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Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ)
ISSN : 14122774     EISSN : 24079081     DOI : https://doi.org/10.32722/eb.v19i2
Core Subject : Economy,
urnal Ekonomi dan Bisnis adalah jurnal yang sudah terindeks sinta 5 yang mempublikasikan bidang ilmu yang berkaitan dengan ekonomi & bisnis, terbit secara berkala dua kali setahun (Juni dan Desember). Jurnal Ekonomi dan Bisnis mempublikasikan artikel hasil penelitian yang orisinal berkaitan dengan: ekonomi ,bisnis , manajemen, akuntansi, auditing, perpajakan ,kewirausahaan, serta ilmu yang berkaitan dengan perbankan konvensional maupun syariah.
Articles 331 Documents
ANALISIS PERSEPSI NASABAH ATAS KEAMANAN DAN KEPERCAYAAN DALAM SISTEM e-PAYMENTS Petrus Hari Kuncoro Seno
Ekonomi & Bisnis Vol 11 No 2 (2012): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v11i2.643

Abstract

This research made a study on the security and trust in the relation to the Electronc Payments System (EPS) . The research propose a model which discuses factors which determine the perceived security and the perceived trust. This research also discus the effects of perceived security dan trust in the use of EPS, In this research there has been an emprirical test of the proposed model with respondens of 316 people in the Jakarta Meropolitan area. Data was analized using a structural equation modelling. The research finding shows that security statements is a factor which is significant to increase the perceived security in the usage of EPS. The perceived trust has a positif influence significanly in the use of EPS. The research did not find any statistical proving that there is a statistical relationship between the quality of transaction procedure with the preceived security and perceived trsutin the use of EPS. This research also proves that there is a statistical relationship between the technical protection and the perceived security (H1) , the security statements with the perceived trust (H6). This research did not find any statistical relationship between the transaction procedure the perceive trust (H4) and the technical protection with the perceived trust (H2), This research explained the relationship between the perceived trust and the use of EPS. The finding of the research shows the role of the perceived security in the building of the user security and the positif influence of the the perceived trust to the use of EPS. The effects of the security statements for the user perception of security and trust also has been validated. The perceived security is an essential consept in the attempt ti understand the use of EPS. Keywords:E-payments, Security, Trust, Consumers’ Perception, use of EPS
APLIKASI METODE AHP-SWOT UNTUK PERENCANAAN STRATEGILEMBAGA NON PROFIT Indra Setia Dewi; Arief Daryanto; Idqan Fahmi
Ekonomi & Bisnis Vol 11 No 2 (2012): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v11i2.644

Abstract

In this research AHP is used to improve result of SWOT and as a part of SWOT analysis, therefore the method is called A’WOT or AHP-SWOT. Research on the application of AHP-SWOT method in formulating strategic planning was carried out at a constituent based non-profit organization that requires appropriate strategies to face the current dynamics. This organization has had a vision, mission and outline work program but has yet to have an appropriate strategy agreed by its constituentto implement the outline work program. The selection of SWOT method as a basis strategy formulation is a consequence of the form of a constituency based non-profit organization. The board wants the strategic planning organization created involving constituentand agreed by members of the organization. Besides, the constituents of the organization also want to know the strengths, weaknesses, opportunities and threats affecting the continuity of the organization. For that purpose the SWOT method is used in conjunction with AHP method to facilitate the management of organizational decisions on formulated strategies. The research object in this study is a constituency-based non-profit organization that develops forest management certification system in Indonesia is namely the Indonesian Ecolabelling Institute (LEI). Keywords: Strategic planning, non-profit, SWOT, AHP, LEI
PENGARUH KUALITAS PENERAPAN CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN TERHADAP PERSISTENSI LABA Taufikul Ikhsan
Ekonomi & Bisnis Vol 11 No 2 (2012): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v11i2.645

