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Contact Name
Senen Machmud
Contact Email
senenmachmud@stiepas.id
Phone
+6222-7303249
Journal Mail Official
admjurnalstiepas@gmail.com
Editorial Address
Jl. Turangga 37-41, Bandung, Indonesia.
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
ISSN : 24430633     EISSN : 24432121     DOI : https://doi.org/10.55208/jebe
Core Subject : Economy,
The focus areas of the journal include, but are not limited to: Economic theories and models: The journal welcomes articles that explore and analyze economic theories, models, and frameworks to understand the behavior of markets, industries, and economies. Management practices and strategies: Articles that examine management practices, strategies, and innovations in various organizational contexts are encouraged. This includes topics such as leadership, organizational behavior, human resource management, and strategic management. Entrepreneurship and innovation: The journal seeks articles that shed light on entrepreneurial activities, innovation processes, and the role of entrepreneurs in driving economic growth and development. This includes studies on entrepreneurship education, entrepreneurial mindset, and entrepreneurial ecosystems. Economic development and policy: Articles focusing on economic development, policy analysis, and the impact of economic policies on different sectors of society are of interest. This includes studies on sustainable development, regional economics, and public policy. Global and regional economies: The journal encourages research on the dynamics of global and regional economies, including international trade, globalization, economic integration, and the effects of economic shocks and crises. Social and environmental aspects: Articles addressing the social and environmental dimensions of economic activities, such as corporate social responsibility, sustainable business practices, and the impact of economic activities on society and the environment, are welcomed.
Articles 182 Documents
Use Of Information Technology, Accounting Information Systems, Internal Control on The Quality of Financial Reporting Village-Owned Enterprises Ogan Ilir Fitri Yusnita; Indah Khairunnis; Peny Cahaya Azwari
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/mmz8sj13

Abstract

This research aims to assess the impact of information technology adoption on the quality of financial reporting. 2) Ascertain how accounting information systems affect the standard of financial reports. 3) Assess the impact of internal control on the accuracy and reliability of financial statements. 4) Assess the impact of utilizing information technology, accounting information systems, and internal control on the accuracy and reliability of financial reports. This study utilizes a quantitative research methodology. The population under investigation consists of all Village-Owned Enterprises in Ogan Ilir Regency, totaling 227 Village-Owned Enterprises. Purposive sampling, based on predetermined criteria, is the method used for sampling in this study. The requirements encompass Village-Owned Enterprises that now employ information technology, apply accounting information systems, and implement internal control. According to these criteria, 92 samples that fulfill the criteria are acquired. The data analysis technique employed in this research uses the Eviews 12 software. The application of information technology has a beneficial and substantial impact on the caliber of financial reporting. Accounting information systems exert a favorable and substantial impact on the caliber of financial reporting. The internal control variable positively and significantly impacts the quality of financial reports, and all independent factors positively and significantly impact the quality of financial reports.
The Influence of Moderation Leverage on The Relationship Between Profitability and Firm Value: Empirical Study of Firms listed on the IDX, 2019-2021 period Nuryaman Nuryaman; Eriana Kartadjumena; Dudi Abdul Hadi
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/vee0ch46

Abstract

Capital market investors anticipate their investments will appreciate and progress in line with their investment objectives, specifically to enhance investor well-being. The investment value appreciates when the issuer's share price or firm value rises. Several variables can impact the value of a company, with profitability and leverage being two significant influences. Prior studies have presented empirical proof that a firm's profitability and leverage can impact its value. This study examines the moderating impact of leverage on the association between profitability and company value. The study utilized data from issuers listed on the Indonesia Stock Exchange from 2019 to 2021. At the time of this research, no existing studies examined the role of leverage as a moderating factor in the connection between profitability and company value. The data analysis revealed a strong positive correlation between profitability and firm valuation. High levels of leverage have a substantial detrimental impact on the value of a firm. The interaction variable of profitability and leverage has a negligible impact on the connection between profitability and firm value. The findings of this test indicate that leverage has a moderating effect that reduces the association between profitability and firm value. However, it is essential to note that leverage is not demonstrated to be a substantial moderating variable in this relationship.
Implementation of SAK-EMKM: The Influence of Socialization, Understanding Accounting and Readiness of MSMEs Nurhani Patmawati; Devi Astriani; Trias Arimurti
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/8j1njy88

