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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 40 Documents
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Determinan Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Azkia, Saufa; Budiantoro , Risanda Alirasta
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i1.296

Abstract

Auditing financial statements is an integral part of the company's financial reporting process. This study aims to examine the influence of company size, company age, and profitability on audit delays in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. In addition, this study also analyzes the role of regulation as a moderation variable that can strengthen or weaken the relationship between variables. Signal theory is used as a theoretical foundation in explaining the relationship between company characteristics and the timeliness of audit reporting. This study uses a quantitative approach with a panel data regression analysis method. The sample consisted of 30 manufacturing companies selected through purposive sampling techniques during the observation period. The results showed that company size did not have a significant effect on audit delays, while company age and profitability had a significant negative effect. This means that companies that are longer established and more profitable tend to complete the audit process faster. In terms of moderation, regulations do not significantly moderate the relationship between the size and age of companies and audit delays. However, regulation has been shown to significantly moderate the effect of profitability on audit delays, with a direction of moderation that weakens the negative relationship. These findings suggest that while profitability drives the acceleration of audits, regulatory pressures still limit the flexibility of reporting times.
Faktor Yang Mempengaruhi Minat Penggunaan Fitur Paylater di Aplikasi Shopee Pada Kalangan Mahasiswa Universitas Jember Izza , Nurul; kartika; Pangesti , Resha Ayu Dwi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i1.300

Abstract

Technology plays an important role in life, especially in the economic sector today. One of the technologies that is developing is electronic payment technology. Spaylater is an electronic-based payment that can make it easier for users to carry out transactions. This research aims to find out what factors in UTAUT 2 influence interest in using Spaylater among Jember University students as the Millennial generation. This research used a sample of Jember University students who had/are currently using Spaylater with a total sample of 100 respondents obtained via online (google form) and offline in the form of a questionnaire. Data processing using multiple linear regression analysis methods using the IBM SPSS26 program. The results of this research are that the factors Performance Expectations, Business Expectations, Social Influence, Facilitated Conditions, Hedonic Motivation and Price Value have no influence on interest in using Spaylater. Meanwhile, the Habit variable has an influence on Interest in Using Spaylater
Determinan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2023 Amalia, Vina; Alirastra Budiantoro, Risanda
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i1.301

Abstract

Rapid globalization has encouraged the expansion of multinational companies and the increasing complexity of cross-border transactions. Transfer pricing is an important issue in international taxation practices, because it has the potential to be used to shift profits to countries with lower tax rates. This study aims to analyze the effect of tax burden, exchange rate, bonus mechanism, and thin capitalization on transfer pricing. The method used in this research is quantitative using secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023, totaling 231 companies. The sample was selected using purposive sampling technique and obtained data totaling 25 manufacturing companies with 89 units of analysis which became the object of observation. The analytical technique used in this research is panel data regression analysis with the help of Eviews software version 12. The results showed that the tax burden has a significant positive effect on the company's decision to practice transfer pricing. This indicates that the greater the tax burden borne by the company, the greater the possibility of the company to practice transfer pricing. Meanwhile, the exchange rate variable, bonus mechanism, and thin capitalization have no significant effect on the company's decision to practice transfer pricing. In conclusion of this study, the company management is advised to consider the decision in conducting transfer pricing practices and be more careful in conducting transfer pricing. Meanwhile, the government and tax authorities are expected to increase and tighten supervision of companies conducting related transactions in order to minimize tax avoidance practices through transfer pricing practices. Rapid globalization has encouraged the expansion of multinational companies and the increasing complexity of cross-border transactions. Transfer pricing is an important issue in international taxation practices, because it has the potential to be used to shift profits to countries with lower tax rates. This study aims to analyze the effect of tax burden, exchange rate, bonus mechanism, and thin capitalization on transfer pricing. The method used in this research is quantitative using secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 - 2023, totaling 231 companies. The sample was selected using purposive sampling technique and obtained data totaling 25 manufacturing companies with 89 units of analysis which became the object of observation. The analytical technique used in this research is panel data regression analysis with the help of Eviews software version 12. The results showed that the tax burden has a significant positive effect on the company's decision to practice transfer pricing. This indicates that the greater the tax burden borne by the company, the greater the possibility of the company to practice transfer pricing. Meanwhile, the exchange rate variable, bonus mechanism, and thin capitalization have no significant effect on the company's decision to practice transfer pricing. In conclusion of this study, the company management is advised to consider the decision in conducting transfer pricing practices and be more careful in conducting transfer pricing. Meanwhile, the government and tax authorities are expected to increase and tighten supervision of companies conducting related transactions in order to minimize tax avoidance practices through transfer pricing practices.
Pengaruh Pemahaman dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Restoran Di Kota Palu Asrabiya; Jamaluddin; Ernawaty Usman
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i1.303