Abstract

Abstrak Penelitian ini menguji pengaruh kualitas penerapan corporate governance dan konsentrasi kepemilikan terhadap persistensi laba.Populasi penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia yang sampai dengan awal tahun 2011 terdaftar dan aktif diperdagangkan sebanyak 425 perusahaan publik. Sampel penelitian ini adalah perusahaan public yang telah memperoleh pemeringkatan CGPI oleh IICG dengan periode pengamatan tahun 2005 sampai dengan 2009.Data yang digunakan dalam penelitian ini adalah data sekunder yang diunduh dari database Reuter Knowledge dan data OSIRIS serta website perusahaan public yang menjadi sampel penelitian. Dalam penelitian ini variable kualitas penerapan corporate governance diukur dengan menggunakan indeks persepsi corporate governance yang dikeluarkan oleh IICG. Sedangkan konsentrasi kepemilikan menggunakan konsentrasi kepemilikan immediate dengan pisah batas 10 % .Model pengujian hipotesis menggunakan persamaan regresi linear berganda.Prediksi sementara bahwa kualitas penerapan corporate governance mempunyai pengaruh positif terhadap persistensi laba akuntansi sedangkan konsentrasi kepemilikan tidak pengaruh terhadap persistensi laba akuntansi. Kata Kunci: corporate governance, kepemilikan, persistensi, laba Abstract This research tested the effect of corporate governance quality and owner consentration to the profit persistention. This research population is all company that registered in Indonesia Stock Exchange until early 2011 and actively traded by 425 public companies. The research sample is public company that has acquired rank of CGPI by IICG in 2005 to 2009 observation period. The data used in this research is secondary data that downloaded from Reuter Knowledge database and OSIRIS data with public company website that used as research sample. The implementation corporate governance quality variable in this research measured by perception index of corporate governance published by IICG. While owner concentration used immediate owner concentration with 10% limit.Tested model hypothesis use the multiple linear regretion equation. Temporary prediction is that the quality of corporate governance implementation has the positive effect on the accounting profit persistention while owner concentration doesn’t has any effect on accounting profit persistention. Keywords: corporate governance, owner, persistention, profit
PENGARUH MANAJEMEN LABA, RISIKO PASAR DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PASAR Yenni Nuraeni; Rudi Haryanto
Ekonomi & Bisnis Vol 11 No 2 (2012): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v11i2.646

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh dari manajemen laba, risiko dan struktur kepemilikan terhadap nilai saham serta mengetahui jenis-jenis risiko dan struktur kepemilikan yang mempengaruhi nilai pasar.Objek dari penelitian ini adalah perusahaan terbuka non keuangan yang terdaftar di Bursa Efek Indonesia.Data penelitian ini menggunakan data sekunder bersumber dari Laporan Keuangan Auditan yang diperoleh dari Bursa Efek Indonesia. Data pasar dan keuangan lainnya diperoleh dari database OSIRIS dan Indonesian Capital Market Directory (ICMD) tahun 2009-2010. Selain itu, data mengenai nilai IHSG dan tingkat suku bunga Sertifikat Bank Indonesia (SBI) diperoleh dari Bank Indonesia. Untuk menguji hipotesis menggunakan persamaan regresi.Hasilnya, manajemen laba (earnings management) dan risiko pasar (systematic risk/beta) secara positif signifikan berpengaruh terhadap nilai pasar.Sedangkan untuk kepemilikan institusi (tidak berpengaruh) dan kepemilikan manajerial (berpengaruh) terhadap nilai pasar dan mempunyai arah positif. Kata Kunci: Manajemen Laba, Risiko, Kepemilikan, Nilai Pasar Abstrak This Research aim is to test the effect of profit, risk and ownership structure management to the stock value and to know kind of risk and ownership structure that affect market value. Object of this research is non-financial public company registered in Indonesia Stock Exchange.The research data here uses secondary data from the auditor’s financial statement of the Indonesia Stock Exchange. Other market and financial data obtained from OSIRIS database and Indonesian Capital Market Directory (ICMD) 2009-2010 period.Furthermore, the data about IHSG value and interest rate level Certificate of Bank of Indonesia (Sertifikat Bank Indonesia / SBI) obtained from Bank of Indonesia. Regression equation is used in order to test the hypothesis. The result, earnings management and systematic risk positively and significantly affecting market value. While institution ownership (not affected) and managerial ownership (affected) to market value and has a positive direction. Keywords: Manajemen Laba, Risiko, Kepemilikan, Nilai Pasar
SURVEY KEPATUHAN WAJIB PAJAK PENGUSAHA UKM DI KOTAMADYA DEPOK Ernita Siambaton; Riskon Ginting; Syamsurizal Syamsurizal
Ekonomi & Bisnis Vol 14 No 1 (2015): Jurnal Ekonomi dan Bisnis Vol 14 No 1 2015
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v14i1.752

