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Jurnal Ilmu Ekonomi dan Bisnis
Published by Perkumpulan Konsultan Manajemen Pendidikan Indonesia
ISSN : 31237444     EISSN : -     DOI : https://doi.org/10.65510/jieb.v3i2.120
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Ekonomi dan Bisnis (JIEB) merupakan jurnal ilmiah yang diterbitkan oleh Lembaga Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI) berkerjasama dengan Sekolah Tinggi Ilmu Ekonomi Bangkinang. Jurnal ini mewadahi publikasi hasil penelitian, kajian konseptual, studi kasus, serta pengembangan teori yang dilakukan oleh dosen, peneliti, praktisi, maupun mahasiswa yang memiliki fokus pada bidang ilmu ekonomi dan bisnis. Penerbitan jurnal ini merupakan bentuk komitmen terhadap pelaksanaan Tri Dharma Perguruan Tinggi, khususnya dalam aspek penelitian dan pengembangan ilmu pengetahuan. Sebagai jurnal elektronik yang dikelola secara profesional dengan menggunakan Open Journal System (OJS), Jurnal Ilmu Ekonomi dan Bisnis menjamin proses editorial yang transparan, akuntabel, dan berstandar akademik tinggi mulai dari proses submission, peer-review, editing, hingga publikasi. Jurnal ini diterbitkan dua kali dalam setahun, yaitu pada bulan April dan Oktober, serta bertujuan menjadi media diseminasi ilmiah yang kredibel dan berkontribusi dalam pengembangan ilmu ekonomi dan bisnis di tingkat nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol 3 No 1 (2025): April" : 14 Documents clear
Audit Sektor Publik: Dalam Meningkatkan Akuntabilitas dan Transparansi Perusahaan Publik Nadya Prananda; Nastiar Saputra Rangkuti; Tamara Munjihatu Tazkiyah Ashal; Nasirwan Nasirwan; Irfan Irfan; Rakhmad Bahagia; Zulher Zulher
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.46

Abstract

Audit sektor publik meningkatkan akuntabilitas dengan menjamin penggunaan sumber daya dan keputusan dapat dipertanggung jawabkan. Penelitian ini bertujuan untuk menentukan peran strategis audit sektor publik dalam mendukung akuntabilitas dan transparansi keuangan perusahaan publik dan untuk menemukan masalah dan solusi yang terkait. Dengan menganalisis data yang dikumpulkan dari studi dan penelitian sebelumnya secara tematik, penelitian ini bertujuan untuk menemukan pola dan hubungan antara berbagai elemen yang terkait dengan audit sektor publik. Studi ini melihat bagaimana audit sangat penting untuk meningkatkan akuntabilitas dan transparansi, dua pilar utama tata kelola yang baik. Audit tidak hanya memastikan bahwa perusahaan publik menggunakan sumber daya dengan benar, tetapi juga memberi orang akses ke informasi dan memungkinkan orang untuk berpartisipasi dan mengawasi
Evolusi Teori Akuntansi Sektor Publik: Analisis Perkembangan Dan Tantangan Di Era Digital Grace P Johana Rajagukguk; Lestari Simanjuntak; Maria Grace Octa Viani Pane; Hendra Harmain; Hamidah Hamidah
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.47

Abstract

Teori akuntansi sektor publik terus berkembang seiring dengan perubahan kebijakan, aturan, dan kemajuan teknologi. Di era digital, akuntansi sektor publik menghadapi tantangan dan peluang baru, terutama dalam hal transparansi, akuntabilitas, dan efisiensi laporan keuangan. Penelitian ini bertujuan untuk melihat bagaimana teori akuntansi sektor publik berkembang dari waktu ke waktu, mengidentifikasi faktor yang memengaruhinya, serta mengkaji tantangan di era digital. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan eksploratif, di mana data diperoleh melalui studi literatur dan wawancara dengan akademisi serta praktisi di bidang ini. Hasil penelitian menunjukkan bahwa teori akuntansi sektor publik telah berkembang dari sistem yang hanya berfokus pada kepatuhan menjadi lebih transparan dan berbasis kinerja. Digitalisasi membantu meningkatkan efisiensi pelaporan keuangan, tetapi masih ada hambatan seperti keterbatasan aturan, kesiapan tenaga kerja, dan infrastruktur teknologi yang belum merata. Kesimpulannya, teori akuntansi sektor publik harus terus beradaptasi dengan perubahan zaman, terutama dalam menghadapi tantangan digital. Oleh karena itu, diperlukan kebijakan yang lebih responsif, investasi dalam teknologi, dan peningkatan keterampilan tenaga kerja agar sistem akuntansi sektor publik dapat berjalan lebih efektif dan akuntabel.
Analisis Kinerja Keuangan Siloam Internasional Hospital (Menggunakan Analisis Rasio Keuangan) Haura Rifqa Hascarjani; Yohana Tirta Widia Swari Simamora; Lyla Riani Lumbantobing; Muhammad Rizal; Samsurijal Hasan; Suhandi Suhandi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.49

