cover
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
The Effect of Internal Audit Against Fraud Prevention: Case Study in PT. Asuransi Jasa Indonesia Mochammad Taufik; Mirna Dianita
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 14 No. 2 (2020): 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: 10.55208/3d5ara78

Abstract

This study aims to determine the effect of internal audit on fraud prevention. The object of this research was conducted at PT Asuransi Jasa Indonesia.This type of research is quantitative research. The population in this study amounted to 30 people. The data collected is by distributing questionnaires with correlation data analysis, coefficient of determination, and hypothesis testing t. This study uses SPSS 22 tools for windows. that the implementation of internal audit at PT Asuransi Jasa Indonesia is good enough. In addition, the results of the correlation test indicate that the application of internal audit at PT. Indonesian Insurance Services are quite strong. Hypothesis test results also indicate that internal audit affects fraud prevention at PT Asuransi Jasa Indonesia (fraud).
Learning Attitude: Student Perception on Pandemic Covid-19 in Bandung, Indonesia Iwan Sidharta
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 14 No. 2 (2020): 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/cfddvr03

Abstract

At the time of the COVID-19 pandemic in Indonesia, several learning changes occur in higher education, such as the implementation of online learning. This change is a concrete step for the government to overcome the spread of the COVID-19 virus in Indonesia. However, the change of learning to online has several obstacles in its implementation where both students and teachers are still not used to online learning. This study investigates student knowledge about covid 19 and its implications for student learning attitudes and behavior. An online survey using google forms to students of undergraduate and postgraduate programs at the School of Economics, Pasundan, Bandung, Indonesia, has as many as 247 students. The researchers used a nonparametric structural equation modeling approach to identify the effect of student knowledge about COVID-19 on attitudes and learning behavior. The study results identified that student knowledge had a positive influence on student attitudes and negatively affected learning behavior. This condition indicates that the increasing threat of covid 19, which students know, will be more positive in their actions; however, their learning behavior will decrease. For this reason, it is necessary to take comprehensive steps by the parties concerned to implement effective policies in reducing the impact of covid 19 to improve student learning behavior. The novelty of this research is that no research identifies a model of the influence of knowledge regarding the impact of covid 19 on student behavior and learning behavior in Indonesia.
The Influence of Profitability, Solvency and Company Size to Audit Report Lag Banowaty Ayu; Bunga Indah Bayunitri
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 14 No. 2 (2020): 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: 10.55208/2y90nc41

Abstract

The purpose of this study was to determine the effect of profitability, solvency, and company size on audit report lag. This research was motivated by a case of delayed reporting of financial statements to companies listed on the Indonesia Stock Exchange that has an impact on the decline in investor confidence in the company. The research method used the explanatory method. The independent variables in this study are profitability, solvency, and company size, while the dependent variable is the audit report lag. The data used secondary data, obtained through the company's annual financial statement data as research objects. The sample in this study were 10 companies from the population, as many as 50 companies. Hypothesis testing is done by multiple linear regression analysis using the IBM SPSS Statistics 20 program. The results showed that the profitability, solvency, and size of the company affect the audit report lag.
Teacher Perception on Leaderships: Survey on Public High Schools in Bandung Regency Vicky Achmad Zulfikar; Robbi Saepul Rahman; Nita Yura Roslina
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 1 (2021): 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/bk3afh74

Abstract

The leadership role of the principal is one aspect in improving the quality of education. Principal leadership consists of various components, namely leadership styles, educators, managers, administrators, supervisors, leaders, innovators and motivators. This study aims to validate the components proposed in this study whether they are the forming factors of the principal's leadership variable. To answer the research questions, the researchers used a quantitative approach with factor analysis techniques to validate the predetermined components perceived by the teacher. Respondents are high school teachers at one of the secondary schools in Bandung Regency as many as 75 teachers. The results indicate that it is evident that the principal's leadership consists of 8 components, namely leadership style, educator, manager, administrator, supervisor, leader, innovator and motivator. The results of the study indicate that the principal's measurement can use the 8 factors that make up the principal's leadership variable.
Vertical Communication on Achievement Motivation and Skills: A Study of Employee's Perspective from A Multi-Level Marketing Company in Bandung, Indonesia R. Rahadian Arby
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 1 (2021): 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/d3qpyq89

Abstract

This study explores the communication aspect further, namely vertical communication related to achievement motivation and skills of employees who work in multi-level marketing companies. The researcher used the SEM PLS analysis technique to determine the effect of vertical communication on achievement motivation and its implications for improving employee skills. The research data use employees who work in multi-level marketing companies in the city of Bandung as many as 53 employees. The study results indicate that there is a significant effect of vertical communication on achievement motivation and has implications for increasing employee skills by 0.177 and 0.610. Furthermore, the study results indicate that more effective vertical communication can increase employee achievement motivation, which can improve employee skills in completing the tasks and responsibilities that the company has given.
Exploring Interpersonal Communication on Affective Commitment: Cross Sectional Study on Teacher Perspective Asmawati Asharie
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 1 (2021): 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: 10.55208/8x66jb28