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui kepatuhan pengusaha UKM membayar pajak di Kotamadya Depok. Kepatuhan tersebut dapat diukur dari seberapa banyak pengusaha UKM yang telah melakukan kewajiban untuk membayar pajak dalam satu tahun. Data saat ini menunjukkan pengusaha UKM masih rendah kepatuhannya untuk membayar pajak, oleh sebab itu pemerintah memberikan penyuluhan dan sosialisasi tentang pajak kepada UKM. Pemerintah melalui Peraturan Pemerintah No. 46 Tahun 2013 memberikan kemudahan kepada pelaku UKM dengan menyederhanakan administrasi pajak dengan hanya membayar pajak 1 % dari omzetnya setiap bulan sampai akhir tahun. Pemerintah menyadari bahwa pelaku UKM tidak begitu mengerti tentang laporan pajak dan laporan keuangan suatu usaha. Penelitian berusaha untuk melihat kendala apa yang dihadapi pelaku UKM untuk dapat meningkatkan kepatuhannya. Kata Kunci: Pajak, UKM, Kepatuhan, Penyuluhan dan Bayar.
FAKTOR PERLAMBATAN PERTUMBUHAN BANK SYARIAH DI INDONESIA DAN UPAYA PENANGANANNYA Ida Syafrida; Indianik Aminah
Ekonomi & Bisnis Vol 14 No 1 (2015): Jurnal Ekonomi dan Bisnis Vol 14 No 1 2015
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v14i1.753

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui faktor internal dan eksternal yang mempengaruhi perlambatan pertumbuhan bank syariah di Indonesia dan bagaimana upaya penanganan yang perlu dilakukan bank syariah di Indonesia untuk meminimalisir dampak perlambatan pertumbuhan tersebut. Data penelitian diperoleh dari hasil wawancara (indepth interview) selama Juni s.d. Oktober 2015 terhadap pihak regulator yaitu BI, OJK, dan BEI, serta praktisi dari BMI, BSM, BNI Syariah, Bank Panin Syariah, dan BTPN Syariah. Data sekunder yang digunakan berupa laporan keuangan bank syariah di Indonesia bersumber dari website Statistik Perbankan Syariah OJK dan juga data indikator makro ekonomi Indonesia dari website BPS periode Januari 2013 s.d. Juni 2015. Metode penelitian yang digunakan selain deskriptif kualitatif juga menggunakan analisis regresi linier berganda (multilinear regression) untuk data yang bersifat kuantitatif. Faktor internal penyebab perlambatan pertumbuhan bank syariah adalah adanya dominasi oleh sektor retail khususnya UMKM dan akad murabahah pada segmentasi pembiayaan bank syariah, minimnyavariasi pembiayaan bank syariah, kurang efisiennya bank syariah dalam menjalankan kegiatan operasionalnya, dominasi dana deposito yang berbiaya mahal pada DPK bank syariah, kurang efisiennya bank syariah dalam kegiatan operasional, dan masih terbatasnya jumlah jaringan kantor bank syariah. Adapun faktor ekternal perlambatan terjadi disebabkan oleh kondisi ekonomi yang melambat di dunia termasuk di Indonesia dengan indikator nilai tukar Rupiah melemah terhadap US Dollar, turunnya IHSG, dan turunnya daya beli masyarakat. Jumlah pembiayaan UMKM, jumlah pembiayaan murabahah, dan banyaknya jaringan kantor menjadi faktor internal yang berpengaruh signifikan terhadap pertumbuhan bank syariah. Faktor eksternal yang berpengaruh adalah IHSG, kurs IDR/USD, dan tingkat inflasi. Upaya yang perlu dilakukan untuk menanggulangi perlambatan pertumbuhan yaitu; konsolidasi internal manajemen bank syariah untuk mengevaluasi kualitas pembiayaan dan biaya sumber dana; diversifikasi pembiayaan dalam segmentasi korporasi, pembiayaan mudharabah, dan pembiayaan pada sektor bisnis pertambangan, perkebunan dan pertanian, serta infrastruktur;penambahan jumlah jaringan, variasi produk dan layanan,serta pengembangan channeling ke kalangan konglomerat dan nasabah pemerintah; optimalisasi sumber pendanaan dengan cost of fund murah dari produk simpanan non deposito; efisiensi bisnis. Kata kunci: perlambatan pertumbuhan, pengaruh, penanganan
ANALISIS SPILLOVER TERHADAP PASAR EKUITAS NEGARA BERKEMBANG DAN NEGARA MAJU PERIODE 2003-2011 Husnil Barry
Ekonomi & Bisnis Vol 14 No 1 (2015): Jurnal Ekonomi dan Bisnis Vol 14 No 1 2015
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v14i1.754