Abstract

Kinerja keuangan merupakan indicator utama dalam menilai kesehatan finansial suatu perusahaan, terutama di sektor kesehatan yang memiliki dinamika bisnis yang kompleks. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Siloam International Hospitals Tbk menggunakan metode analisis rasio keuangan yang mencakup rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Data yang digunakan bersumber dari laporan keuangan tahunan perusahaan pada Bursa Efek Indonesia. Hasil analisis menunjukkan bahwa rasio likuiditas siloam berada pada tingkat yang cukup stabil menunjukkan kemampuan perusahaan dalam memenuhi kewajiban lancarnya. Rasio solvabilitas pada rasio hutang terhadap debt ratio, menunjukkan kondisi keuangan yang baik dengan tren peningkatan setiao tahunnya karena total asset yang dimiliki lebih tinggi dibandingkan total utang. Dari segi rasio aktivitas, analisis receivable turnover pada periode 2022 sampai 2024 menunjukkan perusahaan membutuhkan waktu yang sedikit lama untuk mengubah piutang menjadi kas yang mengindikasikan bahwa efesiensi pengelolaan piutang masih perlu ditingkatkan. Sementara dari rasio profitabilitas pada periode 2022-2024 pada margin laba bersih menunjukkan kinerja yang baik meskipun fluktuatif setiap tahunnya. Kesimpulan dari penelitian ini menegaskan bahwa meskipun Siloam International Hospitals memiliki kinerja keuangan yang relative baik, terdapat beberapa tantangan yang perlu diperhatikan, terutama dalam pengelolaan biaya dan optimalisasi aset guna meningkatkan profitabilitas. Studi ini memberikan wawasan yang bermanfaat bagi manajemen perusahaan, investor, dan pemangku kepentingan dalam mengambil keputusan bisnis yang lebih strategis.
Pengaruh Profitabilitas, Solvabilitas Dan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2022 Alika Putri
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.61

Abstract

The problem in this study is that there are still several cases of earnings management carried out by manufacturing companies that cause losses to shareholders and the company itself. This study aims to determine the effect of Profitability, Solvency and Corporate Social Responsibility (CSR) on earnings management in manufacturing companies listed on the IDX in 2020-2022 partially and simultaneously. The population in this research is all manufacturing companies listed on the IDX for the 2020-2022 period. Sample selection used the purposive sampling method. Based on predetermined criteria, a sample of 54 companies was obtained, with three years of observation so that the observation data amounted to 162 observations. The data analysis technique used is multiple regression assisted by SPSS 26. The results of this research indicate that profitability has a partial effect on earnings management. Solvency partially influences earnings management. corporate social responsibility has no partial effect on earnings management. Profitability, solvency and corporate social responsibility simultaneously influence earnings management. The conclusion of this research is that profitability and solvency have a positive and significant effect on earnings management. corporate social responsibility has a negative and significant effect on earnings management. Meanwhile simultaneously profitability, solvency and corporate social responsibility on earnings management have a positive and significant effect on earnings management.
Pengaruh Peran Perangkat Desa, Transparansi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa (Studiempirispada Pemerintahan Desadikecamatan Sitellutali Urang Jehe Kabupaten Pakpak Bharat) rosi Magdalena Berutu; azizul kholis; esa setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.122

Abstract

This research aims to determine the influence of the role of village officials on the accountability of village fund management, the influence of transparency on the accountability of village fund management, the influence of community participation on the accountability of village fund management.The population in this study was all village officials in Sitellu Tali Urang Jehe District, which consists of 10 villages. The sampling technique used saturated sampling with a sample size of 60 respondents. The data collection technique uses a questionnaire distributed to village heads, village secretaries, heads of finance, heads of general affairs, heads of welfare and services, and heads of government. The data analysis techniques used are descriptive statistical analysis, validity and reliability testing, classical assumption testing, multiple linear regression analysis and hypothesis testing using SPSS 25 software.The research results show that the role of village officials has a positive effect on the accountability of village fund management with a sig-t value of 0.003 < 0.05. Transparency has no effect on Village Fund Management Accountability, with a sig-t value of 0.818 > 0.05. Community participation has a positive effect on Village Fund Management Accountability with a sig-t value of 0.000 < 0.05. The conclusion of this research is that the role of village officials influences the accountability of village fund management, transparency does not influence the accountability of village fund management, community participation influences the accountability of village fund management
Pengaruh Ukuran Perusahaan, Profitabilitas, Dewan Komisaris Independen, Komite Audit Dan Kepemilikan Publik Terhadap Pengungkapan Manajemen Risiko Dengan Komite Manajemen Risiko Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Ta adelia syahfitri; muhammad rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.123

