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Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Published by Nur Science Institute
ISSN : -     EISSN : 30633516     DOI : 10.53088/kurva
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The journal’s scope covers various topics in economics, including microeconomics, macroeconomics, development economics, regional and international economics, and Islamic economics. In management and business, the journal addresses issues related to strategic management, human resource management, operations management, marketing, entrepreneurship, organizational behavior, and digital business transformation. The finance domain includes corporate finance, investment, banking, financial technology (fintech), risk management, and financial literacy. The accounting field encompasses financial accounting, managerial accounting, auditing, taxation, public sector accounting, sustainability accounting, and accounting information systems.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 16 Documents
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Pengaruh struktur aktiva, profitabilitas, likuiditas, pertumbuhan penjualan dan kebijakan dividen terhadap struktur modal pada perusahaan sub sektor rokok yang terdaftar di BEI Periode 2019-2023 Maisharoh, Maisharoh; Firdaus, Muhammad; Ilmi, Mainatul
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 3 (2024): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v1i3.1129

Abstract

This study aims to determine whether there is an influence between the variables of asset structure, profitability, liquidity, sales growth, and dividend policy on the capital structure of cigarette sub-sector companies listed on the IDX from 2019 to 2023. The data used in this study are secondary. The sampling technique used in the study is saturated sampling. The samples taken in this study were four cigarette sub-sector companies. The results of the study indicate that simultaneously asset structure, profitability, liquidity, sales growth and dividend policy affect the capital structure. Based on the results of the partial test, sales growth in this study has no significant effect on the capital structure. In contrast, the variables of asset structure, profitability, liquidity, and dividend policy have a significant effect on the capital structure.
Pengaruh kecerdasan intelektual, kecerdasan emosional, love of money, locus of control, dan pemahaman kode etik profesi terhadap perilaku etis mahasiswa akuntansi perguruan tinggi di Jember Wulandari, Tuni; Agustin, HP; Mainatul, Ilmi
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 2 (2024): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v1i2.1140

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Love of Money, Locus of Control, dan Pemahaman Kode Etik Profesi terhadap Perilaku Etis Mahasiswa Akuntansi Perguruan Tinggi di Jember. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Penelitian ini mengambil populasi sebanyak 334 mahasiswa program studi Akuntansi angkatan 2020 Institut Teknologi dan Sains Mandala Jember, Universitas Jember, dan Universitas Muhammadiyah Jember. Penentuan sampel penelitian menggunakan rumus Slovin. Sehingga didapat sebanyak 77 responden. Metode pengumpulan data yang digunakan pada penelitian ini yaitu melalui kuesioner. Metode analisis data yang digunakan adalah uji keabsahan data, uji asumsi klasik, regresi linier berganda, uji koefisien determinasi R2, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Kecerdasan Intelektual, Locus of Control, dan Pemahaman Kode Etik Profesi berpengaruh secara parsial terhadap Perilaku Etis Mahasiswa. Kecerdasan Emosional dan Love of Money tidak berpengaruh secara parsial terhadap Perilaku Etis Mahasiswa Akuntansi. Kecerdasan Intelektual, Kecerdasan Emosional, Love of Money, Locus of Control, dan Pemahaman Kode Etik Profesi berpengaruh secara simultan terhadap Perilaku Etis Mahasiswa.
Pengaruh lingkungan kerja, disiplin kerja, beban kerja, motivasi kerja dan kepuasan kerja terhadap kinerja karyawan BUMNU Grosir Jember Shafira, Mila; Karim, Budiono; Tamriatin, Hidayah
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 1 No. 2 (2024): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v1i2.1192