Abstract

This study aims to determine the effect of taxpayer understanding and awareness on restaurant tax compliance in Palu City. The population studied were restaurant taxpayers in the Palu City area. The data collection method used was a survey by distributing questionnaires to respondents met by researchers. The number of respondents in this study was 56 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software. The results of the study showed that taxpayer understanding and awareness had a positive and significant effect on restaurant tax compliance in Palu City.
Analisis Kinerja Keuangan PT Unilever Indonesia Tbk Sebelum dan Selama Adanya Aksi Boikot Produk Syafira; Jamaluddin; Sugianto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): June
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i1.304

Abstract

This study aims to analyze the financial performance of PT Unilever Indonesia Tbk and to see significant differences in its financial performance before and during the product boycott. Financial performance is measured by four ratio indicators, namely liquidity ratio (Current ratio & Quick Ratio), solvency ratio (debt to asset ratio & Debt to Equity Ratio), Profitability Ratio (Return on Asset & Net Profit Margin) and Activity ratio (Total Asset Turnover & Inventory Turnover). The data used in this study are secondary data, in the form of the company's quarterly financial reports for the 2021-2024 period obtained from the company's official website. The data collection technique used is documentation. The data analysis technique used is quantitative descriptive analysis with Saphiro wilk normality test data analysis and Paired Sample T-test. The results show that of the four ratio measurements before and during the product boycott, only the debt to equity ratio solvency ratio is included in the “good” criteria. While for the difference test conducted shows the current ratio liquidity ratio there is a significant difference while the quick ratio shows no difference. solvency ratio shows there is a significant difference before and during the boycott. The profitability ratio also shows a significant difference, while the activity ratio shows no significant difference before and during the boycott.  
Mengungkap Peran Good Corporate Governance dan Leverage dalam Mendorong Pengungkapan CSR: Studi pada Perusahaan Energi Di BEI Findayani, Vinka; Tutuko, Bambang; Saraswati, Ade Maya
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i2.353

Abstract

This study examines how independent boards of commissioners, audit committee size, board of directors size, debt to equity ratio, and debt to asset ratio influence CSR disclosure. The sample consists of 12 companies in the energy sector, covering the coal and oil and gas subsector, listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Sample selection was applied through purposive sampling using secondary data. The regression result show that independent boards of commissioners have a negative effect. Audit committee size and board of directors size have a positive effect. The debt to equity ratio has a negative effect, while the debt to asset ratio does not show any effect. Simultaneously, all independent variables have a significant effect on CSR disclosure, with an adjusted R2 value of 0.338. The contribution of this study can advance knowledge and serve as a reference for practitioners in conducting research.
Analisis Pengaruh Efisiensi Operasional, Arus Kas Operasi & Rasio Likuiditas Terhadap Financial Distress Pada Subsektor Hotel & Restoran Nani Ernawati; Najwa, Rhaisya; Insan, Moch Rizaldy
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i2.363

Abstract

This research investigates the relationship between operational efficiency, measured by Total Assets Turnover (TATO), operating cash flow calculated using the indirect method, and liquidity proxied by the Current Ratio (CR), with financial distress measured using the Springate model (S-Score). The sample consists of hotel and restaurant subsector companies listed on the Indonesia Stock Exchange over the 2019–2023 period. Employing a quantitative approach, this study applies descriptive and explanatory analysis using secondary data derived from published annual financial statements. Panel data regression is utilized alongside classical assumption testing, as well as t-tests, F-tests, and the coefficient of determination (R²). The findings indicate that the independent variables jointly influence financial distress. Individually, operational efficiency and operating cash flow exhibit significant effects, whereas the liquidity ratio does not. These results underline the importance of asset utilization efficiency and cash flow performance in explaining financial distress. This study provides empirical evidence that contributes to the financial management literature, particularly in the context of the hotel and restaurant subsector. Keywords: Operating Cash Flow; Operational Efficiency; Financial Distress; Liquidity; Current Ratio; Springate Model
Pengaruh Disiplin Kerja dan Kompetensi terhadap Kualitas Kerja Pegawai pada Divisi SDMUK BPJS Kesehatan Cabang Bandung Sugesti, Hesti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i2.365

