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INDONESIA
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Published by Yayasan YPMMA
ISSN : 29640423     EISSN : 29641594     DOI : https://doi.org/10.58477/ebima
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (EBiMA), e-ISSN: 2964-1594 dan p-ISSN: 2964-0423 adalah jurnal akses terbuka dan gratis yang diterbitkan oleh Divisi Penelitian, Institut YPMMA, Indonesia. Tujuan dari Jurnal ini adalah untuk mendukung teori dan praktik manajemen perkembangan dalam penyebaran hasil penelitian di bidang tersebut. Jurnal ini mencakup bidang seperti Pengetahuan dan Manajemen Masyarakat, Manajemen Operasi dan Kinerja, Risiko Bisnis, Keuangan dan Akuntansi, Kewirausahaan, Bisnis Strategis dan Pemasaran Strategis serta Pengambilan Keputusan dan Negosiasi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 35 Documents
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Analisis Tarif Transportasi Publik: Studi Kasus Bus Trans Metro Dewata Bali Dengan Memperhitungkan Biaya Operasi Kendaraan, Ability To Pay, dan Willingness To Pay Dwiputranti, Made Irma
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v2i2.140

Abstract

One of the transportation tools used in Bali is a bus fleet called Trans Metro Dewata (TMD) Bali. TMD Bali bus is one of the public transportation that has various destinations, where one of themajors is in Corridor 1, Central Parking Kuta-Terminal Pesiapan. TMD Bali bus corridor 1 has aroute of Central Parking Kuta-Terminal Tegal- Terminal Mengwi- Terminal Pesiapan. Trans MetroDewata Bus Public Transportation is a link between the Kuta Central Parking area - TerminalPesiapan which is an area of the Tabanan City area that connects the Kuta tourist area andthetrade center which is one of the centers of tourism activities, and vice versa. Currently, thenumber of buses operating is a total of 105 buses of which 95 buses are used for operationalpurposes while the rest are for reserves, with a fare of IDR 4400 for the standard fare fromKutaCentral Parking Lot - Terminal Pesiapan. Operational activities of the Bali Trans Metro DewataBuspublic transport company began to develop well because previously the TMD Bali bus farewasfree, but since October 31, 2022 began to be charged. The tariff is in return for the servicesreceived by users to cover all vehicle operating costs and a decent profit for the operator. Formulation of Bus public transport tariffs in addition to paying attention to the operating costs of the vehicle but also must pay attention to the purchasing power or ability to pay of service users(Ability To Pay) as well as the perception of users of public transport services Bus Corridor 1Central Parking Kuta-Terminal Pesiapan (Willingnes To Pay).The results showed that the current tariff of public transportation bus Sentral Parking Kuta-Terminal Pesiapan which is Rp 4,400.00isnot in accordance with the Ability to Pay and Willingness to Pay passengers of publictransportation bus Sentral Parking Kuta-Terminal Pesiapan. The tariff that is in accordancewiththe Ability to Pay and Willingness to Pay passengers of public transportation bus Sentral Parkingkuta-Terminal Pesiapan based on the results of the calculation is Rp 4,000.00.
Kepuasan Kerja Terhadap Organizational Citizenship Behavior (OCB) Pegawai Pada Sekretaria DPRK Aceh Timur Ismuhadi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v2i2.153

Abstract

The purpose of this study is to investigate how job satisfaction affects organizational citizenship behavior (OCB). Structural Equation Modeling, a sampling strategy using the total sampling method, and a sample size of 123 employees were used in this study's data analysis. According to his research, organizational citizenship behavior is positively and significantly impacted by job satisfaction (OCB). It is hoped that the management of the DPRK Secretariat of East Aceh Regency will continue to maintain and improve job satisfaction, for example: employee welfare, employee satisfaction with superiors, and promotions position, given that job satisfaction has a positive and significant effect on Organizational Citizenship Behavior (OCB) of the Secretariat of the DPRK East Aceh, East Aceh Regency.
Pengaruh Kepemimpinan Terhadap Disiplin Kerja Pada Kantor Kecamatan Tehoru Kabupaten Maluku Tengah Wael , Dewi; Simarmata, Ricardo Manarintar
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i1.165

