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
Analisis Faktor Yang Mempengaruhi Penerimaan UNEJ Digital Repository Dengan Menggunakan Technology Acceptance Model (TAM) Ghina Nurul Jannah; Kartika Kartika; Alfi Arif
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2015)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v2i1.1347

Abstract

Perkembangan dan kemajuan teknologi informasi telah mengubah sikap dan perilaku pengguna dalam mencari data atau infomasi, sehingga banyak instansi salah satunya perpustakaan di Universitas Jember (UNEJ Digital Repository) yang terdorong untuk mengubah sistem konvesional mereka ke sistem otomasi atau digital. Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi penerimaan UNEJ Digital Repository dengan menggunakan model milik Davis (1989) yaitu Technology Acceptance Model (TAM). Penelitian ini merupakan penelitian kuantitatif dimana populasi yang digunakan yaitu mahasiswa Universitas Jember dengan kriteria yaitu merupakan mahasiswa angkatan tahun 2013, mahasiswa yang menerima sosialisasi tentang UNEJ Digital Repository, mahasiswa yang menempuh program sarjana. Teknik pengambilan sampel yaitu dengan menggunakan klaster secara acak (clustered random sampling). Metode analisis data yang digunakan yaitu analisis statistik deskriptif dan uji hipotesis dengan mengunakan pendekatan Structural Equation Modeling (SEM) dimana data diperoleh dengan cara menyebarkan kuesioner ke mahasiswa sebanyak 120 kuesioner. Dari 120 kuesioner yang disebarkan, hanya 112 kuesioner yang dapat diolah. Hasil penelitian menunjukkan terdapat delapan (8) hipotesis yang diterima, sedangkan sisanya ditolak. Hal tersebut disebabkan sampel yang digunakan merupakan mahasiswa angkatan 2013 yang masih belum menempuh tugas akhir.
Pengaruh Migrasi Dan Tenaga Kerja Terhadap PDRB Kabupaten Jember Tahun 2003-2011 Denik Dwi Susanti; Siti Komariyah; Fivien Muslihatinningsih
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2015)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v2i1.1401

Abstract

Jenis penelitian ini adalah explanatory yang bertujuan untuk mengetahui hubungan antar variabel dimana variabel yang digunakan dalam penelitian ini adaLah migrasi masuk, migrasi keluar dan tenaga kerja terhadap PDRB Kabupaten Jember tahun 2003-2011. Data yang digunakan dalam penelitian ini adalah metode analisis data regresi linier berganda. Dari hasil analisis yang dilakukan di dalam penelitian ini ditarik kesimpulan bahwa secara bersama-sama variabel migrasi masuk, migrasi keluar, dan tenaga kerja berpengaruh terhadap PDRB Kabupaten Jember tahun 2003-2011 yang ditunjukkan dengan nilai probabilitas uji F sebesar 0.014296 < α (5%). Hasil uji t masing-masing variabel, migrasi masuk memiliki pengaruh negatif dan signifikan terhadap PDRB dengan nilai probabilitas sebesar 0.0236 < α (5%). Migrasi keluar memiliki pengaruh positif dan signifikan terhadap PDRB Kabupaten Jember dengan nilai probabilitas sebesar 0.0197 < α (5%). Tenaga kerja memiliki pengaruh positif dan signifikan terhadap PDRB Kabupaten Jember dengan nilai probabilitas 0.0087 < α (5%).
Pengaruh Ketepatan Dana, Kecukupan Dana dan Sasaran Penggunaan Dana Bantuan Operasional Sekolah Terhadap Peningkatan Prestasi Belajar Siswa Di Kabupaten Jember Risca Kurniasari Agus Sugiono; Andriana -; Taufik Kurrohman
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2015)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v2i1.1402

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui ketepatan, kecukupan dan sasaran dana Bantuan Operasional Sekolahberpengaruh terhadap Peningkatan Prestasi Belajar Siswa Di SMP Se-Kecamatan Kaliwates, Sumbersari Dan PatrangKabupaten Jember. Penelitian ini merupakan penelitian kuantitatif. Metode pengumpulan datanya adalah kuesioner.Sedangkan untuk metode analisis datanya adalah penelitian ini dilakukan menggunakan analisis statistic deskriptif dan ujikualitas data yang digunakan untuk mengukur kualitas data menggunakan uji reliabilitas dan uji validitas serta penelitimenggunakan uji asumsi klasik. Penelitian ini menggunakan analisis regresi berganda, koefisisen determinasi, uji F dan uji t.Dalam penelitian ini menggunakan 14 sampel SMP se-Kecamatan Kaliwates, Sumbersari dan Patrang. Hasil penelitianmenunjukkan berdasarkan hasil uj regresi , variable ketepatan dana tidak berpengaruh terhadap prestasi belajar murid dengankoefisien 0,287. Pada variable kecukupan dana, hasil uji regresi menunjukkan variable kecukupan dana berpengaruh positifdan signifikan terhadap prestasi belajar murid dengan koefisien 0,209. Sedangkan pada variable sasaran penggunaan danaBOS menunjukkan hasil variable sasaran penggunaan dana berpengaruh positif dan signifikan terhadap prestasi belajarmurid dengan koefisien 0,260.
Analisis Disparitas Pendapatan Kabupaten dan Kota Di Provinsi Jawa Timur Kukuh Danuargo Priyambodo; Agus Luthfi; Edy Santoso
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 1 (2015)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v2i1.1403

