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
Perubahan Pola Konsumsi Gen Z sebagai Dampak Digitalisasi Ekonomi : The Impact Of Economic Digitalization In Consumption Patterns for Gen Z Millah, Ainul; Muslikhati, Muslikhati; Hakim, Arif Lukman
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.52840

Abstract

Digitalisasi ekonomi tidak hanya mengubah pola bisnis tetapi juga mengubah pola konsumsi masyarakat, khususnya Generasi Z (zoomers) yang dikenal sebagai digital natives. Penelitian ini bertujuan untuk mengetahui implikasi digitalisasi ekonomi terhadap pola konsumsi Generasi Z. Menggunakan metode penelitian kualitatif, pendekatan fenomenologi, jenis data yang digunakan adalah data primer yang diperoleh dari wawancara. Hasil penelitian menunjukkan bahwa implikasi digitalisasi ekonomi telah mengubah pola konsumsi Generasi Z, tidak hanya dalam hal mengubah pola konsumsi konvensional menjadi serba digital tetapi juga menekan fluktuasi konsumsi yang tidak terkendali yang terjadi pada sebagian besar Generasi Z. Digitalisasi ekonomi sangat luas dan tidak terbatas. Memberikan kemudahan tetapi di sisi lain telah mendorong pola konsumsi yang sulit dikendalikan seperti boros, konsumtif, dan impulsif. Meskipun pola konsumsi online saat ini marak, pola konsumsi offline masih relevan dalam kehidupan Generasi Z (zoomers). Terakhir, penggunaan Paylater saat ini semakin meningkat dalam penelitian ini, Peneliti menemukan bahwa mahasiswa Universitas Muhammadiyah Malang dominan tidak menggunakan standar karena pengetahuan mereka tentang larangan riba, serta mengetahui bahaya penggunaan pinjaman online dan jumlah pengguna Paylater yang ditemukan lebih sedikit.
SWOT Analysis in Optimizing Financial Technology in Islamic Cooperative to Increase Islamic Financial Inclusion Salama, Sri Cahyaning Umi; Millatina, Afifah Nur
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53680

Abstract

Financial technology has great potential to enhance financial accessibility, particularly for members of Baitul Maal wa Tamwil (BMT) or Islamic cooperatives. However, the adoption of micro-fintech (fintech in microfinance institutions) still faces various challenges, such as limited adoption of technology, regulations, and competition with conventional fintech. This study aims to analyze the strategy of optimizing financial technology in Islamic microfinance institutions to increase Islamic financial inclusion in Indonesia using the SWOT analysis approach. This study is a qualitative study with data collection techniques through observation and literature studies. Based on the results of the SWOT analysis, the strategy for optimizing micro-fintech can be carried out by developing a more inclusive digital platform, increasing education and digital literacy for members, and strengthening cooperation with various parties, including the government and Islamic financial institutions. With the right approach, micro-fintech implementation in BMT can be more effective in increasing islamic financial inclusion in Indonesia.
Mapping Trends and Insights in Islamic Sustainable Finance: A Bibliometric Analysis Kholidah, Himmatul; Hijriah, Hanifiyah Yuliatul; Fadhlillah, Hanif
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53681

Abstract

Islamic sustainable finance has increasingly garnered attention in academic discussions, specifically for tackling key ecological, social, and governance (ESG) challenges. This study uses VOSviewer and Biblioshiny software for bibliometric analysis to analyze all 200 scholarly articles and identify main trends, contributors and research gaps. The number of research outputs increased noticeably after 2020, when green sukuk and effect investing became emerging themes. Research on other Islamic financial instruments, waqf-based financing, and Takaful remains underexplored. The results of this study show that Islamic sustainable finance can become transparent and effective using blockchain with fintech among other technical improvements. Further research is still needed to understand how this technology can be utilized. Co-authorship analysis shows that research is still fragmented. The top three countries are Malaysia, Indonesia, and Saudi Arabia. Countries need further collaboration not only for knowledge sharing but also for aligning rules. Although much theoretical discussion has taken place, few empirical studies have measured the actual impact of Islamic sustainable finance on economic, social, and ecological outcomes. This research highlights the need for further research on public awareness and adoption, with a particular focus on behavioral factors affecting investment decisions. The regulatory frameworks for Islamic sustainable finance are still evolving and developing steadily, and a standard global approach is yet to be achieved. Future research can do better by collecting more data, experimenting to test ideas, and collaborating across fields.
Pengembangan Model Inklusi Green Financing Berdasarkan Tingkat Sustainability Literacy dan Dampaknya terhadap Green Capability Puspita, Dewi Ayu; Wardhaningrum , Oktaviani Ari; Wahyuni, Nining Ika; Sudarno, Sudarno; Kartika, Kartika
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53689

