate General of Taxes which is uploading a tax invoice before or on 15th of the next month. However in the use of e-invoice, The Directorate General of Taxes needs to optimalize server to be accesed by the user simply and optimalization the benefit of prepopulated data income tax on PT INS General Indonesia.
PENGARUH RASIO PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2020 Almaas Kurnia Savira; Andi Iswoyo
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 2 (2023): JEBS, Juli 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine the effect of profitability ratios with the Return On Assets indicator, liquidity with the Cash Ratio indicators and solvency with the Debt to Asset Ratio indicators on dividend policy in food and baverage companies listed on the Indonesia Stock Exchange 2016 – 2020. This research is a quantitative research. The population of this research is all food and beverage companies listed on the Indonesia Stock Exchange 2016 – 2020. The determination of the sample in this study uses the purposive sampling method. So that obtained 64 samples in this study. The method used is the method of multiple linear analysis. Based on the results of multiple regression with a significant level of 5%, the results of this study conclude: (1) Profitability has a significant effect on dividend policy. (2) Liquidity has no significant effect on dividend policy. (3) Solvency has no significant effect on dividend policy. (4) Profitability, Liquidity and Solvency have no simultaneous effect on dividend policy.
PENGARUH CITRA MEREK, PERSEPSI HARGA DAN CITRA TOKO TERHADAP KEPUTUSAN PEMBELIAN PUPUK NPK MUTIARA (Studi Kasus Pada Toko Karunia Jaya Desa Randu Padangan) Ani Novita Sari; Subijanto Subijanto
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 2 (2023): JEBS, Juli 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze the effect of brand image, price perception and store image on buying decision. Sampling technique used was sensus sampling and there are 60 respondent. Data analysis was performed using statistic with SPSS version 26. Based on the results of data analysis using the t test it is known that partially brand image has a significant effect on buying decision, price perception has no significant effect on buying decision while store image has a significant effect on buying decision. And based on the F test simultaneously brand image, price perception and store image have a significant effect on buying decision.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2020 Aziizah Permata Ariani; Woro Utari
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 2 (2023): JEBS, Juli 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to determine the effect of corporate governance mechanisms in this case is managerial ownership, earnings management is measured by discretionary accruals and financial performance conditions are measured by return on equity in banking companies in 2017-2020. The sample is 10 companies. The study used a descriptive method, with a probability sampling technique with a proposive sampling method. The results show that the corporate governance mechanism has a significant effect on earnings management. Based on the T-test partially corporate governance and earnings management have a significant effect on financial performance.
PENGARUH FASILITAS KERJA, LINGKUNGAN KERJA, DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. INTI SUMBER HASIL SEMPURNA GLOBAL KEDAMEAN-GRESIK Bakhtiar Dwi Affandi; Rahmat Hidayat Kurniawan
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 2 (2023): JEBS, Juli 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze the influence of Work Facilities, Work Enviroment, and Motivation on employee performance. Sampling method using census. The number of samples used in this study were 60 respondents employees atPT. Inti Sumber Hasil Sempuna Global Kedamean-Gresik. The scope of this research is only on variables related toWork Facilities, Work Enviroment, and Motivation. The approach of this research is the quantitative approach method. The data analysis technique of this research uses the Multiple Linear Regression Analysis method with the SPSS version 26.0 application program.

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