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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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Analisis Sistem Akuntansi Persediaan Bahan Penolong Terhadap Pengendalian Internal CV Bumi Nusantara Sheila Alifanny
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.15821

Abstract

The study aims of analyze and evaluating the accounting system for component inventory and internal control of CV Bumi Nusantara. This type of research is qualitative research with a case study method, through direct observation and structured interviews. Data analysis is performed is an analysis of component inventory systems and analysis of internal controls related to organizational structure in separating duties and responsibilities, authority systems and procedures of enumeration as well as healthy practices that cannot be separated from competent employees. The results showed that the procedures in the accounting system for component inventory carried out by CV Bumi Nusantara has run well but there are still weaknesses and shortcomings in the documents, records and functions related to the system and procedures. There is still a dual role in the function carried out with no separation of duties in the procurement and warehouse division, some documents are not in the company, do not record in the journal. In addition, the physical calculation system that is carried out needs an evaluation because it is only done by the warehouse. A good component inventory accounting system is very influential in improving the internal control of CV Bumi Nusantara because the network of procedures, documents, records and functions will affect the running process of an existing internal control, with the completeness of documents, records, and functions related to the supply of component will facilitate the internal control of CV Bumi Nusantara and improve the level of reliability of accounting information.
Determinan Penyerapan Tenaga Kerja Di Indonesia Tahun 2011-2015 Dyan Prihatini; Sunlip Wibisono; Regina Niken Wilantari
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.15844

Abstract

Labor absorption is a certain amount of labor that is absorbed and used in a particular business unit to run the production process. The absorption of labor is influenced by the level of investment, and the minimum wage of labor. Determination of the level of wages made by the government in a region will have an influence on the magnitude of the existing unemployment rate. The higher wages set by the government will result in a decrease in the number of people working in the country. This study aims to determine the effect of provincial minimum wages, investment and education levels on employment in Indonesia. The analytical method used in this study is a quantitative analysis method with panel data regression (Pooled Least Squares). The results of the analysis of this study are that the provincial minimum wage, investment and education level variables have a significant positive effect on the employment variable.
Pengaruh Servant Leadership, Empowerment dan Komitmen Organisasi Terhadap Organizational Citizenship Behavior Pada Karyawan Royal Hotel n'Lounge Jember: (The Impact of Servant Leadership, Empowerment and Organization Commitments on Organizational Citizenship Behavior (OCB)of Employees Royal Hotel n’Lounge Jember) Retmita Tata Elsa Manora; Purnamie Titisari; Mochammad Syaharudin
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 8 No. 1 (2021): e-JEBA Volume 8 Number 1 Year 2021
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v8i1.15853

Abstract

Organizational citizenship behavior is an individual contribution that exceeds the demands of the role at work. Many factors can affect organizational citizenship behavior, namely servant leadership, empowerment and organizational commitment. The population in this study were all employees at the Royal Hotel n'Lounge Jember. The sample in this study as many as 45 respondents using the method used is a census technique in which the entire population is taken as a sample. The analytical method used is multiple linear regression analysis. The results of this study indicate that the significant value of servant leadership is 0.003, the significant empowerment variable is 0.009 and the organizational commitment variable is 0.018 less than the significance value of 0.05. the conclusion obtained in this study is that servant leadership, empowerment and organizational commitment affect organizational citizenship behavior. Company leaders are advised to improve the style of leadership that serves, the company gives responsibility and autonomy to employees and employees of the company are expected to maintain commitment to the organization.
Analisis Financial Statement Fraud Menggunakan Beneish M-Score Model Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Fitri Aulia Rachmi; Djoko Supatmoko; Bunga Maharani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.16091

Abstract

Penelitian ini bertujuan menguji dan menganalisis penggunaan model Beneish M-Score untuk mendeteksi financial statement fraud. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan pertambangan terbuka di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis diskriminan. Metode analisis diskriminan digunakan untuk menganalisa hubungan antara model Beneish M-Score dengan financial statement fraud dengan cara melihat faktor atau variabel mana yang secara nyata dapat mempengaruhi variabel dependen. Pengaplikasian analisis diskriminan dilakukan untuk menguji variabel independen manakah yang secara akurat dapat membedakan sampel laporan keuangan yang diduga telah dimanipulasi dan laporan keuangan yang diduga tidak dimanipulasi. Hasil penelitian menunjukkan bahwa variabel yang mampu membedakan sampel laporan keuangan yang diduga telah dimanipulasi dan diduga tidak dimanipulasi adalah variabel Days Sales Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), dan Total Accrual to Total Asset (TATA) sementara variabel Asset Quality Index (AQI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI) terbukti tidak mampu membedakan laporan keuangan yang diduga telah dimanipulasi dan diduga tidak dimanipulasi.
Dampak Korupsi Terhadap Pertumbuhan Ekonomi: Studi Kasus 4 Negara di ASEAN Akhmad Faisal Lutfi; Zainuri Zainuri; Herman Cahyo Diartho
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 1 (2020): e-JEBA Volume 7 Nomor 1 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i1.16482

Abstract

Today the phenomenon of the influence of corruption to economic growth has been a fairly hot issue of debate, both theoretically and empirically. The research uses a data panel analysis with a Random Effect Model approach to determine if corruption has a negative impact on economic growth in 4 ASEAN countries over the period of 2004-2015. Analysis results show that variable corruption has a negative influence on economic growth despite being insignificant, while other variables that have a significant positive influence on economic growth are public investments. The results of this study confirm that the negative effects of corruption do not directly affect economic growth but rather lead to the inefficiencies of production processes and the misallocation of resources.
Pengaruh Customer Relationship Management dan Kualitas Layanan Terhadap Kepuasan dan Loyalitas Pelanggan Media Advertising di Samarinda Ade Saputri; Syarifah Hudayah; Zainal Abidin
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.17185