Abstract

AbstrakPemerintah telah berkomitmen untuk mendukung UMKM yang ramah lingkungan melalui kebijakan green financing. Dengan kebijakan ini, diharapkan dapat meningkatkan green capability para pelaku UMKM. Penelitian ini bertujuan untuk menemukan solusi guna meningkatkan akses UMKM terhadap green financing dengan mempertimbangkan tingkat sustainability literacy. Oleh karena itu, penelitian ini menganalisis dan menguji pengaruh sustainability literacy terhadap green capability UMKM dengan mempertimbangkan tingkat inklusi green financing. Objek penelitian adalah UMKM sektor agribisnis di wilayah Tapal Kuda, menggunakan data primer yang diperoleh dari survei kuesioner terhadap 70 pelaku UMKM. Metode penelitian menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa sustainability literacy berpengaruh signifikan terhadap green capability, sementara green financing secara signifikan mengintervening hubungan antara sustainability literacy terhadap green capability. Hasil penelitian ini mengisyaratkan perlunya kolaborasi antara berbagai pihak, termasuk pemerintah, bank, pelaku UMKM, akademisi, dan pemangku kepentingan lainnya untuk terus meningkatkan kerja sama agar program green financing ini dapat menjadi solusi bagi UMKM dalam menangani isu keberlanjutan.Kata Kunci: Green Capability, Green Financing, Sustainability Literacy, UMKM AbstractThe government is committed to supporting environmentally-friendly SMEs through green financing policies. With this policy, it is hoped to enhance the green capabilities of SME players. This research aims to find solutions to improve SMEs' access to green financing while considering the level of sustainability literacy. Therefore, this research analyzes and tests the influence of sustainability literacy on SMEs' green capability by considering the level of green financing inclusion. The research object is SMEs in the agribusiness sector in the Tapal Kuda area, using primary data obtained from a questionnaire survey of 70 SME players. The research method uses a quantitative approach. The research results show that sustainability literacy significantly influences green capability, while green financing significantly intervenes in the relationship between sustainability literacy and green capability. The results of this research imply the need for collaboration among various parties, including the government, banks, SME players, academics, and other stakeholders to continuously improve cooperation so that this green financing program can become a solution for SMEs in addressing sustainability issues.Keywords: Green Capability, Green Financing, SMEs, Sustainability Literacy
Bagaimana Nilai Perusahaan dan Harga Saham Dipengaruhi Preferensi Risiko Perusahaan : A Literature Review Indrayani, Lioni; Tukiran, Martinus; Utami, Vicky Nur
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53692

Abstract

This study aims to explore the impact of corporate risk preferences on company value and stock prices by reviewing existing literature. Company value and stock prices are important indicators of a company's financial health, influenced by various internal and external factors, including the company's approach to risk. Corporate risk preferences refer to the company's strategies and decisions in dealing with uncertainty and potential losses, which are reflected in its investment choices, capital structure, and financing policies. The literature suggests that companies with higher risk preferences tend to make more aggressive investments, which can boost growth but also increase stock price volatility. In contrast, companies with lower risk preferences prioritize stability and conservatism, leading to more consistent valuations. Understanding the relationship between corporate risk preferences, company value, and stock prices is crucial for providing valuable insights to investors, managers, and other stakeholders in making informed financial decisions.
Analysis Of Marketing Mix And Ahlussunnahwaljamaah's Label On The Decisions Of College Students At IUQI Bogor: Introduction, theoretical study, research methods, results and discussion, bibliography Roisiyatin; Warisa, Walma
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53693

Abstract

This research aims to analyze the influence of the marketing mix (7P) and the Ahlussunnahwaljamaah (Aswaja) label on students' decisions to study at the Ummul Quro Al Islami Institute (IUQI) Bogor. Using a quantitative approach with explanatory research, this research involved a population of 1,613 IUQI Bogor students with a sample of 94 respondents selected using a simple random sampling technique. Primary data was collected using a questionnaire and analyzed using multiple linear regression. The research results show that partially, physical evidence and the Aswaja label have a significant effect on student decisions, while the product, promotion, price, people, place and process variables do not have a significant effect. However, simultaneously, all marketing mix variables and the Aswaja label have a significant positive effect on student decisions with a coefficient of determination value of 78.4%. The implication is that IUQI Bogor needs to maintain and improve the quality of its physical facilities and strengthen the Aswaja label as a differentiation in its marketing strategy, while continuing to optimize other marketing mix elements to increase the institution's attractiveness.
Pengaruh Harga Terhadap Keputusan Pembelian Produk Indomie (Studi Kasus Pada Masyarakat di Kota Gorontalo) Latif, Putri Ariyanti; Taan, Hapsawati; Mendo, Andi Yusniar
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53695

