eJEBA
-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.
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230 Documents
<![CDATA[Implementasi Akuntansi Zakat Infaq dan Shadaqah Berdasarkan PSAK 109 ]]>
<![CDATA[Rozy Widhi Bayu Pratama]]>;
<![CDATA[Ahmad Roziq]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4565
<![CDATA[This research aims to know the accounting implementation of zakat, infaq and shadaqah based on PSAK NO. 109 whichfocuses on the presentation of the financial report on the institution of Zakat in Jember. This research is qualitative research ofcritical discourse analysis, a method that is done by collecting, preparing, and analyzing the data in the form of the financialstatements of the Organization so that it can eventually give a clear picture of the implementation of the accounting of religiousobligatory, infaq and charity based on PSAK NO. 109 on the institutions of zakat in Jember. Method of processing data usinginterviews, along with related documents and accompanied by one of the validity of the data i.e. triangulation. The resultsshowed that there are many differences in the accounting process as well as the presentation of the financial statementsconducted by institutions of zakat in Jember. Of the five institutions researched zakat Manager is still only one agency who hasapplied PSAK NO. 109.]]>
<![CDATA[Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Umum Daerah Genteng ]]>
<![CDATA[Shella Iko Sita]]>;
<![CDATA[Andriana Andriana]]>;
<![CDATA[Ririn Irmadariyani]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4570
<![CDATA[Purpose of this research for to To know about suitability of management fixed assets at RSUD Genteng with GovernmentAccounting Standard 07 about accounting of fixed assets and Government Accounting Standard 08 about construction inprocess. This research is located in the RSUD Genteng. Collect the data through interview with respondent is chief ofaccounting division RSUD Genteng. Data analysis was performed with a model Miles and Huberman. The result of thisresearch indicate that there is mistake of depreciation expense in the presentation, It is not disclosure yet about base marking offixed assets, it does not deside yet capitalization policy of maintenance expense, There is fixed assets which the book value lessthen minimum value of capitalization in the list of fixed assets. Classification, measurement, depreciation, and disposal of fixedassets has appropriate with government accounting standart 07 and 08.]]>
<![CDATA[Pengaruh Elemen Sensory Branding Terhadap Perilaku Pengambilan Keputusan Konsumen Dalam Membeli Aqua Dengan Pendekatan Neuromarketing Di Kabupaten Jember ]]>
<![CDATA[Dimas Khurniawan]]>;
<![CDATA[Mohammad Dimyati]]>;
<![CDATA[Deasy Wulandari]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4572
<![CDATA[The purpose of this study acclaims the important of Auditory, Visual and Tactile in affecting consumer’s decision makingbehavior of buying, it is also to figure out it’s impact in Aqua. Thus, it is important to study “The Impact Of SensoryBranding’s Elements On Consumer’s Decision Making Behavior Of Buying Aqua With Neuromarketing Approach InJemberâ€. The population in this study are Aqua’s consumers in Jember. Sampling is taken using purposive sampling methodfrom 100 respondents. Instrument analysis in this study is performed using Structural Equation Model (SEM) withconfirmatory approach. The result shows that: 1) auditory significantly affects consumer’s decision making behavior of buyingAqua in Jember, 2) visual significantly affects consumer’s decision making behavior of buying Aqua in Jember, and 3) tactilesignificantly affects consumer’s decision making behavior of buying Aqua in Jember.]]>
<![CDATA[Analisis Pengaruh Variabel Kualitas Layanan Terhadap Kepuasan Pelanggan Apotek Kimia Farma Jember ]]>
<![CDATA[Choirunnisa' Kurnia Safitri]]>;
<![CDATA[Ketut Indraningrat]]>;
<![CDATA[Imam Suroso]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4573
