cover
Contact Name
Arnis Budi Susanto
Contact Email
arnis.feb@unej.ac.id
Phone
+62 815-6565-692
Journal Mail Official
ejeba.feb@unej.ac.id
Editorial Address
https://ejeba.jurnal.unej.ac.id/index.php/e-JEBAUJ
Location
Kab. jember,
Jawa timur
INDONESIA
eJEBA
Published by Universitas Jember
ISSN : 23554665     EISSN : 26853523     DOI : https://doi.org/10.19184/ejeba.v10i1.37361
Core Subject : Economy, Science,
-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.
Articles 230 Documents
Pengaruh E-Servqual Terhadap E-Loyalty Pada Pelanggan Traveloka Ira Nuriya Santi; Muzakir Muzakir; Wahyuningsih Wahyuningsih
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.v7i2.18429

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh e-servqual yang sudah dimodifikasi dengan tambahan 2 variabel terhadap e-loyality, menggunakan pendekatan riset kuantitatif, populasinya adalah pengguna jasa layanan Traveloka di Indonesia dan jumlah sampel 262 responden, analisis regresi liner berganda digunakan sebagai metode analisis data, hasil kajian mengungkapkan e-servqual berpengaruh terhadap e-loyality, dan implikasi penelitian adalah hendaknya Traveloka memberikan perhatian lebih terhadap segmen yang ditemukan dalam penelitian ini, sehingga dapat membuat strategi pemasaran yang tepat agar tidak salah sasaran .
Determinan Faktor Struktur Modal pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2018 Mohammad Zidni Rizky; R. Aditya Kristamtomo Putra
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.v7i2.18582

Abstract

The aim of this study was to analyze the determinant factors of capital structure on property and real estate companies listed in Indonesia Stock Exchange in 2013-2018. The independent variables used in this study were assets structure, profitability, firm growth, firm size, and liquidity, whereas the dependent variable was capital structure. This study used purposive sampling so there were 29 companies being analyzed. The data was analyzed using panel data multiple linear regression method with Random-effects Model approach. This study found that simultaneously, the assets structure, profitability, firm growth, firm size, and liquidity could significantly affecting the capital structure of the companies. Partially, the assets structure and liquiditty negative and insingificant effect, profitabillity has negative and signficant effect, firm growth has positive and significant efect, and firm size has positive and insignificant effect.
Penerapan Vector Error Correction Model pada Hubungan Kurs, Inflasi dan Suku Bunga: (The Implementation of the Vector Error Correction Model on Foreign Exchange, Inflation and Interest Rates) Moh Faizin
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.v8i1.18810

Abstract

The stable condition and absence of a country is reflected in the stability of the currency exchange rate and with respect to the rate of inflation and benchmark interest rates. The aim of the study analyzes short-term and long-term relationships between exchange rate variables, inflation and interest rates in Indonesia. The study uses the VECM data secondary time series mode l for the period 2011-2019. Results show that short-term relationships occur only on inflation variables affecting the exchange rate, while others are not significant. Results also show that out of all three rate variables, inflation and interest rates there is a long-term reciprocal relationship.
Analisis Faktor-Faktor Yang Mempengaruhi Literasi Keuangan Pada Petani Tanaman Pangan dan Holtikultura di Kabupaten Maros Sulawesi Selatan Anas Iswanto Anwar; Rezki Putri; Sabir Sabir
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.v7i2.18898

Abstract

This study aims to determine the effect of demographic characteristics on the level of financial literacy of food crops and horticulture farmers in Camba sub-district in South Sulawesi Province. This research data obtained from the questionnaire (primary) and few observations and direct interviews with Camba sub-district farmers. This study uses a multiple linear regression analysis method. The results of the analysis concluded that the demographic characteristic variables consisting of income level, age, education level, risk preference dummy, and distance to financial institutions simultaneously had a significant effect on financial literacy variables with a five percent significance level. Income level, education level, risk preference partially had a positive and significant effect on the variable financial literacy. Distance to financial institutions had a negative and significant effect while age doesn’t have a significant effect on financial literacy. Of 43.8 percent from the variation in financial literacy variables is explained by the independent variables used in this model, while the rest of 56.2 percent is explained by other variables.
Analisis Perlakuan Akuntansi Aset Biologis pada Perum Perhutani KPH Jember Wiyasih Zerlinda; Indah Purnamawati; Yosefa Sayekti
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.v7i2.18931

Abstract

Biological transformation consists of the processes of growth, development, degeneration, production and procreation which cause qualitative and quantitative changes in the life of these animals and plants. Measurement of biological assets is necessary for companies so that measurements are carried out fairly in accordance with the contribution of biological assets in generating output and profits for the company. PSAK 69 aims to regulate accounting treatment and recognition related to agriculture. This research uses a qualitative approach, in which this research is conducted with interviews with the relevant sections of this research. The technique of checking the validity of the data can be triangulated. According to Moleong (2012) triangulation is a data validity checking technique that utilizes something other than the data for checking purposes or as a comparison to the data. The results of the research at Perum Perhutani Jember that there are differences in measurements in the financial statements of Perum Perhutani Jember with measurements according to PSAK 69.
Pembentukan Mata Uang Tunggal Kawasan ASEAN Nurul Cholifah; Diah Wahyuningsih
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.v7i2.19113

