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eJEBA
Published by Universitas Jember
ISSN : 23554665     EISSN : 26853523     DOI : https://doi.org/10.19184/ejeba.v10i1.37361
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
-Journal Ekonomi Bisnis dan Akuntansi is a biannual double-blind peer-reviewed academic journal that is dedicated to publishing high-quality scholarly works on all disciplines of economics, business, and accounting studies. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of economics, business, and accounting. The publication in the Journal lays emphasis on works at the cutting edge of economics, business, and accounting that have not been published everywhere. The Journal covers the discussion of contemporary economics, Islamic economics, business, and accounting in theoretical, empirical, and comparative studies which are not limited to Indonesian economics, business, and accounting, but in international economics, business and accounting too.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 230 Documents
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Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia) Gema Bangun Djaya Atmadja; Ririn Irmadariyani; Novi Wulandari
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11156

Abstract

This research aim to discover and analysis the effect of corporate social responsibility disclosure to corporate financial performance based on accounting measurement proxy with return on equity and corporate financial performance based on market measurement proxy with tobin’s-q. Measurement of corporate social responsibility disclosure based on guidelines disclosure of global reporting initiative generation four (GRI-G4). Research population that been used was all companies that listed in SRI-KEHATI index of Indonesia Stock Exchange in 2013-2016 period. Research sample consisted of 19 companies selected using purposive sampling method from 33 companies listed in SRI-KEHATI index of Indonesia Stock Exchange. Data that was used are companies annual report and stock price obtained from Indonesia Stock Exchange website as well as the website of companies that became sample. Hypothesis testing method that been used was simple regression analysis. The research result showed that corporate social responsibility disclosure are not proven to have an effect on corporate financial performance, either financial performance based on accounting measurement and financial performance based on market measurement. Keywords: Corporate Social Responsibility, Financial Performance, SRI-KEHATI Index
Efektivitas dan Kontribusi Pajak Hotel dan Pajak Restoran Terhadap Penerimaan Pendapatan Asli Daerah (PAD) Kabupaten Jember Ebtisam Lukman Basyarahil; Ririn Irmadariyani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11157

Abstract

This study aims to determine the effectiveness and contribution of hotel tax and restaurant tax on Revenue of Original Region of Jember Regency. The data that used in this research is secondary data which are a data of target and realization of Jember Regency Revenue of Original Region, hotel tax and restaurant tax from year 2011 to 2015. The analysis method used was descriptive quantitative. The results showed that the effectiveness of hotel tax and restaurant tax of Jember Regency during 2011 to 2015 in very effective category because the effectiveness level is above 100%. This indicates that the local government of Jember Regency has succeeded in achieving the target of hotel tax and restaurant tax which has been determined. While the contribution of hotel tax in 2011 to 2015 counted small to the Revenue of Original Region Jember Regency because the percentage of contribution per year is less than 20%. Likewise, the contribution of restaurant tax during 2011 to 2015 is small on the Revenue of Original Region Jember Regency. This means that the proportion of hotel taxes as well as small restaurant taxes on the revenue of PAD Kabupaten Jember. Keywords: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Revenue of Original Region.
Pengaruh Kompensasi dan Lingkungan Kerja terhadap Kinerja Karyawan dengan Motivasi Kerja sebagai Variabel intervening pada PT. Perkebunan Nusantara XII bagian Pengolahan Karet Kebun Kotta Blater Jember Nurul Khoiriah; Sri Wahyu Lelly H.S.; Wiji Utami
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11158

Abstract

This research entitled "The Influence of Compensation and Work Environment to employee’s Performance with work motivation as an intervening variable in PT. Perkebunan Nusantara XII Rubber Processing Department Plantation Kotta Blater Jember Jember ". This study aimed to analyze the influence of compensation and work environment to employee’s performance with work motivation as an intervening variable in PT. Perkebunan Nusantara XII rubber processing department plantation Kotta Blater Jember. The population in this research were all employees of PT Perkebunan Nusantara XII rubber processing department plantation Kotta Blater Jember. The sampling method used is saturated sample or census with the number of respondents as many as 34 people. Variables used as many as 4 variables. The analysis tool used is Path Analysis. The results showed that: 1) Compensation and work environment have a significant influence on work motivation in PTPN XII Plantation Kotta Blater Jember; 2) Compensation and work environment have a significant influence on the employee’s Performance in PTPN XII Plantation Kotta Blater Jember, and; 3) Motivation significant influence on the employee’s Performance in PTPN XII Plantation Kotta Blater Jember. Keywords: Compensation, Work Environment, Work Motivation and Employee Performance.
Analisis Pengaruh Kualitas Pelayanan, Harga, dan Brand Image Terhadap Kepuasan Konsumen Restoran Pizza Hut Cabang Jember Tyas Kurniawati; Bambang Irawan; Adi Prasodjo
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11159