Abstract

Abstract This study analyzes spillover effect which occurred in emerging and advanced economies, resulting from the US financial crisis and Greece sovereign debt crisis, covering the period of January 2003-December 2011. Using the log likelihood approach, this research employs several univariate models, i.e. MA(1) GARCH (1,1)-M, MA(1) GARCH (1,1) and MA(1) GJR (1,1), with modified lag squared return of the crisis country during the pre-crisis (normal) and crisis periods. Empirical result demonstrate that : First, volatility is time varying, Second found an increase spillover effect in the crises period compare to the normal period. The magnitude of spillover is influenced at least by the degree of market openness between the crisis country and other countries. Third MA(1) GJR (1,1) is outperformed univariate model that described the data in this study compare to the others. Fourth there is not significant correlation between conditional volatility and excess return in the most country. Last, volatility is asymmetrical, and developing country is more sensitive to the negative shock in the America and Greek crises period. Keywords : equity market; spillover; univariate GARCH; volatility. Abstrak Penelitian ini membahas mengenai spillover krisis keuangan Amerika dan krisis hutang Yunani ke negara berkembang dan negara maju periode Januari 2003-Desember 2011. Metodologi yang digunakan dalam penelitian ini menggunakan pendekatan loglikelihood dengan beberapa pemodelan univariate yaitu MA(1) GARCH (1,1)-M, MA(1) GARCH (1,1) dan MA(1) GJR (1,1) dengan modifikasi lag squarred return dari negara sumber krisis periode pra (normal) krisis dan periode krisis,. Hasil empiris penelitian ini, yaitu Pertama, volatilitas bersifat time varying, Kedua ditemukan adanya peningkatan spillover pada periode krisis dibandingkan periode normal baik pada krisis Amerika maupun Yunani. Besaran spillover setidaknya dipengaruhi oleh tingginya degree of market openess antara negara sumber krisis dengan negara lainnya. Ketiga MA(1) GJR merupakan pemodelan univariate terbaik pada penelitian ini dibandingkan MA(1) GARCH(1,1) dan MA(1) GARCH-M. Keempat ditemukan hubungan tidak signifikan antara volatility dengan excess return secara langsung pada banyak negara, terakhir volatilitas bersifat asimetris yang menandakan pengaruh dari bad news dapat meningkatkan volatilitas dan ditemukan negara berkembang lebih sensitif terhadap negative shock dibandingkan negara maju pada krisis Amerika dan Yunani. Kata Kunci: pasar modal; spillover; univariate GARCH; volatilitas.
ANALISA TINGKAT KEPATUHAN PELAPORAN DANA KAMPANYE PARTAI POLITIK PESERTA PEMILU BERDASARKAN HASIL AUDIT LAPORAN DANA KAMPANYE DI PROVINSI BALI PADA PEMILU LEGISLATIF 2014 Iwan Sugiwa; Muthia Putri Arifah; Hasan Kamal Farobi
Ekonomi & Bisnis Vol 14 No 1 (2015): Jurnal Ekonomi dan Bisnis Vol 14 No 1 2015
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v14i1.755

Abstract

Abstrak Hasil audit kepatuhan atas Laporan Penerimaan dan Pengeluaran Dana Kampanye peserta Pemilu Legislatif yakni partai politik telah dipublikasikan KPU melalui situs KPU di masing-masing provinsi di Indonesia, termasuk provinsi Bali. Namun, setelah Audit laporan Dana Kampanye dilakukan dan hasilnya telah diumumkan, apalagi yang harus dilakukan oleh KPU sebagai pelaksana dan masyarakat sebagai pemegang hak suara serta pengawas. Di lapangan banyak yang belum mengetahui bagaimana hasil audit Laporan Dana Kampanye. Tentunya dari banyaknya peraturan yang dibuat, pemerintah, KPU dan masyarakat berharap seluruh Partai Politik di tiap kabupaten/kota di Indonesia mematuhi segala peraturan. Penelitain ini akan menjelaskan hasil audit dana kampanye berdasarkan 2 unsur kepatuhan yang terdapat dalam Peraturan KPU No.17 Tahun 2013. Penarikan sampel partai politik yang akan diteliti dalam penelitian ini dilakukan dengan cara purposive sampling. Penelitianini akan mengungkap apakah 5 partai politik dengan perolehan suara tertinggi di 5 kabupaten/kota di provinsi bali memenuhi unsur kepatuhan ketepatan waktu pelaporan dan pelaporan sumbangan dana kampanye pada pemilu legislatif 2014 melalui uji chi-square. Hasil laporan akhir Riset Grand Dosen Mahasiswa ini adalah 92 % dari 5 partai politik dengan suara tertinggi di 5 kabupaten/kota di provinsi Bali memenuhi unsur kepatuhan ketepatan waktu pelaporan dan pelaporan sumber dana kampanye. Kata kunci: Audit kepatuhan, dana kampanye, partaipolitik, pemilu legislatif 2014
ANALYSIS OF PERFORMANCE MEASUREMENT SYSTEM USING COMPETENCY-BASED BALANCES SCORECARD (A STUDY IN BANJARMASIN STATE POLYTECHNICS) Agus Pebrianto; M. Wahyu Wardhana; Rika novyanti
Ekonomi & Bisnis Vol 14 No 1 (2015): Jurnal Ekonomi dan Bisnis Vol 14 No 1 2015
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v14i1.757