Abstract

Financial integration is the last step that can be done to achieve economic integration. One condition that must be met before the implementation of financial integration is the existence of the optimal currency area (OCA) criteria. The purpose of this study: 1) to find out the closeness of the currency to changes in the bilateral exchange rate as a supporter in the possibility of forming a single currency in the ASEAN region, 2) to analyze the chosen anchor currency which has a positive influence (appreciation) on the local currency of the ASEAN region as a currency single money region. This study uses annual real output data, size of GDP ratio, bilateral trade, differences in the composition of trade, and the exchange rate throughout of 1995-2018 period. The analytical method used is panel data test. The results showed that the currencies of ASEAN countries did not yet have the closeness of forming a single currency in the ASEAN region. Meanwhile, to determine the appropriate anchor currency to be used as a shared currency, namely SGD (Singapore Dollar) empirically has a positive influence (appreciation) in the ASEAN region compared to RMB, JPY, Euro, or USD. Therefore SGD can be proposed as an anchor currency for ASEAN countries.
Kinerja Keuangan dan Manajemen Wakaf Sabilillah Malang Wahyu Kharismaputri; Ulfi Kartika Oktaviana
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.v7i2.19155

Abstract

Improving performance is critical in every organization including waqf institutions. Assessing performance can be useful to indicate whether they have been effective and efficient in managing waqf assets. In the context of non-profit organizations such as waqf institutions that aim to prosper the community still do not realize the importance of assessing performance. Waqf management is indispensable for the usefulness of waqf assets. Waqf will provide benefits for ummah if managed professionally. Nadzir is obliged to manage and develop waqf property in accordance with its purpose, function, and provision. This research uses qualitative methods with a deksriptif approach, which aims to know the financial performance and management of waqf in Sabilillah Mosque Malang. Data collection is done by means of interviews, observations, and library studies. The results showed that financial performance is quite good because it meets the criteria of the seven financial ratios. Waqf management in Sabilillah is also well organized according to their respective jobdisks. In waqf management in Sabilillah mosque use the principles of al-amin (siddiq, amanah, tabliq, and fathanah). nature of waqf property management has obstacles such as nadzir who are still passive in overseeing the management of waqf, but everything is implemented to the maximum extent possible and planned to give the same understanding to the waqf manager at Sabilillah mosque.
Disparitas Pendapatan di Jawa Tengah Muliasari Pinilih
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.v8i1.19231

Abstract

The income disparity is still a concern for the Central Java regional government. Several factors can cause inequality of income. Therefore, this study aims to analyze the effect of economic growth, an investment that will be divided into PMDN (Domestic Investment) and PMA (Foreign Investment), inflation, labor force, population growth, and sector contribution to income inequality in Central Java in the 2014-2098 period. The data to be analyzed is obtained from the Central Java Province BPS and analyzed using regression analysis, t-test, and F-test. The results obtained indicate that only PMDN (Domestic Investment) and sector contributions partially influence income disparity. Simultaneously, economic growth, PMA (Foreign Investment), inflation, labor force, and population growth are recorded as not being able to affect a difference in income distribution partially.
Kemudahan Penggunaan dan Harga Terhadap Minat Beli Online Konsumen Hapsawati Taan
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.v8i1.19502

Abstract

The purpose of this study was to determine the effect of ease of use and price on consumer buying interest on the Shopee online shopping site. escriptive quantitative type approach. The population used is people who have made online purchases at the Shopee online store. Population infinity, the number of samples used was 83 respondents. The unit of analysis is students of the Faculty of Economics, State University of Gorontalo. Non-probability sampling method with accidental sampling method. The results showed that ease of use had a positive and significant effect on consumer buying interest online. Price has a positive and significant effect on purchase intention. Ease of use and price simultaneously influence purchase intention. The most dominant influence is the price variable. Another implication is that Shopee online store management leaders or Shopee online policy makers should consider further about policies that can increase Shopee's online buying interest.
Bagi Hasil Tambang Emas dalam Perspektif Ekonomi Islam (Studi Pada Tambang Emas Gogorea Kec.Waeapo. Kab.Buru). Hayati Hehamahua
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.v7i2.19597

Abstract

The Gogorea Village Gold Mine is located on the eucalyptus area of the village of Gogorea, which is the owner of the heir of King Liliyali. Community gold mining that occurs in the Mount Botak gold mining area is a lesson for the owner of the Gogorea gold mine to make local rules or laws in managing gold mines. This study aims to determine the profit sharing system of gold mining management between miners and gold mining area owners from an Islamic economic perspective with a qualitative approach. Humans only borrow and use natural resources that Allah has provided, and have no right to control them absolutely. In an Islamic perspective, muamalah transactions take place honestly and transparently in order to avoid conflict and mafsadah (damage). With an Islamic economic approach, the research findings are (a). Initially, the Gogorea gold mining area was an eucalyptus land owned by the heir of King Liliyali so that bargaining power belongs to the heir's family, (b). The internal regulations that have been implemented have been able to reduce conflicts in the Gogorea gold mining area. (c). The existence of this local law is able to guarantee harmony and fraternal relations between miners and mining area owners.