Abstract

This study aims to knowing the influence of service quality, price, and brand image. This study is explanatory research. Population is all Pizza Hut customer Jember branch. The sampling method for this study was doing with nonprobability sampling with purposive sampling technique and it got 120 respondents. Data analysis method is multiple linear regression with confirmatory approach. The hypothesis of research is there was influenced service quality toward customer satisfaction, there was influenced price toward customer saisfaction., and there was influenced of brand image toward customer satisfaction on Pizza Hut Restaurant Jember Branch. The result of study showed up that service quality has influenced customer satisfaction. It indicates that given service by Pizza Hut Restaurant Jember branch according to the customer's hope, and the given service is enough satisfy. In order that, highly service quality will increase customer satisfaction. Price is not influenced customer satisfaction. It cause estimated price in receiving session and normally price is not same as decision from Pizza Hut Jember branch. Brand image is not influenced toward customer satisfaction. It cause brand image which Pizza Hut's got, it has not influenced to positive and negative direction. Keywords: Brand Image, Price, Customer Satisfaction, Service Quality.
Pengaruh Kepercayaan dan Kualitas Pelayanan Terhadap Loyalitas Pelanggan Pengguna Jasa Pengiriman Paket Pada PT. JNE Express Cabang Jember dengan Kepuasan Sebagai Variabel Intervening Frizky Yuniarta; Ika Barokah S.; Gusti Ayu Wulandari
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11160

Abstract

This study aims to knowing the influence of trust and service quality to customer loyalty users delivery service package in PT. JNE Express Branch Jember with satisfacton as intervening variables. This study is explanatory research. Population is all customer of PT. JNE Express whoever sent the package. The sampling method for this study was used with purposive sampling technique and it got 104 respondents as samples. Data analysis method is Path Analysis. The result of study showed that path analysis determined the influence of trust toward satisfaction showed positive relation. It indicates that the better trust could increase customer satisfaction. Path analysis determined the influence of trust toward customer loyalty showed positive relation. It indicates that the better trust could increase customer loyalty. Path analysis determined the influence of service quality toward satisfaction showed positive relation. It indicates that the better service quality could increase customer satisfaction. Path analysis determined the influence of service quality toward customer loyalty showed positive relation. It indicates that the better service quality could increase customer loyalty. Path analysis determined the influence of customer satisfaction toward customer loyalty showed positive relation. It indicates that the better customer satisfaction could increase customer loyalty. Keywords: Trust, Customer Satisfaction, Service Quality, Loyalty.
Analisis Perbedaan Abnormal Return dan Trading Volume Activity Pada Sekitar Cum Dividend Date Tias Marganing Sih; Tatang Ary Gumanti; Hadi Paramu
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11161

Abstract

The purpose of this research is to analyze the difference of Abnormal Return and Trading Volume Activity in each sector of shares around cum dividend date. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX), the sampling is done by purpusive sampling method and obtained 156 samples. The method of analysis used in this study is by Kruskal-Wallis test. The results showed that there was no difference of Abnormal Return on stock sectors on cum dividend date. This research also shows that there is no difference of Trading Volume Activity before before cum dividend date, ex-dividend date and after ex-dividend date. It shows that the cum dividend date event has not become a consideration for investors to invest. Keywords: Abnormal Return, Cum Dividend Date, Dividend, Trading Volume Activity.
Pengaruh Citra Destinasi dan E-WOM di Media Sosial Instagram serta Persepsi Konsumen Terhadap Keputusan Berkunjung ke Objek Wisata B29 di Kabupaten Lumajang Ainun Nur Illah; Raden Andi Sularso; Bambang Irawan
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11163