<![CDATA[This research aimed to analyze the effect of variable quality services to customer satisfaction in Kimia Farma PharmacyJember. The population in this research are customers of Kimia Farma Pharmacy Jember. Sampling method used is purposivesampling with the number of respondents 108 people. Variables used are 5 variables. This research located in Kimia FarmaPharmacy Jember. Primary data used in this research is the answer of the questionnaire, while secondary data in this study is ageneral overview of Kimia Farma, literature from many sources, and also from previous research. The analysis tool usedAnalysis Structural Equestion Modelling (SEM). The results showed that: 1) Physical evidence significantly effect oncustomer satisfaction in Kimia Farma Pharmacy Jember; 2) Reliability significantly effect on customer satisfaction in KimiaFarma Pharmacy Jember, and; 3) Responsiveness significantly effect on customer satisfaction in Kimia Farma PharmacyJember; 4) Assurance a significantly effect on customer satisfaction in Kimia Farma Pharmaciy Jember; 5) Empathysignificantly effect on customer satisfaction in Kimia Farma Pharmacy Jember.]]>
<![CDATA[Respon dan Pemahaman Tukang Becak terhadap Pelatihan Bahasa Inggris yang Dilaksanakan Pemkab Banyuwangi dalam Menunjang Keberhasilan Wisata ]]>
<![CDATA[Siti Fatimah]]>;
<![CDATA[Hari Sukarno]]>;
<![CDATA[Mohamad Dimyati]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4574
<![CDATA[Research purposes is to understand the response and understanding of artisan rickshaw about training English carried out thedistrict government Banyuwangi in supporting the success of tourist. Types of research used in this study is the qualitativeresearch. Analyctal methods data in this study includes four seps that data collection, data reduction, data presentation, andconclusion.The conclusion of this research is 1) response artisan rickshaw to the training English language is the artisanrickshaw benefit many of training English especially the following the training to increase income and benfits not only to nowbut also for the future.there is also told his son who take the training and benefits will be felt by his son is, in this case artisanrickshaw that told his son who take training assume that will reduce income when taking part training this is because only seethe short term.2) understanding of artisan rickshaw to the training English language is the artisan rickshaw to introduce thetourist attractions that is in Banyuwangi to the foreign tourists, understand the tourists foreign what kind, interact andcommunicate with foreign tourists, familiar with foreign cultures such as what, attract foreign tourists visiting in the cityBanyuwangi, artisan rickshaw been able to understand the meaning of greeting the tourists, and become builders rickshawtourism awareness. Income derived from the tourist is very different from the local people. So that the ability of artisanrickshaw in communicate using the English language will affect the comfort of foreign tourists visiting to the city Banyuwangi.]]>
<![CDATA[Analisis Konsentrasi Spasial dan Strategi Pengembangan Industri Kecil di Jawa Timur ]]>
<![CDATA[Nurul Ma'rifatus Sa'diyah]]>;
<![CDATA[Siti Komariyah]]>;
<![CDATA[Anifatul Hanim]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4577
<![CDATA[This study aims to determine the location of the concentration of industry in East Java and determines the development strategyof small industry in East Java. In this study using quantitative descriptive analysis tools and Analytical Hierarchy Process(AHP). Based on the results of this research is that the location of concentration of small industries in East Java, contained infour district/city namely: Tulungagung, Malang, Blitar and Bondowoso. In the determination of strategy of development ofsmall industries in order of priority to consider the overall criteria (training, financing, partnerships, technology) weconcluded the first priority of increased promotion, differentiation of products, improving the quality of human resources andthe expansion of the market.]]>
<![CDATA[Analisis Pengaruh Rasio Keuangan dan Ukuran Aset Pada Pertumbuhan Laba Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2010-2013 ]]>
<![CDATA[Dian Permata Sari]]>;
<![CDATA[Hadi Paramu]]>;
<![CDATA[Elok Sri Utami]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4578
<![CDATA[This article aims to analyze the influence of financial ratios and asset size on the earning growth of manufacture companies.60 manufature companies listed in the Indonesia Stock Exchange in 2010-2013 were selected as samples.using simple randomsampling method. Data analysis method used was multiple linear regression analysis. The results showed that only partiallyReturn on Assets influences the earning growth, while the current ratio, total asset turnover, debt ratio, earnings per share anda dummy variable (asset classes) do not influence on earning growth. This informs that the company's earning growth could beindicated by Return on Assets while other financial ratios and asset size could not provide a signal for company's earninggrwoth.]]>