Abstract

Pola pertumbuhan ekonomi kabupaten dan kota di Provinsi Jawa Timur berbeda-beda yang disebabkan sektor potensial antar daerah berbeda. Mengakibatkan antar daerah terjadi disparitas pendapatan. Penelitian ini, menggunakan data sekunder PDRB untuk melihat pola pertumbuhan, seberapa besar tingkat disparitas yang terjadi, serta sektor unggulan pada daerah maju. Dari 29 kabupaten dan 9 kota, terdapat 22 kabupaten dan 1 kota tergolong daerah relatif tertinggal. Tingkat disparitas pendapatan, dengan menggunakan analisis indeks williamson (Vw), disparitas antar daerah mengalami peningkatan sedangkan analisis indeks entropi theil (Td) disparitas pendapatan mengalami penurunan. Upaya dalam meningkatkan pembangunan ekonomi Provinsi Jawa Timur melalui Perda Provinsi Jawa Timur nomor 5 tahun 2012 tentang RTRW Provinsi Jawa Timur tahun 2011-2030, mengenai kawasan andalan. Sektor unggulan kompetitif (C’ij)  dan spesialisasi (Aij) di Kota Surabaya, adalah sektor jasa-jasa dan sektor konstruksi. Kota Malang, sektor unggulan (C’ij) adalah sektor perdagangan, hotel dan restoran serta sektor jasa-jasa, sedangkan sektor pertanian hanya spesialisasi (Aij) namun menjadi kawasan andalan. Kota madiun, sektor dengan C’ij namun tidak memiliki Aij, pada sektor pertanian, jasa-jasa; pengangkutan dan transportasi; serta perdagangan, hotel dan restoran  namun menjadi kawasan andalan. Sedangkan di Kabupaten Gresik, sektor pertambangan dan penggalian meskipun memiliki C’ij dan Aij positif, namun tidak menjadi kawasan andalan di Kabupaten Gresik.
Akuntabilitas Pengelolaan Dana BOS Di SDN Pringgowirawan 02 Kecamatan Sumberbaru Kabupaten Jember Tahun 2014 Tutus Julantika; Djoko Supatmoko; Taufik Kurrohman
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4491

Abstract

his research aims to know the application of accountability system within the management of Accountability Of School Operational Assistance (BOS) fund and how the responsibility of Accountability Of School Operational Assistance (BOS) fund is used foward Pringgowirawan 02 Elementary school Sumberbaru in 2014 method of collecting data in the research is done through interview with the school principal and the chamberlain of Accountability Of School Operational Assistance (BOS). Besides, the researcher also uses direct observation foward the school area. The goal of this research is the management of Accountability Of School Operational Assistance (BOS) fund which is gained from the total planned and the total used of Accountability of School Operational Assistance (BOS) fund itself. The compatibility of Accountability of School Operational Assistance (BOS) fund used can be seen from the ratio shown. Ratio in this research is the number which is demonstrated the ability of school to use Accountability of School Operational Assistance (BOS) fund based on the planned Accountability of School Operational Assistance (BOS) fund in the earlier semester.
Laporan Keuangan Masjid Berdasarkan Kombinasi PSAK Nomor 45 dan PSAK Nomor 109 (Studi Kasus Pada Masjid XYZ) Dewi Yibta Nariasih; Taufik Kurrohman; Andriana Andriana
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4553