Abstract

Harga menjadi salah satu faktor utama yang dapat memengaruhi keputusan pembelian konsumen, khususnya pada produk mie instan yang tingkat persaingannya cukup tinggi. Di Kota Gorontalo, berbagai produk mie instan bersaing ketat dalam menawarkan harga yang menarik guna menarik perhatian konsumen. Penelitian ini bertujuan untuk mengevaluasi sejauh mana pengaruh harga terhadap keputusan pembelian produk Indomie pada konsumen di Kota Gorontalo. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner menggunakan skala likert. Populasi dalam penelitian ini adalah masyarakat Kota Gorontalo yang pernah membeli produk Indomie, dengan jumlah sampel sebanyak 100 responden. Teknik analisis data menggunakan regresi linier sederhana yang diolah dengan bantuan program SPSS 22. Hasil penelitian menunjukkan bahwa harga berpengaruh positif dan signifikan terhadap keputusan pembelian. Artinya, semakin harga produk dinilai wajar dan sesuai dengan harapan konsumen, maka semakin besar kemungkinan konsumen untuk melakukan pembelian.
The Role of Financial Distress in Moderating the Relationship Between Financial Leverage and Key Management Compensation in Consumer Cyclical Sector Utomo, Ginaris Prio; Maulana, Afandi Ukik Wahyu Bintang; Sridadi, Ahmad Rizki
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53696

Abstract

This research investigates the effect of financial leverage on the compensation of top executives and how financial distress mediates this relationship. A quantitative method with multiple and moderated regression analyses was applied to test the hypothesis using the data of 24 consumer cyclical companies listed in the Indonesia Stock Exchange from 2018 to 2022. The results indicate that financial leverage significantly and positively influences the key management compensation, and thus, the higher levels of debt leads to higher compensation for managers. The results also show that financial distress significantly moderates this relation, which negatively affects the linkage of executive compensations and leverage. This moderation suggests that in financial distress, firms might cut down on management compensation as a response to the increased risks associated with high leverage. These findings contribute valuable insights into capital structure and compensation strategies, especially in different financial contexts, and provide practical recommendations for corporate leaders in designing executive pay.
The Concept of Social Welfare From The Perspective of Ibn Taimyah and Ibn Khaldun Mazza Basya, Maziyah; Hendratmi, Achsania Hendratmi; Ratnasari, Ririn Tri; Prasetyo, Ari
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53697

Abstract

This article explores the concept of social welfare, a universal aspiration for all humans. In Islam, welfare encompasses not only material well-being but also spiritual fulfillment. Achieving this welfare requires adherence to Allah's commands and avoidance of His prohibitions. Prominent Muslim thinkers, such as Ibn Taimiyah and Ibn Khaldun, have extensively discussed this topic. Ibn Taimiyah emphasized the role of government institutions in fostering prosperity, arguing that a government serves as a custodian of divine commandments. By promoting virtues like discipline, honesty, and justice, and discouraging wrongdoing, the government plays a key role in ensuring societal welfare. Similarly, Ibn Khaldun posited that prosperity arises when key factors—such as sharia, political authority, population, wealth, development, and justice—function harmoniously, a concept encapsulated in his "Circle of Equity" theory. This sense of unity enables collaboration, mutual accountability, and the fulfillment of shared obligations, fostering social harmony and driving the development of civilization and prosperity
Analisis Kinerja Pegawai Bappeda Sidoarjo: Peran Penting Kepemimpinan Transformasional, Disiplin Kerja, dan Motivasi Kerja Terhadap Kinerja Pegawai Di Badan Perencanaan Pembangunan Daerah Sidoarjo Khusna, Avia Asmaul; Vera Firdaus; Dewi Andriani
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 12 No. 1 (2025): e-JEBA Volume 12 Number 1 Year 2025
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v12i1.53698

Abstract

Penelitian ini dimaksudkan untuk mengkaji pengaruh gaya kepemimpinan transformasional, disiplin kerja, dan motivasi kerja terhadap kinerja pegawai Badan Perencanaan Pembangunan Daerah Kabupaten Sidoarjo. Jenis penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Lokasi penelitian yang dilakukan penulis untuk menguji hipotesis adalah pada Badan Perencanaan Pembangunan Daerah Kabupaten Sidoarjo yang berada di Jl. Sultan Agung No. 13, Gajah Timur, Magersari, Kec. Sidoarjo, Kab. Sidoarjo, Jawa Timur. Jumlah responden dalam penelitian ini sebanyak 60 orang. Penelitian ini menggunakan data primer kuisioner yang diolah menggunakan SPSS dengan uji validitas dan uji reabilitas. Hasil yang didapatkan yaitu gaya kepemimpinan transformasional dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja pegawai, sedangkan motivasi kerja tidak berpengaruh signifikan terhadap kinerja pegawai.