Abstract

The research aims to analyze the effect of destination image and electronic word of mouth and consumer perceptions of visiting decisions probability to visit of object B29 in Lumajang The research approach used in this study is a quantitative research. The pulation in the research are all society from inside of Lumajang Regency and from outside of Lumajang Regency who have never visited B29 tourism object as many as 130 respondents. In this study the total number of indicator variables totaled 13. Data analysis method used in this research is logistic regression analysis. Hypotesis test use was showed that the destination image and electronic word of mouth and consumer perception have a significant influence on the decision to visit B29 tourism object in Lumajang Regency. Keywords: Destination Image, Electronic Word of Mouth, Consumer Perception, Visiting Decision.
Analisis Perbandingan Model Prediksi Kebangkrutan Altman Z-Score dan Zmijewski di BEI Periode 2011 - 2015 Nindya Ayu Damayanti; N. Nurhayati; Susanti Prasetyaningtyas
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11165

Abstract

This study aimed to compare the use of bankruptcy prediction model Altman Z-Score and Zmijewski on delisting companies on the Stock Exchange the period 2011 - 2015. The study population is a company delisting from the Stock Exchange in the period 2011-2015. The sample consists of 7 companies using method. purposive sampling Secondary data used in the form of financial statements of companies that issued from stock for bankruptcy in the period 2011-2015. The data analysis in this research is to perform the calculation of financial ratios in each sample, according to the variables of bankruptcy prediction model were compared to the model of Altman Z-Score and Zmijewski. Furthermore, the company classifies conditions appropriate point cut-off of each model and did calculations the accuracy of each model. Keywords: Altman Z-Score, Delisting, Bankruptcy, Zmijewski.
Penerapan Sistem Penilaian Kinerja Berbasis E-Kinerja Terhadap Prestasi Kerja Pegawai Melalui Kepuasan Kerja Sebagai Variabel Intervening Pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Banyuwangi Dwi Rafita Mukti; Sri Wahyu Lelly Hana Setyanti; Lilik Farida
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i2.11166

Abstract

This study aims to knowing the influence of performance appraisal system based on e-performance on employee achievement through job satisfaction as an intervening variable on Dinas Kependudukan dan Pencatatan Sipil Kabupaten Banyuwangi. This study is causal research, it means problem characteristics research in a form cause-effect between two variables or more. Population is employees of Dinas Kependudukan dan Pencatatatn Sipil Kabupaten Banyuwangi with the amount 80 employees. The sampling method for this study was doing with purposive sampling technique and it has been gotten 37 respondents as samples. Data analysis method is Path Analysis. The hypothesis of research are performance appraisal based on e-performance has significantly affected job achievement, performance appraisal based on e-performance has significantly affected job satisfaction, and job satisfaction has significantly affected job achievement. The result of study was performance appraisal based on e-performance has positive and significantly affected employees achevement. It means performance appraisal based on e-performance can increase employee achievement. Performance appraisal based on e-performance has positive and significantly affected job satisfaction on employees. It means performance appraisal based on e-performance can increase job satisfaction on employees. Job satisfaction has positive and significantly affected employees achievement. It means the employees successfully in doing the tasks which have been given by company can increase job satisfaction which got. Keywords: Performance Appraisal, E-Performance, Job Saticfaction, employee acievement.
Pengaruh Manajemen Konflik Peran Ganda, Pelatihan, Kesehatan dan Keselamatan Kerja Terhadap Perawat Wanita (Studi Kasus di RSUD BLAMBANGAN Banyuwangi) Althof Sandi Ikmal Huda; Dewi Prihatini; Hadi Paramu
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 6 No. 2 (2019): e-JEBA Volume 6 Nomor 2 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11167

Abstract

This study aims to identify and analyze the influence of work-family conflict management, training, health and safety on the performance of female nurses in RSUD BLAMBANGAN Banyuwangi. This study uses primary data obtained from respondents' answers on the questionnaires used in the study. Method of data analysis using Descriptive Statistics, Instrument Test, Classical Assumption Test and Hypothesis Test consisted of Multiple Linear Regression Analysis, T test, and F Test. The result of the research shows that the work-family conflict management, training, health and safety have positive and significant influence on the performance of female nurses in RSUD BLAMBANGAN Banyuwangi. This leads to better work-family conflict management , health and safety coach will improve the performance of female nurses at BLAMBANGAN Banyuwangi Hospital. Keywords: Work-Family Conflict Management, Training, Health and Safety, Performance.

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