Abstract

Penelitian bertujuan untuk mengetahui pengaruh Lingkungan Kerja,Disiplin Kerja,Beban Kerja,Motivasi Kerja Dan Kepuasan Kerja memiliki pengaruh terhadap kinerja karayawan. Metode dalam penelitian ini menggunakan metode penelitian kuantitatif. Populasi yang digunakan adalah seluruh karyawan BUMNU Grosir Jember yang berjumlah 37 Karyawan. Sementara itu, sampel dalam penelitian ini menggunakan sampling jenuh sehingga seluruh karyawan yang bekerja di BUMNU Grosir Jember dijadikan sampel. Tata cara analisis informasi yang digunakan merupakan analisis regresi linear berganda serta pembuktian hipotesis dicoba dengan uji t, uji F, serta uji koefisien determinasi (R2). Hasil penelitian menunjukkan variabel Lingkungan Kerja dan variabel Disiplin Kerja berpengaruh secara signifikan terhadap variabel Kinerja Karyawan, sedangkan variabel Beban Kerja, variabel Motivasi Kerja dan variabel Kepuasan Kerja tidak berpengaruh secara signifikan terhadap variabel Kinerja Karyawan BUMNU Grosir Jember.
Islamic ethical governance: An integrated model for corruption prevention Abdurrahman, Zahron
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 2 No. 1 (2025): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v2i2.2245

Abstract

This study develops an integrated Islamic Ethical Governance model for organizational corruption prevention, incorporating Islamic values of 'adl (justice), amanah (trust), shura (consultation), and Islamic business ethics. Using a qualitative systematic literature review approach, relevant scholarly sources were analyzed through thematic coding to create a conceptual framework integrating modern governance principles with Islamic ethical values. The research presents a comprehensive four-element model: 'adl-based internal and external control mechanisms promoting justice; amanah-driven transparency and accountability reflecting moral responsibility; shura-institutionalized ethical training and participatory consultation fostering anti-corruption values; and Islamic business ethics implementing socially responsible behavior through CSR rooted in maslahah, ihsan, and taqwa. This holistic framework provides a foundation for nurturing anti-corruption organizational behavior. It contributes a theoretically grounded, practically applicable framework for implementing Islamic ethical governance as a sustainable anti-corruption strategy, addressing existing literature gaps in corruption prevention mechanisms.
Analisis strategi penyelesaian kredit bermasalah di KC PD BPR Artha Galunggung Cabang Manonjaya Al Rasyid, Dwiyan
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 2 No. 1 (2025): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v2i1.2270

Abstract

This study aims to analyze the quality of credit distribution, strategies for resolving non-performing loans (NPLs), and identify the obstacles and factors that contribute to loan defaults at KC. PD. BPR Artha Galunggung, Manonjaya Branch. A mixed-methods approach was employed, combining quantitative analysis of credit collectibility data with qualitative insights from interviews and observations. The findings reveal that although credit distribution has increased, its quality remains relatively unhealthy, as indicated by a rising NPL ratio over the past three years, particularly in 2023. The bank has implemented several handling strategies, including direct visits to borrowers, business condition analyses, credit restructuring, and rescheduling of repayments. However, these measures have not been fully effective in reducing the level of non-performing loans. The root causes of problem loans stem from both internal factors, such as weak creditworthiness analysis, and external factors, including declining business performance and borrowers’ financial incapacity. Additional challenges include difficulties in communication with debtors and the limited effectiveness of the approaches taken. Therefore, strengthening credit analysis systems and adopting more human-centered and adaptive resolution strategies tailored to borrowers’ economic conditions are essential to lowering NPLs and maintaining banking health.
Peran moderasi manajemen laba dalam hubungan ESG disclosure, working capital turnover, dan konservatisme terhadap kinerja keuangan Azlya, Chalida Nashwa; Arismaya, Anisa Dewi
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 2 No. 1 (2025): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v2i1.1643

Abstract

This study examines the relationship between Environmental, Social, and Governance (ESG) disclosure, working capital turnover, and accounting conservatism on financial performance, with earnings management as a moderating variable, in companies listed on the Jakarta Islamic Index 30 (JII 30) from 2019 to 2023. This study employs a quantitative approach with purposive sampling, yielding a research sample of 65 observations. Panel data were analysed using Moderated Regression Analysis (MRA). The results indicate that environmental disclosure has no significant impact on financial performance. In contrast, social disclosure has a negative and significant effect, and governance disclosure has a positive but insignificant effect. Furthermore, working capital turnover and accounting conservatism both exhibit adverse and significant effects on financial performance. The MRA results indicate that earnings management does not moderate the effects of ESG disclosure, working capital turnover, and accounting conservatism on financial performance.

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