Abstract

The purpose of this study was to analyze the effect of customer relationship management and service quality on customer satisfaction and loyalty of advertising media companies in Samarinda. The population in this study were customers of advertising media companies in Samarinda. Using accidental sampling, the sample in this study was 100 respondents. The analysis in this study is path analysis with the SPSS program. The results showed that CRM has a positive and significant effect on customer satisfaction, CRM has a positive and significant effect on customer loyalty, service quality has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer loyalty in advertising media in Samarinda city.
Does government spending reduce poverty in Nigeria? Evidence from Auto-Regressive Distributed Lag Specification. Olufemi Samuel Adegboyo
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.17322

Abstract

This paper analyses the impact of government spending on poverty reducing in Nigeria for the period 1981 to 2017 making use of annual time series data. The study employs the Auto-Regressive Distributed Lag (ARDL) approach. The result of the study revealed that economic service recurrent expenditure (ESRX), social and community recurrent expenditure (SCSRX), Transfer recurrent expenditure (TRX) reduces poverty while transfer capital expenditure (TCX) and administrative recurrent expenditure (ADRX) escalate poverty. Consequently, the study recommends that Government should embark on provision of food subsidies, subsidies farm input for farmers, subsidies transportation cost. Furthermore, government should endeavor to pay pensioners all their entitlements including gratuities as at when due without any delay, government should also be giving stipend to the unemployed and disabled, more poverty alleviating programs should be organize Also, the huge cost of maintaining the government should be reduced by reducing the numbers of political appointees to a reasonable size.
Konvergensi Pertumbuhan Ekonomi Kota dan Kabupaten Klaster Metropolitan Jawa Timur Nanda Mutya Atmasari; Teguh Hadi Priyono; Sebastiana Viphindrartin
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.17867

Abstract

The determination of the territorial clusters serves as the target of territorial development policies in order to increase equitable distribution of economic, infrastructure, social and cultural growth throughout East Java. This study aims to determine whether there is a decline in the economic growth gap every year (sigma convergence) and whether there is an acceleration of low economic growth to high economic growth (convergence beta) in the cities and districts of the East Java metropolitan cluster on 2015-2018. This research uses secondary data. The analytical method used in this study is convergence analysis and panel data regression analysis. The results showed that there was no decrease in the economic growth gap every year (sigma convergence) and there was no acceleration of low economic growth to high economic growth (beta convergence) in cities and districts of the East Java metropolitan cluster on 2015-2018. The estimation results of the regression analysis for beta convergence, both absolute and conditional, also show that there is no convergence in cities and districts in the East Java metropolitan cluster in the research year. The HDI and PMTB variables have not been able to encourage convergence of economic growth in cities and regencies in the metropolitan cluster of East Java. .
Pengaruh Kedisiplinan Terhadap Kinerja Karyawan Pada PT Telkomsel Area IV Pamasuka Kota Makassar Aprizal Aprizal; Kurniaty Kurniaty; Hasriani Hasriani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.17962

Abstract

Penelitian ini adalah untuk mengetahui apakah kedisiplinan berpengaruh secarah signifikan terhadap kinerja dan seberapa besar pengaruh kesiplinan terhadap kinerja karyawan pada PT Telkomsel Area IV Pamasuka Makassar. Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Populasi dalam penelitian ini sebanyak 60 responden dan semua populasi dijadikan sebagai sampel sebanyak 60 sapel. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner, dan observasi. Sedangkan teknik analisis data yang digunakan adalah analisis regresi sederhana dengan rumus Y=a+bx. Hasil analisis dan pembahasan diperoleh nilai signifikan untuk variabel X sebesar 0,000<0,05 maka Ho ditolak dan Ha diterima, artinya ada pengaruh signifikan kedisiplinan terhadap kinerja, pada PT Telkomsel Area IV Pamasuka Makassar dan juga dapat diperoleh besar nilai pengaruhnya kedisplina terhadap kinerja sebesar 0,485 atau 48,5%. Hal ini menjelaskan tujuan dari penelitian ini, serta model regresi Y= 1,068 +0,723 X.
Peran Sumber Daya Pada Pertumbuhan Ekonomi Daerah Perbatasan Timor Leste Kamilaus Konstanse Oki; Margareta Diana Pangastuti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 7 No. 2 (2020): e-JEBA Volume 7 Nomor 2 Tahun 2020
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v7i2.18421

Abstract

Economic growth is an important indicator of the success of development. The ability of resources is a determining factor driving economic growth. Belu Regency is a regency in East Nusa Tenggara Province, located on the Indonesia-Timor Leste border, has economic and political strategic value. Human resources, natural resources and the budget are the real sector of the economy in driving economic growth. The research objective was to analyze the effect of resources on the economic growth of Belu district. The study was conducted using secondary data and SmartPLS was the analysis tool. The results of the study, the relationship of natural resources directly with welfare is negative and will be positive when the indirect relationship through the budget. The direct and indirect relationship of human resources with welfare through the budget is positive, but the direct value relationship is smaller when compared to the indirect relationship. This shows that the budget that is formed from the wealth of natural resources and human resources is an important factor in creating public welfare as measured through economic growth. Budgets sourced from local and central government are increasing every year. The creation of the government and elements of society make the most of resources. The attention of the central government through balancing funds is very high. This is because Belu district located on the Indonesia-Timor Leste border is a macroeconomic picture of the border country

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