Abstract

This research aims to know the financial statements have been drawn up by the institutions of the mosque especially XYZmosque for later comparison with the PSAK Number 45 and PSAK Number 109 and solved into the financial statements basedon the combination of PSAK Number 45 and PSAK Number 109. The Type of this research is a qualitative descriptive by usingprimary and secondary data collected by using the techniques of observation, interviews, and documentation. In this researchthe author did data analysis by collecting, reduction, and serves data to be drawn a conclusion. The validity of data waschecked using the triangulation method. The results of this research are the financial statements have been prepared by XYZmosque are still not in accordance with the PSAK Number 45 and or PSAK Number 109. Financial report compiled by XYZmosque still in the form of a simple cash book. The combination is done by compiling financial position reports and activityreports based on PSAK Number 45 in which account assets neto was changed to fund balance, asset-run changes report basedon PSAK Number 109, and the cash flow statement and the notes of financial statements based on PSAK Number 45.
Penerapan Target Costing dalam Pengelolaan Biaya Produksi untuk Optimalisasi Laba Eza Gusti Anugerah; Nining Ika Wahyuni; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4554

Abstract

The purpose of this research is to study how Target Costing implementation on managing production cost in Tape ProducerSumber Madu, in order to reach the desired proftt. The difficulties on managing cost and getting desired profit in SumberMadu was the reason and motivation behind this research. To get all the data that needed in this research, researcher chooseto do observation and interviewing the production manager and the owner of Sumber Madu. The production cost calculatedby Sumber Madu and the Alternative production cost calculated by researcher, were analyzed and compared each other toknow how good the Target Costing implementation in Sumber Madu. The result of this research shows that Target CostingImplementation in Sumber Madu was good and fit. Implementation of Target Costing can raise the profit earned as much asthe desired profit. And then, Sumber Madu can manage the production cost on its product.
Kompetensi Account Officer dan Informasi Asimetri terhadap Kinerja Murabahah dengan Risiko sebagai Variabel Intervening (Studi di BMT Kabupaten Banyuwangi dan Jember) Brian Ahmad Nur Hasan; Ahmad Roziq; Imam Mas'ud
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4562

Abstract

The aim of this research were to examine the influence of syariah account officer competency and asymmetry information formurabahah budgeting performance by using murabahah budgeting risk as intervening variable. The research sample was theBMT in Banyuwangi and Jember regency. This research used Partial Least Square (PLS) with purposive sampling 51respondents. The Results showed is syariah account officer competency was significant positively influence on the murabahahbudgeting performance variable. Asymmetry information was significant negatively influence on the murabahah budgetingperformance. So, syariah account officer competency was not influence on the murabahah budgeting risk variable. Fourth,asymmetry information was not influence on the murabahah budgeting risk. And last, murabahah budgeting risk wasinsignificant negatively influence on the murabahah budgeting performance.
Analisis Minat Penggunaan Mobile Banking Dengan Pendekatan Technology Acceptance Model (TAM) Yang Telah Dimodifikasi Hanif Astika Kurniawati; Alfi Arif; Wahyu Agus Winarno
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4563

Abstract

This study aimed to analyze the factors that may affect students' perceptions about the intention to use mobile bankingapplications to support their daily activities. The research model was developed using a Technology Acceptance Modeldeveloped by Davis (1989), and by including three external variables that experience, complexity, and gander. The researchmodel empirically tested using data from a survey of students at the University of Jember. The sampling method in this studyusing a clustered random sampling. The questionnaire of 120 students who receive offers mobile banking service that qualifiesas a sample analyzed using Structural Equation Modelling (SEM) using AMOS 22.0. The results showed that all constructs inthe original TAM model was statistically significant. On the other hand, gender as external variables in this study had no effecton perceived usefulness and perceived ease of use. The implications of this study are relevant for students who are interested inusing mobile banking in order to better take into account the experience and ease of use. Mobile banking users is expected tobe more confident with using mobile banking can simplify their banking activity.
Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Studi Kasus SDN Pringgowirawan 02 Jember) Tutus Julantika; Taufik Kurrohman; Djoko Supatmoko
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v4i1.4564

Abstract

This research has two purposes i.e. to know the application of accountability system within the management of AccountabilityOf School Operational Assistance (BOS) fund and how the responsibility of Accountability Of School Operational Assistance(BOS) fund is used foward Pringgowirawan 02 Elementary school Sumberbaru in 2014 method of collecting data in theresearch is done through interview with the school principal and the chamberlain of Accountability Of School OperationalAssistance (BOS). Besides, the researcher also uses direct observation foward the school area. The goal of this research is themanagement of Accountability Of School Operational Assistance (BOS) fund which is gained from the total planned and thetotal used of Accountability Of School Operational Assistance (BOS) fund itself. The compatibility of Accountability Of SchoolOperational Assistance (BOS) fund used can be seen from the ratio shown. Ratio in this research is the number which isdemonstrated the ability of school to use Accountability Of School Operational Assistance (BOS) fund based on the plannedAccountability Of School Operational Assistance (BOS) fund in the earlier semester.

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