Abstract

The objective of this study is to examine the impact of socialization, accounting comprehension, and readiness of micro, small, and medium enterprises (MSMEs) on the implementation of financial statement preparation based on the Indonesian Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK-EMKM). The research method is categorized as quantitative research. The study utilizes primary data in the form of a questionnaire. The study focused on the population of Micro, Small, and Medium Enterprises (MSMEs) that actively took part in the UMKM Juara program in the Karawang Regency during the year 2022. The sampling technique employed was saturation sampling, wherein the whole population under study was sampled. The utilized specimen had a value of 132. The findings indicated that partial socialization positively and significantly influences the implementation of financial statement preparation based on SAK-EMKM. On the other hand, an understanding of accounting has little impact on implementing financial statement preparation based on SAK-EMKM. Additionally, MSME readiness significantly affects the implementation of financial statement preparation based on SAK-EMKM. The concurrent processes of socialization, comprehension of accounting principles, and preparedness of MSMEs have a favorable and substantial impact on the execution of financial statement preparation based on SAK-EMKM.
The Influence Of Brand Image And Customer Trust On Customer Loyalty Through Customer Satisfaction With Gender As A Moderation Variable Salsabiila Salsabiila; Titis Miranti
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/g9w6ds25

Abstract

This study aims to investigate the impact of brand image and customer trust on customer loyalty, mediated via customer satisfaction. Gender is employed as an independent variable to mitigate the impact of brand image and customer trust variables on customer loyalty. This study utilized data from 250 respondents who completed a questionnaire issued to BSI customers in the Malang Raya area. Purposive sampling and proportional random sampling are two distinct methods used for sampling. A proportional random sampling method was employed to ensure that the percentage of respondents from Malang City, Malang Regency, and Batu City was maintained. The research used the Structural Equation Modeling - Partial Least Squares (SEM-PLS) approach. These data indicate that brand image and customer satisfaction substantially impact customer loyalty. However, customer trust does not have a significant effect on customer loyalty. Moreover, the brand's image and the level of consumer trust notably impact customer satisfaction. The findings of this study indicate that customer satisfaction serves as an intermediary variable that influences brand image and consumer trust, ultimately affecting customer loyalty. In addition, gender cannot reduce the impact of brand image and customer trust.
Switching Intention in Halal Cosmetics Products Yessy Fortunania Sutanto; Auditia Setiobudi; Kezia Novtavia Sugiharto
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/qagkp386

Abstract

The purpose of this research is to examine the switching intention towards Wardah Cosmetics products using the push-pull-mooring theory. The push factors tested in this study are dissatisfaction with the brand image factor, and the mooring factor is switching cost The technique used in this study is purposive sampling. 120 samples of non-Wardah users were obtained through an online questionnaire. The data analysis method uses multiple linear regression modelling. This study found that there is an influence of push factors and pull factors on switching intention. The mooring factor in this study (switching cost) was found to have no significant effect on switching intention. The results of this study can be used to understand the switching intention in cosmetics products with the help of the push-pull-mooring theory.
Thrift Business Network Analysis at Happy Thrift Stuff Nana Heriana; Resya Dwi Marselina; Santi Nurul Adha; Alna Azzahra Nur S
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/1wteqd78

Abstract

This study aims to comprehend and examine the functioning of the thrift business network at Happythrifstuff. The data collection methods utilized in this study encompass interviews and documentation. The research methodology is a descriptive qualitative approach, which entails collecting, organizing, and presenting data obtained during the study to achieve precise and thorough information. The data suggest that the thrift business network at Happythrifstuff acquires items from Bandung (Gede Bage), which are obtained from distributors in Batam (Sumatra), with the leading suppliers in Korea and Japan. The analysis indicates that the thrift company is well-suited for students or individuals who want to establish an enterprise with relatively small cash and the potential for profitable earnings. This is apparent from the original capital expenditure of 40 goods amounting to Rp. 5,740,000, resulting in Rp profit revenue. 1,148,000 from the sale of 40 products. This essay aims to inspire individuals to engage in the second-hand goods industry, to create cash, and to assist in fulfilling everyday necessities.
The Influence of Financial Ratios on Financial Distress in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange Siswanto Siswanto
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/qhr4qd77