<![CDATA[Persepsi Mahasiswa Terhadap E-commerce melalui Facebook di: Kecamatan Sumbersari Kabupaten Jember ]]>
<![CDATA[Senna Saflianda Cendikia Putra]]>;
<![CDATA[Ketut Indraningrat]]>;
<![CDATA[Abdul Halim]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4593
<![CDATA[This study aimed to describe the students’ perceptions of E-commerce via Facebook in the subdistrict Sumbersaridistrict of Jember. Research approach used in this study is a qualitative research, study subjects are set in a waythat amounted to 7 Sampling Snowball informants students. Informants were selected based on experience using theE-commerce via Facebook and advised his colleagues who had similar experiences to serve as the next informant.The method used is Triangulation of data, whereas the method of analysis using descriptive analysis aims todetermine the depiction of the condition of the research is based on interviews of informants answer. The datacollection process begins with interviews and retrieval of documents directly to the informant. The results showedabout their perceptions of E-commerce via Facebook divided into two groups, namely that the E-commerce viaFacebook is a trend to shop online nowadays, and is considered very good, effective and efficient. Also obtainedinformation that the majority of informants using E-commerce via Facebook on its own initiative and rest on therecommendation of a friend.]]>
<![CDATA[Analisis Pengaruh Sektor Pengangkutan dan Komunikasi terhadap Pertumbuhan Ekonomi Kota Banyuwangi Tahun 2010-2014 (PDRB) ]]>
<![CDATA[Wahyudi Setiawan]]>;
<![CDATA[Rafael Purtomo S]]>;
<![CDATA[Andjar Widjajanti]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4594
<![CDATA[Transport and communications sector is have a the direct and un-directly linkage behind the upstream industry andalso gives the best impact on output generated by Banyuwangi. The purpose of this study was to determine the effect ofthe development of the transport and communications sector to economic growth in the city of Banyuwangi and conductforecasting the development of economic growth in the city of Banyuwangi if the review of the transport andcommunications sector. This research is a non-survey study with explanatory method, namely the search for large,there is not and how the pattern of relationships between two or more variables. Unit research used in this study is theperformance of the transport and communications sector to the Gross Regional Domestic Product (GRDP) andeconomic growth of the city of Banyuwangi in 2010-2014. These analysis are simple linear regression and trendanalysis with regression approach. The result showed that the development of the transport and communications sectorto economic growth in the city of Banyuwangi showed a positive development trend in 2010-2014 with an upward trendfrom year to year. Transport and communications sector performance significantly affect economic growth in the cityof Banyuwangi with a value of 37.964 t-test and significance value of 0.000. Forecasting the performance of thetransport and communications sector, the development of Gross Regional Domestic Product (GRDP) and economicgrowth Banyuwangi in 2015 showed improved results compared to previous years, with the value of the transport andcommunications sector performance amounted to 654,689.34 million, Gross Regional Domestic Product (GRDP) of15,095,868.203 million and an economic growth of 5.92%.]]>
<![CDATA[Faktor Pendorong Dan Penarik Penduduk Migran Kota Bekasi Ke Jakarta ]]>
<![CDATA[Subhan Adi A]]>;
<![CDATA[Nanik Istiyani]]>;
<![CDATA[Andjar Widjajanti]]>
<![CDATA[ e-Journal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2017): e-JEBA Volume 4 Nomor 1 Tahun 2017 ]]>
Publisher : <![CDATA[UPT Penerbitan Universitas Jember ]]>
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DOI: 10.19184/ejeba.v4i1.4595
<![CDATA[This study aims to identification factors Bekasi City's migrants peoples to Jakarta. Population in this research was all themigrant peoples in Bekasi City and whose doing sekuler/commuter mobility were the samples. The analytical method used inthis research is qualitative descriptive. The results from this study are: (1) push factors that driving migrants to Jakarta Bekasicity are education, economic, and transportation, and (2) its pull factor are education, economy (job oppurtunity and incomerate are higher), health, and entertainment.]]>