Abstract

This research aims to determine the influence of leadership on work discipline at the Tehoru District Office, Central Maluku Regency. Data testing was carried out with a questionnaire which was analyzed using statistical analysis such as: validity and reliability tests, with the help of SPSS version 27 for Windows. The research results show that the Coefficient of Determination (R) is 0.984 or around 98.4%. A value of 98.40% indicates that leadership (X) has an influence on work discipline (Y) of 98.40%, and another 1.60% is influenced by other factors not included in this research. Based on hypothesis testing with the calculated t test of 40.983 and ttable of 1.7011 so that tcount > ttable (16,483 > 1.7011) at α = 5%. So it can be concluded that the hypothesis which states "There is a positive and significant influence between work leadership on employee work discipline at the Tehoru District Office, Central Maluku" is acceptable.
Pengaruh Karakteristik Individu Dan Kepuasan Kerja Terhadap Organizational Citizenship Behavior (OCB) Pendamping PKH Dengan Komitmen Organisasi Sebagai Variabel Intervening Ismuhadi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i1.167

Abstract

This study aims to examine the influence of individual characteristics and job satisfaction on organizational commitment, the influence of individual characteristics, job satisfaction and organizational commitment to OCB, as well as the role of organizational commitment as intervening variable whether to mediate the relationship of individual characteristics and job satisfaction to OCB nurses. Data analysis method used in this research is structural equation modeling model, sampling technique with gtotal sampling method, with total sample 103. The results of his research that the influence of individual characteristics have a positive and insignificant effect on organizational commitment. job satisfaction has a positive but insignificant effect on organizational commitment. individual characteristics have a positive and significant effect on OCB. job satisfaction has a positive and significant effect on OCB. The organizational commitment has a positive and significant impact on OCB. The role of organizational commitment as an intervening variable does not mediate the relationship of individual characteristics and job satisfaction to OCB.
Korelasi Antara Kualitas Layanan Loket dan Kepuasan Wajib Pajak pada Kantor Samsat Aceh Tamiang Sari, Maya Puspita; Yunus , Said; Karnelis; Refi, T. Muana
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v2i1.169

Abstract

This research aims to analyze the correlation between the quality of counter service and taxpayer satisfaction at the Aceh Tamiang District Samsat Office. The services provided by counter officers at Samsat have the potential to influence taxpayers' perceptions and levels of satisfaction. The research method is to collect primary data which has previously been supported by secondary data by: Interview. A data collection activity by conducting interviews at the Aceh Tamiang District Samsat Office. Observation (Observation) Data collection activities by direct observation of research objects at the Aceh Tamiang Regency Samsat Office. Questionnaire (Questionnaire) Data collection activities. The research results show that there is a significant positive correlation between the quality of counter service and taxpayer satisfaction. These findings indicate that improving the quality of counter services at the Samsat Office can increase taxpayer satisfaction, which in turn can encourage increased taxpayer awareness and compliance in fulfilling tax obligations.
Analisis Dampak Strategi Pengembangan Ekonomi: Studi Kasus Indonesia Dan Singapura Agustanta, Nainta; Oktafiona, Agnes; Nur'aini, Nisrina Hani; Ghifari, Jamaludin Al
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i2.132

Abstract

The progression of globalization demands that each country adopt adaptive and competitive economic strategies. This article compares the economic strategies of Indonesia and Singapore, two countries with distinct characteristics. Indonesia, as a developing country, emphasizes decentralization, human resource development, structural transformation, and equitable development. In contrast, Singapore focuses on industrialization, service sector development, technological innovation, and the promotion of free markets and foreign investment. The method used is a literature review by analyzing secondary data from various sources. The findings reveal significant differences in economic systems, population size, and development approaches. Despite limited natural resources, Singapore has achieved a high level of economic development, while Indonesia continues to face challenges related to inequality and economic vulnerability. This comparison is expected to serve as a reference for Indonesia in formulating sustainable and globally responsive economic strategies.
Peningkatan Penyusunan Laporan Keuangan Berbasis Standar Akuntansi Keuangan EMKM dan Pemeliharaan Keberlanjutan Usaha pada UMKM melalui Pemahaman Akuntansi dan Teknologi Informasi Akuntansi Dewi, Nur Fitri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i1.166

