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 Teknologi Finansial dan Inklusi Keuangan Terhadap Ketimpangan Pendapatan di Negara ASEAN-6: (The Impact of FinancialTechnology and Financial Inclusion on the Income Inequality in ASEAN-6 Countries) Pratama, Yonanda Yudha; Titik, Crisanty Sutristyaningtyas
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 1 (2024): e-JEBA Volume 11 Number1 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i1.47003

Abstract

This study aims to analyze the long-term and short-term effects of financial technology and financial inclusion on income inequality in ASEAN-6 countries, namely Indonesia, Malaysia, Singapore, Thailand, Philippines and Vietnam, for the period between 2011 and 2022. Indicators used in This research is income inequality using the Gini coefficient, financial inclusion using financial inclusion indicators based on the Sarma model and data on e-money usage as an indicator of financial technology. The data analysis technique used is Panel Auto Regressive Distributed Lag (ARDL). The results of this study found that in the long term the financial technology variable has a significant negative effect, while in the short term it has no significant effect on income inequality in ASEAN-6, and the financial inclusion variable in the long term has a significant positive effect, whereas in the short term it has no significant effect on income inequality in ASEAN-6.
DECIPHERING THE DETERMINATION OF INDEX SHARIA FINANCIAL INCLUSION IN THE INDONESIAN LANDSCAPE Arifin, Samsul; Rusgianto, Sulistya; Suprayitno, Aryadimas; Sholikah, Nia Mariatus
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to provide an in-depth review of the literature on the Index Sharia Financial Inclusion (ISFI) and examine the determinants influencing it. The study employs a quantitative approach across 28 provinces in Indonesia. The ISFI value is calculated using a well-established formula referenced in prior studies. The methodology adopted is a widely recognized one, utilizing the EViews 10 software for analysis. The results indicate that two variables, GDP per Capita and the Human Development Index (HDI), have a significant positive impact on ISFI. Conversely, the Number of Poor Population and the Gini Ratio exhibit a significant negative effect. Additionally, Unemployment and Zakat Distribution in the economic sector do not show a significant impact. The findings of this research are intended to serve as a reference for evaluating and enhancing sharia financial inclusion in Indonesia.
TANGGUNG JAWAB SOSIAL (CSR), IMBAL HASIL ATAS EKUITAS (ROE), DAN REPUTASI PERUSAHAAN: (CORPORATE SOCIAL RESPONSIBILITY, RETURN ON EQUITY, AND CORPORATE REPUTATION) Ramdani, Hendi; Animah, Animah
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.49253

Abstract

This research aims to evaluate the influence of CSR and ROE on the reputation of manufacturing companies listed on the IDX. This research uses a quantitative approach with a sampling of 25 manufacturing companies listed on the IDX during the 2018-2022 period. The sampling technique used is purposive sampling, where reputable companies are taken as samples. CSR, ROE and corporate reputation data were collected from annual reports and official IDX publications. Linear regression analysis is used to test the relationship between these variables. The research results show that both CSR and ROE have a significant influence on the reputation of manufacturing companies listed on the IDX. The regression coefficients for CSR and ROE show that every one unit increase in CSR and ROE causes a significant increase in corporate reputation. These findings have important implications for business and management practitioners at BEI. Improving CSR practices and financial performance can help companies strengthen their reputation in the eyes of Stakeholders. A better understanding of the relationship between CSR, ROE, and corporate reputation can also help companies design more effective business strategies.
PENGARUH ISLAMIC LEADERSHIP DAN ISLAMIC ORGANIZATIONAL CULTURE TERHADAP EMPLOYEE PERFORMANCE DENGAN VARIABEL INTERVENING JOB SATISFACTION (BANK SYARIAH INDONESIA KANTOR AREA JEMBER): (THE INFLUENCE OF ISLAMIC LEADERSHIP AND ISLAMIC ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION INTERVENING VARIABLES (BANK SYARIAH INDONESIA JEMBER AREA OFFICE)) Andini, Azizah Noer; Hardinawati, Lusiana Ulfa
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.51949

