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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 21 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.
Likuiditas dan kebijakan dividen: Analisis moderasi atas investment opportunity set, effective tax rate, dan pertumbuhan perusahaan pada Indeks Jakarta Islamic 30 Nilam Ayu Rukmana; Anisa Dewi Arismaya
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 2 No. 2 (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.v2i2.1666

Abstract

This study examines whether the Investment Opportunity Set (IOS) is associated with dividend policy and whether liquidity moderates that relationship among firms listed in the Jakarta Islamic Index 30 (JII30) for the 2019–2023 period. Using a quantitative design, the population comprises all JII30 firms, and the sample is selected through purposive sampling based on annual report availability and data completeness. Secondary data are drawn from firms' annual reports and analyzed in EViews 12 using panel regression and an interaction term to test the moderating effect of liquidity. The findings indicate that IOS has a positive but statistically insignificant coefficient on dividend policy. The effective tax rate (ETR) shows a negligible negative association with dividend policy.In contrast, firm growth has a positive and significant effect, suggesting that stronger growth firms tend to maintain dividend payments to signal stability and sustain investor confidence. The moderation test rejects liquidity as a moderator, indicating that liquidity does not strengthen or weaken the IOS–dividend policy relationship in this sample. Overall, the results imply that dividend policy in Sharia-compliant equities is more closely linked to growth prospects than to investment opportunities and short-term liquidity conditions.
Optimalisasi pajak daerah dan pembiayaan daerah untuk belanja modal: Studi empiris pada Pemerintah Daerah Di Jawa Barat Tutik Aisah; Desy Nur Pratiwi; Wikan Budi Utami
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.v2i1.2111

Abstract

This study aims to analyze the influence of local taxes, regional revenues, balancing funds, and regional financing on capital expenditure in regency and city governments in West Java Province during the period 2020–2023. Capital expenditure is a crucial indicator that supports regional infrastructure development and is influenced by various sources of local government funding. This research employs a quantitative approach using multiple linear regression analysis. The population consists of all regencies and city governments in West Java Province, totaling 27 local governments (18 regencies and nine cities). The sampling technique used is purposive sampling based on the availability of complete regional budget realization data for the 2020–2023 period. Based on these criteria, a total sample of 108 observations was obtained. The results show that local taxes and regional financing have a significant effect on capital expenditure, while regional retributions and balancing funds have no significant effect. These findings indicate that increases in capital expenditure are more strongly influenced by the optimization of local tax revenues and the financing strategies adopted by local governments.
Keterlibatan Islamic work ethics memoderasi pengaruh work overload, role ambiguity, dan stres kerja terhadap turnover intention Anggy Lia Milfa Sari; Abdul Aziz Nugraha Pratama
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.v2i1.2812

Abstract

Employee turnover intention has become a critical issue for organizations because it can disrupt organizational stability and increase recruitment and training costs. This study aims to analyze the effects of work overload, role ambiguity, and job stress on turnover intention, with Islamic work ethics as a moderating variable. This study uses a quantitative approach, with primary data collected via questionnaires distributed to employees of PT Tri Duta Perkasa in Cicalengka, West Java. The data were analyzed using Moderated Regression Analysis (MRA). The results show that work overload and role ambiguity have a positive and significant effect on turnover intention, whereas job stress has a positive but insignificant effect. Furthermore, the interaction effects between Islamic work ethics and the independent variables are not statistically significant, indicating that Islamic work ethics do not moderate the relationship between work overload, role ambiguity, job stress, and turnover intention. In conclusion, work overload and role ambiguity are important factors that determine employees’ intention to leave the organization. In contrast, Islamic work ethics do not function as a moderating variable in this study.
Evaluasi strategi UPTD SPAM dalam pengelolaan air bersih di Kelurahan Bahontula: Pendekatan teori strategi sektor publik Fahmi Surya Abdi; Muallim Muallim; Asmansyah Asmansyah; Edhib Harits Anugrah; Andi Nuzul Akbar
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 3 No. 1 (2026): 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.v3i1.3069

Abstract

Prolonged clean water crises caused by the clash between public service infrastructure and mining activities pose severe challenges to local government governance. In Bahontula Village, North Morowali Regency, this situation led to a five-month paralysis of water distribution (April–August 2024) due to damage to the main water pipe. Addressing this issue, this study aims to analyze the strategic effectiveness of the Regional Technical Service Unit (UPTD) of the Drinking Water Supply System (SPAM) using a qualitative descriptive approach. Based on Geoff Mulgan's strategic framework comprising Purposes, Environment, Direction, and Action, data were collected through interviews, observation, and documentation. The findings indicate that while the UPTD had clear Purposes and executed Action through technical repairs, the strategy was persistently hindered in the Environment dimension by budget constraints and the destructive impact of mining operations. Furthermore, although Direction was implemented via socialization, community satisfaction remained low due to fluctuating water flow and turbidity during high rainfall. In conclusion, the UPTD's water management strategy is not yet fully effective, as it is heavily constrained by external factors, underscoring the urgent need for stronger environmental regulations and stricter inter-institutional coordination in the industrial sector.

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