Abstract

Along with the dynamics of MSMEs in Indonesia, their development faces several problems related to whether the sustainability of MSMEs in Indonesia can be tested in the long term. One of them is caused by capital problems which are often found because MSMEs do not yet have structured financial reports based on SAK EMKM so that they are eligible and accepted when applying for loans. The aim of this research is to determine the influence of understanding accounting and accounting information technology on the preparation of SAK EMKM-based financial reports and their impact on business sustainability for MSMEs in Cilodong, Depok, West Java. The population of this research is MSMEs, Cilodong. The data collection method was a questionnaire distributed to 100 samples of MSMEs in Cilodong, Depok. The collected data was processed using SPSS 27.00 with t test and Path Analysis. The research results show that understanding accounting and accounting information technology has a positive effect on the preparation of SAK EMKM-based financial reports and business sustainability. The results of this research can be useful for MSMEs as input and consideration as well as adding insight, especially regarding the preparation of financial reports and the sustainability of MSME businesses in Cilodong, Depok.
Implementasi Analisis SWOT Dalam Strategi Pemasaran Pada Produk Tabungan Wadiah Faisal, Ignal; Fasa, Muhammad Iqbal
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i2.186

Abstract

Wadiah savings is one of the savings accounts offered by Bank Syariah Indonesia, with the aim of allowing customers to save money and make transactions easily and cheaply. Due to a lack of knowledge about the products at Bank Syariah Indonesia, some people still think they are the same as conventional banks. Therefore, Bank Syariah Indonesia must apply SWOT analysis in an appropriate marketing strategy to increase the market share of wadiah savings users. This research uses qualitative research, using observation, documentation, literature study and interview techniques. The results of this research show that the opening of wadiah savings increases every day. Sharia banks continue to strive to collaborate with various financial institutions to promote wadi'ah savings.
Karakteristik Pemasaran Syariah Terhadap Kepuasan Nasabah Pada Bank Syariah Indonesia Miranda, Julia; Fasa, Muhammad Iqbal
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i2.190

Abstract

This research aims to determine the characteristics of marketing on customer satisfactionat Indonesian sharia banks. The research approach that researchers use is a qualitativeapproach as a research procedure to obtain descriptive data. The data sources used are datathat can be obtained from in-depth interviews and searching for appropriate documents aswell as making observations, participants, data validity, then data analysis using datareduction, data presentation and concluding data. Based on the data analysis carried out,the research results show that the characteristics of sharia marketing on customersatisfaction are that the customers themselves feel satisfied with the products beingmarketed because the information provided by sharia bank marketing products is conveyedclearly and easily understood, there is no hidden information and the products are marketedopenly. directly by Bank Syariah Indonesia employees without subtracting or adding toinformation from the marketing product.
Optimalisasi Microsoft Excel dalam Penyusunan Laporan Keuangan pada Sektor Perbankan Yandira, Meri; Maulana, Alam Nasyah; Ilyas, M.Hakim; Alfarisyi, Salman
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v3i2.192

Abstract

The utilization of Microsoft Excel in financial reporting within the banking sector has become a common practice due to its flexibility and capability in efficiently managing numerical data. This study aims to identify the extent to which optimizing Microsoft Excel can enhance efficiency and accuracy in the preparation of financial reports in the banking sector. The research method employed is a case study involving several banks that have implemented Microsoft Excel in their financial reporting processes. The findings indicate that leveraging advanced features such as logical functions, PivotTables, and charts in Microsoft Excel can significantly improve time efficiency and reduce errors in financial report preparation. However, challenges remain, including the risk of data input errors and limitations in handling large-scale data processing. The study concludes that optimizing the use of Microsoft Excel can provide substantial benefits in financial reporting within the banking sector, provided it is accompanied by adequate training and stringent oversight.

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