Abstract

The objective of this study is to ascertain the financial ratios, specifically the Cash Ratio, Return on Investment (ROI), Return on Equity (ROE), and Net Profit Margin (NPM), of Financial Distress in Manufacturing Companies within the Consumer Goods Industry Sector that are listed on the Indonesian Stock Exchange. This study employs quantitative data. The findings and analysis presented in this study are as follows: The multiple linear regression test results indicate that the t-count value is 10.625, more significant than the t-table value of 2.03951. Additionally, the significance level of the t-count is 0.001, which is less than the significance level of 0.05. Therefore, we may infer that the t-count value is statistically significant. The ROI multiple linear regression test results indicate that the t-count value of 2.886 is statistically significant with a p-value of 0.007, compared to a t-table value of 2.03951 and a significance level of 0.05. Therefore, we can infer that the t-count value of 2.886 is significant. The t-value is 2.03951, and the significance level is 0.007, less than 0.05. The multiple linear regression analysis shows that the t-count for ROE is -2.897, which has a significance level of 0.007. Comparing this with the t-table value of 1.69552 at a significance level of 0.05, we may infer that the t-count value of 2.897 is greater than the t-table value of 1.69552, and the significance level of 0.007 is less than 0.05. The multiple linear regression analysis shows that the t-count value for NPM is -1.095, with a significance level of 0.282. Comparing this to the t-table value of 1.69552 at a significance level of 0.05, we may conclude that the t-count value of 1.095 is less than the t-table value and is not statistically significant. The F-table test yielded a result of 2.67 with an error rate of 5%. The acquired F-count was 50.596, more significant than the F-table value of 2.67, indicating a significant difference with a significance level of 0.002, less than the threshold of 0.05.
The Role of Satisfaction in Mediating Self-Service Technology (SST) on Customer Loyalty Izzatunnisa’ Habiba Shalsabila; Rini Safitri
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/qkn58k72

Abstract

Economic growth refers to the gradual improvement of a region's ability to produce products and services over a certain period of time. Attaining a substantial increase in economic output undeniably demonstrates the effective advancement of economic development. This study seeks to determine the influence of Regional Investment and Expenditures on the Economic Growth of West Java Province. The inquiry utilized a descriptive methodology. The data was obtained from the Central Statistics Agency Report spanning the years 2015 to 2021. The data analysis technique use the Multiple Linear Regression equation. The research results suggest that both investment and regional expenditure have a substantial influence on economic growth.
Employee Performance: The Impact of Reward and Incentive: Study at Manufacturing Company Elly Romy
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/dfzcfq67

Abstract

This study sought to ascertain the impact of rewards and incentives for top-performing employees on employee morale at Manufacturing Company. The study population consisted of 180 employees at Manufacturing Company. The sample was selected using the random sampling approach. The sample size in this study consisted of 45 employees. This research falls under the category of quantitative research. Quantitative research focuses on measurable research objects and uses numerical or ratio-based variables to address specific problem formulations or test stated hypotheses. The multiple regression analysis yielded the equation Y = 5,263 + 0,422X1 + 0,447X2 + e, indicating that rewards and incentives had a statistically significant positive impact on staff morale. Concurrently, the outcomes of the test (t) or partial test indicate that awards favorably and favorably impact staff morale. Where is the value of tcount 3.286 visible? The t-table value of 2.01808 and the significance value of 0.002 indicate that the influence of the incentive variable on employee morale is positive and substantial. The t-count value of 3.693 further supports this finding. Similarly, the t-table value of 2.01808 and the significance value of 0.001 indicate a significant effect of the incentive variable on employee morale, with α set at 0.05. The coefficient of determination was determined to be 0.681. The independent variables, reward, and incentives, account for 68.1% of the variation in the employee morale variable. The remaining 31.9% is attributed to other variables not included in the model.
Hacking Profits in Real Estate: The Influence of Capital Structure, Liquidity, and External Factors Faizul Mubarok; Farhan Putra Pramudya; Muhammad Ziyad Izzuddin
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 18 No. 1 (2024): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/3sb3dq09

Abstract

This study seeks to empirically examine the influence of capital structure, liquidity, firm value, firm size, and external factors on profitability within companies operating in the property and real estate sector listed on the Indonesia Stock Exchange, utilizing sample data from 2018 to 2022. Through purposive sampling, 10 companies were selected as research subjects, employing panel data regression analysis. The findings indicate that liquidity and company size have a negative and significant impact on profitability. Conversely, inflation exerts a positive and significant influence on profitability. However, neither capital structure nor firm value significantly affect profitability. These results contribute to understanding the factors influencing the profitability of property and real estate sector companies within the Indonesian capital market context.