Abstract

This study intends to determine the effect of internal communication aspects on affective commitment. To determine the influence of the interpersonal communication aspect, the researcher used a survey of private high school teachers in Palembang City, South Sumatra. The number of respondents was as many as 137 teachers. To examine the effect of interpersonal communication aspects on affective commitment, researchers used multiple regression analysis techniques. The results showed that all aspects of interpersonal communication had a significant effect on teachers' affective commitment. In addition, the study results indicate that excellent openness, empathy, supportiveness, positiveness, and equality will impact teachers' affective commitment.
Audit Quality: The Impact of Expertise, Independence and Ethics of Professional Accountant A Crosssectional Study Adam Ramdani
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 1 (2021): 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/cs759g25

Abstract

This study aims to determine the effect of expertise, independence, and ethics on audit quality at the Inspectorate of West Java Province. The study in the initial review of this study found that the audit quality is shown in the opinion given by the examiner, including the opinion "Reasonable Without Exception" is a professional audit statement regarding the "fairness" of the financial statements, not a "guarantee" that no fraud was encountered or the possibility of the occurrence of fraud. Fraud in the future also on the problem of procurement of goods and services that cause indications of regional losses, management of accounts that are not following the provisions, causing potential fraud, management of fixed assets that are still problematic both in terms of administration and utilization and the problem is that the value is still found to be immaterial so that the Audit Board of the Republic of Indonesia gives an opinion "Reasonable Without Exception" (RWE). In the first stage of this research, namely, test the validity and reliability of all valid and reliable variables. In the second stage of conducting a correlation analysis for Expertise, Independence and Ethics on Audit Quality, showing a significant correlation, the relationship between Expertise and Audit Quality obtained a result of 0.813. Independent Relationship with Audit Quality obtained results of 0.751, and the result of Ethics Relationship with Audit Quality obtained results of 0.812. In the third stage, partial regression analysis for all variables proved to be significant, and it was found that the regression coefficient value of Expertise on Audit Quality obtained the result of 0.411. The independent regression coefficient value on Audit Quality is 0.235, and the Ethics regression coefficient on Audit Quality is 0.403. Likewise, in the fourth stage, simultaneous multiple regression analysis of expertise, independence, and ethics has a significant effect on Audit Quality with a total effect of 83.7%.
Factors Affecting the Profitability of Sharia Banking Aris Supriadi; Agus Ismaya Hasanudin; Lia Uzliawati; Anggi Haerani
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 1 (2021): 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/mbdfxd28

Abstract

This study aims to examine the factors that affect the Profitability of Islamic banking, such as Corporate Governance (CG), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR). This research is quantitative. The type of data used in this research is secondary data. Data processing using the multiple linear regression approach. The results showed that Corporate Governance had a significant positive effect on Profitability. Financing to Deposit Ratio has a significant positive effect on Profitability. Non-Performing Financing has a significant negative effect on Profitability. Capital Adequacy Ratio has a significant positive effect on Profitability. Corporate Governance has a positive effect on the Capital Adequacy Ratio. Financing to Deposit Ratio does not have a positive effect on the Capital Adequacy Ratio. Non-Performing Financing has a significant positive effect on the Capital Adequacy Ratio. Corporate Governance does not have a positive effect on Profitability through the Capital Adequacy Ratio. Financing to Deposit Ratio has an effect on Profitability through the Capital Adequacy Ratio. Non-Performing Financing has no effect on Profitability through the Capital Adequacy Ratio. Increasing banking profits, the banking management can take measures such as keeping the NPF in a safe position, maintaining the quality of productive assets, planning and arranging credit evaluations more carefully and selectively by using the principle of prudence.
The Impact of Destination Image on Revisit Intention Mediation Role by Overall Satisfaction Perspective from Shopping Destination in Bandung, Indonesia Bob Foster; Iwan Sidharta
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 2 (2021): 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/e8c7bn82

Abstract

Currently, the tourism sector is a central issue in the growth of a country. Researchers have proven the critical role of the tourism sector in increasing state revenues through tourist visits, both domestic and foreign tourists. Several previous studies have shown the part of the destination image in increasing the revisit rates. However, multiple research models have differed variations in explaining the influence of the destination image on the tourists' loyalty to revisit shopping destinations. Therefore, this study aims to determine the effect of destination image on tourist revisit intention towards shopping tours in Bandung. The survey approach is used to answer the research objectives. The results prove there is an influence of the destination image on the tourists' revisit intention to shopping tours with 179 samples carried out simultaneously on several shopping tourist destinations in Bandung. Thus, the proper advice to improve the revisit intention is providing facilities and infrastructure as well as exciting experiences for the tourists.
Competence Of Cooperative Administrators: Cross-Sectional Survey of Cooperative Members in The Organizational Environment in The City of Bandung Farid Riadi
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 15 No. 2 (2021): 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: 10.55208/9zg8np87

Abstract

Competence is an essential part of completing the organization's tasks that need to be achieved by individuals in the organization. This study aims to determine the description of the competence of cooperative management. The researcher used a survey approach to find out the description of the competence of the cooperative management. Respondents in this study were 318 members of cooperatives in the organizational environment in the city of Bandung. The study results illustrate that the competence of the management is in the reasonably good category. However, there are still weak aspects that illustrate that the competencies of members and leaders do not fully have the expected competencies, such as behavior that reflects competence in the field of cooperatives, which is still very rarely found in members and also cooperative management apart from the way members think, and also leaders in determining actions for cooperatives felt to be still not fully optimized. Therefore, researchers recommend that efforts improve cooperative behavior within the leadership by appointing cooperative administrators who have the characteristics needed to lead cooperatives. Their outpouring of hearts, thoughts, and behavior can describe a strong character.

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