Abstract

This study aims to analyze the impact of Islamic leadership and Islamic organizational culture on employee performance, with job satisfaction as a mediating variable, at Bank Syariah Indonesia in the Jember Area Office. This research employs a quantitative method with a survey approach, using a questionnaire as the instrument. The sample consists of 41 employees working as tellers, customer service representatives, and backoffice staff. The sample was selected using purposive sampling techniques. The data were analyzed using SEM-PLS techniques. The research findings indicate that Islamic leadership has a positive and significant effect on job satisfaction, Islamic leadership has a positive and significant effect on employee performance, Islamic organizational culture does not affect job satisfaction, Islamic organizational culture does not affect employee performance, job satisfaction has a positive and significant effect on employee performance, job satisfaction does not mediate the effect of Islamic organizational culture on employee performance, and job satisfaction does mediate the effect of Islamic leadership on employee performance.
FAKTOR-FAKTOR PENENTU MUSLIM MILENIAL BERINSVESTASI DI TABUNGAN EMAS SYARIAH: (DETERMINANTS OF MILLENNIAL MUSLIMS' INTEREST IN INVESTING IN SHARIA GOLD SAVINGS) Salama, Sri Cahyaning Umi; Wardani, Mahdayusiska; Hakim, Imamul
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52114

Abstract

The purpose of this study was to determine the factors that influence the interest of millennial Muslims to invest in sharia gold savings in Malang City. The population in this study were those who were included in the millennial generation with a birth range of 1980 to 2000 in Malang City. The sampling technique used the accidental sampling method with a total of 100 respondents. The data source in this study was primary data. Data collection was carried out by distributing questionnaires via Google Form. The data analysis technique, namely SEM or Structural Equation Model modeling, was used as a research data processing technique with the help of the SmartPLS 4.0 test tool. The results of this study indicate that: (1) the knowledge factor has a significant effect on the interest in investing in sharia gold savings, (2) the security factor does not have a significant effect on the interest in investing in sharia gold savings (3) the investment risk perception factor has a significant effect on the interest in investing in sharia gold savings.
STRATEGI PENGEMBANGAN PARIWISATA RAMAH MUSLIM DI PANTAI KUTA, NUSA TENGGARA BARAT: (STRATEGY FOR DEVELOPING MUSLIM-FRIENDLY TOURISM IN KUTA BECH, WEST NUSA TENGGARA) Hakim, Arif Luqman; Rifa'i, Mochamad Novi
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52145

Abstract

Muslim-friendly tourism is relatively new in the world of tourism. In the tourism industry there are many aspects and actors that contribute, the aspects and actors in it must be in line with sharia and not contrary to religious standards, the standardization meets halal and good criteria. One of the areas that promotes the Muslim-friendly tourism sector is West Nusa Tenggara province and one of the Special Economic Zones (SEZs) is Kuta beach. This study aims to analyze the development strategy of Muslim-friendly tourism on the coast of Kuta, Central Lombok, West Nusa Tenggara. The method in this study is qualitative using case studies. The results of this study show that the NTB Provincial Government through the NTB Tourism Office and Central Lombok Regency provide full support by making human development training, regulations, and laws on Muslim-friendly tourism.
STRATEGI DIVERSIFIKASI PORTOFOLIO: ANALISIS DAMPAK RISIKO DAN KEUNTUNGAN PADA BANK KONVENSIONAL DAN SYARIAH MILIK NEGARA DI INDONESIA: (PORTFOLIO DIVERSIFICATION STRATEGIES: ANALYZING RISK AND RETURN IMPACTS IN INDONESIAN STATE-OWNED CONVENTIONAL AND ISLAMIC BANKS) Kholidah, Himmatul; Maulidiyah, Maulidiyah; Hijriah, Hanifiyah Yuliatul; Md. Sahiq, Aqilah Nadiah
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52146