Abstract

Abstract The purpose of this study is to analyze performance based on competency using Balance Scorecard which is measured by four perspectives : College Financial perspective, customer perspective (which divided into three parts : students, stakeholders and graduates), college internal perspective, and learning and growth process perspective. It is expected that this research would lead into development process of the college, and find out the weaknesses or strengths of college organization which would give impact to the increase of college’s performance. This is a quantitative descriptive research. Total amount of population in this research is 208 people, which consists of students from grade 5 of business administrative. The population is chosen in consideration that they have experienced the longest term of learning process. Samples are taken from 4 classes which includes 106 students. Graduates are chosen from those who have been graduates and have at least 3 years working experience, that make 102 people, meanwhile employers are represented by 33 lecturers in Banjarmasin State Polytechnic, and stakeholders are chosen from both government institution and non government institution that makes 27 institutions. Those institutions are chosen by graduates recommendation. The result of reliability test of college financial perspective, customer perspective, university internal perspective and innovation and learning process perspective shows the value more than 0.6 alpha cronbach and it makes all of variables reliable. The average score of financial perspective is 3.514 and it shows that financial condition of the college is in good state, The average score of customer perspective is 2.947 which gives fair condition, the average score of stakeholders perspective is 3.418 that is in good state, and the average score of graduates is showing good state as shown in 3.119 point. College internal process perspective has the average score of 2.753 point and shows fair condition. Learning and growth perspectives average score is 2.929, shows fair condition. Keywords : Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Process Perspective, Learning and Growth Perspective, College Performance
MODEL INCREASING SATISFIED BASED ON THE CUSTOMER VALUE: STUDY ON CUSTOMER AT LIBRARY STATE POLYTHECNIC OF JAKARTA Sudarno Sudarno; Amirudin Amirudin
Ekonomi & Bisnis Vol 14 No 1 (2015): Jurnal Ekonomi dan Bisnis Vol 14 No 1 2015
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v14i1.758

Abstract

Abstract More than 32 years library State Polythecnic of Jakarta served civitas academica waiting oriented (passive). Statistics data showed that customer of library State Polythecnic of Jakarta last five years not significant. (Source: Anual Book Report 2014). Because of that, its time to library management applied new paradigmn service based on ‘the customer value.’ It means that applied with adagium customer will increase followed by increasingly accredited higher education institution. (Source: American Librarian Association, 2013) Claimed of National Institution Accreditation is very important for State Polytechnic Of Jakarta in the future (2029, PNJ go international) will be followed by Claimed of International Institution Accreditation. Because of that, the role from customer is really important to develop the State Polytechnic Of Jakarta. If customer feels satisfied for pursuit State Polytechnic Of Jakarta’s Library, the impact is following another outsearches. The aim of research (1) are knowing and measuring (1) the costumer value, and (2) applied the costumer value, in order to customer volume from years by years tend to significantly increase. (2) Having a model to develop library and serve costumer base on the customer value in order to applied to another units in State Polytechnic Of Jakarta. Metode of research using descriptive analysis by spreading quesioner from some population and taken sample after that change into table, tested and analysed and taken the purpose. The definition of the newest edition from library glossarium is the newest print between 1-5 period, meanwhile book of print between 5-10 is called the old edition. Altough the book was a old version the frequence always borrowed by the customers , so the book will still considered as the new one. However the book that published more than 10 years was a rare book which is the frequence often borrowed by the customers. Lets see the collection of the book in library PNJ based on the tender of purchase in 2013. Since a part of 807 book title, it’ll be 53 book title published between 1-5 years period. Those books the writer explained on Chapter IV. PNJ library should be use ‘book showcase’, social media and website for informing the newest book availability and active controlled and in secquencing. First, we recommended to library managment on websites for avaliability ‘book delivery order’ in order to student for not spending time. Second, to motivate students visiting library of PNJ inform via student’s email that avaliability book newest edition ready to lend. Keywords : pemustaka, The Customer Value, The Customer Satisfaction, book delivery order, book showcase

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