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan kompetensi terhadap kualitas kerja pegawai pada Divisi Sumber Daya Manusia Umum dan Keuangan (SDMUK) BPJS Kesehatan Cabang Bandung. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada seluruh pegawai Divisi SDMUK sebagai responden penelitian. Teknik analisis data yang digunakan meliputi uji regresi linier berganda, uji parsial (uji t), uji simultan (uji F), serta koefisien determinasi. Hasil penelitian menunjukkan bahwa disiplin kerja dan kompetensi secara simultan berpengaruh signifikan terhadap kualitas kerja pegawai. Secara parsial, disiplin kerja memiliki pengaruh positif dan signifikan terhadap kualitas kerja. Kompetensi juga terbukti berpengaruh positif dan signifikan terhadap kualitas kerja pegawai. Nilai koefisien determinasi menunjukkan bahwa sebagian besar variasi kualitas kerja dapat dijelaskan oleh kedua variabel tersebut. Dengan demikian, peningkatan disiplin kerja dan kompetensi pegawai menjadi faktor penting dalam upaya meningkatkan kualitas kerja di lingkungan BPJS Kesehatan Cabang Bandung.
Tinjauan Literatur Sistematis Terhadap Dampak Karakteristik Dewan Dan Struktur Kepemilikan Pada Manajemen Laba Saputri, Irma Rezki
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i2.368

Abstract

This study conducts a systematic literature review on the impact of board characteristics and ownership structure on earnings management practices by analyzing 25 empirical studies in Indonesia during 2020-2025. Thematic analysis method was applied to identify relationship patterns and inconsistencies across industry contexts. Results indicate that board independence, board size have diverse influences depending on firm characteristics. Institutional ownership structure demonstrates dual effects as both monitoring mechanism and facilitator of opportunistic practices. Foreign ownership proves effective in reducing earnings manipulation. Complex interactions among governance mechanisms generate synergistic effects. Heterogeneity of findings indicates the importance of contextual approaches in governance policy design. This research contributes theoretically through comprehensive literature synthesis and provides practical implications for regulators and practitioners in enhancing financial reporting quality.
Analisis Strategi Pengembangan Usaha Kecil Menengah (Ukm) “Irsad Topi” Dalam Perspektif Manajemen Stratejik Rif'ah, siti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v4i2.376

Abstract

Usaha Kecil dan Menengah (UKM) memiliki peran strategis dalam perekonomian nasional, khususnya sebagai penyerap tenaga kerja dan penggerak pertumbuhan ekonomi lokal. UKM Irsad Topi merupakan usaha mikro di sektor konveksi yang memproduksi atribut sekolah seperti topi, dasi, dan perlengkapan pramuka di Kabupaten Bandung, Jawa Barat. Seiring meningkatnya kebutuhan seragam sekolah pasca-pandemi COVID-19, UKM ini menghadapi berbagai tantangan, antara lain keterbatasan kapasitas produksi, jumlah tenaga kerja, permodalan, serta strategi pemasaran yang masih konvensional dan belum memanfaatkan pemasaran digital secara optimal. Proyek ini bertujuan untuk menganalisis kondisi internal dan eksternal UKM Irsad Topi serta merumuskan strategi bisnis yang tepat guna meningkatkan daya saing dan keberlanjutan usaha. Metode yang digunakan meliputi analisis lingkungan bisnis dengan pendekatan PESTEL dan Porter’s Five Forces, serta analisis perumusan strategi menggunakan SWOT, SPACE Matrix, IE Matrix, dan QSPM. Selain itu, dilakukan penyusunan proyeksi kinerja keuangan sebagai dasar penilaian kelayakan penerapan strategi yang direkomendasikan. Hasil analisis diharapkan dapat memberikan gambaran posisi strategis UKM, menentukan strategi pemasaran digital yang efektif, serta menyusun rencana implementasi yang realistis. Proyek ini diharapkan dapat memberikan manfaat praktis bagi pengembangan UKM Irsad Topi sekaligus menjadi sarana pembelajaran aplikatif bagi mahasiswa dalam penerapan manajemen strategis pada studi kasus nyata UMKM.

Page 4 of 4 | Total Record : 40

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