Abstract

This research examines the relationship between credit portfolio diversification and the risk and return of state-owned banks (Bank BUMN) from 2019 to 2023. Using multiple linear regression analysis, it evaluates the impact of the Herfindahl Hirschman Index (HHI) on credit or financing risk (NPL and NPF) and bank returns (ROA, ROE) among state-owned banks listed on the Indonesia Stock Exchange. Control variables include bank size, loan or financing to deposit ratio (LDR and FDR), and equity to total asset ratio (ETA). The results show that credit portfolio diversification reduces credit risk in BUMN banks, suggesting that spreading credit exposures across sectors can mitigate risk. However, diversification does not significantly affect bank returns (ROA, ROE). Control variables such as bank size, LDR and FDR, and ETA show no significant impact on credit risk, ROA, or ROE. This study provides empirical evidence on the effectiveness of financing portfolio diversification in managing credit risk within state-owned banks, considering Islamic banking principles. While diversification can mitigate credit risk, its impact on profitability requires careful consideration. BUMN banks should implement robust risk assessment frameworks and strategic oversight to maximize diversification benefits while maintaining financial stability and adhering to ethical and Sharia-compliant financial practices.
DETERMINANTS OF HALAL MEAT CONSUMPTION AMONG INDONESIAN GENERATION Z MUSLIMS: USING THE EXTENDED THEORY OF PLANNED BEHAVIOR Bawono, Anton; Mustofa, Nur Huri
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52308

Abstract

This study aims to examine the factors that influence halal meat consumption intention in generation Z Indonesian Muslims, using the Theory of Planned Behavior. This research is a quantitative study using primary data, obtained through distributing questionnaires. The sample used was 1182 people who belonged to generation Z Muslims, namely the age group with the criteria: born after 1996, aged at least 15 years, had consumed certified halal meat and lived in the territory of Indonesia. This study uses Structural Equation Modeling (SEM-PLS), to test the relationship between variables in the model. The results showed that there are 5 variables that directly affect Halal Meat Consumption Intent (IKDH), namely: attitude (Att), Trust (Kep), Moral Obligation (KM), Subjective Norm (SN), and Perceive Behavioral Control (PBC). Meanwhile, there are 6 interactions that affect indirectly.
EMPLOYEE ENGAGEMENT, DISIPLIN, DAN REWARD TERHADAP KINERJA PEGAWAI DI PT CITRA MARGATAMA SURABAYA: (EMPLOYEE ENGAGEMENT, DISCIPLINE, AND REWARD ON EMPLOYEE PERFORMANCE AT PT CITRA MARGATAMA SURABAYA) Firdaus, Vera; Djuwantoro, Vani Sofiah; Sumartik, Sumartik
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52324

Abstract

The research conducted aims to determine the influence of employee engagement, discipline and rewards on employee performance at PT Citra Margatama Surabaya. This research uses quantitative methods. The population of employees at the Toll Road Business Entity (BUJT, namely PT Citra Margatama Surabaya in the toll road operational and service division. The number of research respondents was 114 which were obtained using a purposive technique which was adapted to the research objectives. Primary data was obtained from a questionnaire which was then obtained using the program SPSS 25. The research results show that Employee Engagement, Discipline and Rewards have a positive and significant effect on employee performance at PT Citra Margatama Surabaya. This research proves the influence of Employee Engagement, Discipline and Rewards on Increasing Employee Performance.
KONSTRUKSI MODEL PENCEGAHAN FRAUD MELALUI RED FLAG BASED SYSTEM DI PEMERINTAH KABUPATEN JEMBER (STUDI KASUS DI INSPEKTORAT KABUPATEN JEMBER): (CONSTRUCTING FRAUD PREVENTION MODEL THROUGH RED FLAG-BASED SYSTEM IN THE JEMBER REGENCY GOVERNMENT (A CASE STUDY OF THE JEMBER REGENCY INSPECTORATE)) Andriana, Andriana; Kurrohman, Taufik; Putra, Hendrawan Santosa; Mulyono, Resha Dwi Ayu Pangesti
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 11 No. 2 (2024): e-JEBA Volume 11 Number 2 Year 2024
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v11i2.52761

Abstract

This research aims to present a system that can prevent fraud in the form of compliance and internal control within the Jember Regency Government through a red flag-based system. The study uses a qualitative case study method. The Inspectorate currently requires indicators to prevent the occurrence of fraud. The techniques employed to collect data include observation, interviews, and documentation. The results indicate that all Regional Device Organizations (OPD) in Jember Regency analyze various risks. These risks will be further analyzed for their root causes and the impacts they may generate. Based on the risk map that has been created, there are a total of 412 risks identified across 72 Regional Device Organizations (OPD) in Jember Regency. The focus of the risks with potential fraud in this study lies within the category related to finance (finance risk). Specifically, there are 33 financial-related risks identified across all Regional Device Organizations (OPD) in Jember Regency.