Abstract

In this researh, the problem is the tendency of low risk disclosure practices in manufacturing companies in Indonesia. Despite the obligation to submit annual reports, disclosure of risk management is still minimal and often voluntary. The purpose of this research is to analyze the factors that can affect risk management disclosure including company size, profitability, independent board of commissioners, audit committee, public ownership and risk management committee as a moderating variable for risk management disclosure. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022 and research sampling using purposive sampling techniques with specific criteria and therefore the number of samples that match the criteria is 130 companies, with a period of 3 years so that the data totals 390 samples. This research model uses multiple linear regression analysis and moderation regression analysis (MRA). The results showed that company size has a positive effect on risk management disclosure; profitability and audit committee have a negative effect on risk management disclosure; independent board of commissioners and public ownership have no effect on risk management disclosure; risk management committee is able to moderate company size and independent board of commissioners on risk management disclosure; risk management committee is not able to moderate profitability, audit committee and public ownership on risk management disclosure; and company size, profitability, independent board of commissioners, audit committee and public ownership jointly affect risk management disclosure.
PENGARUH PARTISIPASI AKTIF MASYARAKAT DAN KUALITAS PELAYANAN PUBLIK TERHADAP PENGELOLAAN DANA DESA PADA DESA SE-KECAMATAN PERCUT SEI TUAN Maya Sari Br Saragih; Muhammad Ridha Habibi; Nisha Marina; ok Hidayat; Taufik Hidayat
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.149

Abstract

This research was motivated by the importance of firm value as an indicator of performance and investment attractiveness in the Indonesian capital market. Firm value is influenced by several factors, particularly ownership structure and profitability, which reflect the company’s ability to generate returns. The purpose of this study was to empirically examine the effects of managerial ownership, institutional ownership, foreign ownership, and profitability on firm value. The data were collected through documentation methods using audited annual financial reports published by companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, and the analysis was carried out through multiple linear regression as a quantitative approach. The findings revealed that managerial ownership had no significant effect on firm value, suggesting that managers holding shares did not necessarily align their interests with those of other shareholders. In contrast, institutional ownership and foreign ownership had a positive and significant impact on firm value, indicating that external monitoring by institutional and foreign investors enhanced transparency and managerial efficiency. Profitability, proxied by Return on Equity (ROE), also showed a significant positive effect on firm value, confirming that strong financial performance is a major determinant in attracting investors. Overall, the study emphasized that ownership structure and profitability are critical determinants of firm value. The practical implication is that improving profitability and encouraging greater involvement of institutional and foreign investors can serve as effective strategies to enhance competitiveness and firm value in the Indonesian capital market.
Studi Literatur: Peran Hukum Perdata Internasional dalam Kasus Bisnis Lintas Negara Elizabet Noviola Panjaitan; Helena Natasya Sipayung; Yazid Aditya Sitorus; Christian Ronaldo Simbolon
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

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

Abstract

This study examines the role of Private International Law (IPL) in resolving various cross-border business issues. The literature review focuses on several case studies, namely the trademark dispute between Prada S.A. and PT. Manggala Putra Perkasa, the imposition of sanctions on cross-border acquisitions, the settlement of furniture export contracts, and the position of official translators in international contracts. The analysis shows that IPL plays a significant role in protecting intellectual property rights, ensuring legal certainty, supporting international business regulations, and ensuring the validity of international contracts. Indonesia needs to strengthen specific regulations, expand legal protection for small and medium enterprises (SMEs), and emphasize the obligation to use sworn translators in cross-border business transactions.
Literatur Review Big Data Analytics dalam Meningkatkan Keberlanjutan Triple Bottom Line: Studi Lintas Bidang Manajemen Risiko Bencana dan Supply Chain Manufaktur Elpiah Risdayani; Bunga Ria Letisia Sirait; Juniansen Siregar
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.182

Abstract

This study synthesizes findings from thirteen journals examining the role of big data analytics capabilities (BDAC) in risk management and manufacturing supply chain performance. The analysis shows that utilizing BDAC improves companies' ability to detect and mitigate risks in real time, including risks of supply disruptions, demand fluctuations, and compliance with environmental regulations. BDAC implementation also strengthens supply chain efficiency by optimizing procurement, distribution, and inventory control, while simultaneously encouraging innovation in environmentally friendly production processes. From an accounting perspective, the integration of big data with triple bottom line reporting emphasizes the role of accountants as providers of strategic information that supports sustainability-oriented decision-making. These findings emphasize that the success of risk management and management of modern manufacturing supply chains is highly dependent on the use of advanced analytics technologies as a basis for adaptive, efficient, and sustainable decision-making.
Hubungan Tata Kelola Data dan Kualitas Data pada Sistem Informasi Akuntansi: Studi Literatur Asen Devito Hutabarat; Markus Robin Harefa; Rafli Faturrahman
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.184

Abstract

This study aims to analyze the relationship between data governance and data quality in Accounting Information Systems (AIS) using a literature review approach. Data quality is a crucial factor in producing relevant, reliable, and accurate accounting information, while data governance acts as a control and regulatory mechanism that ensures data is managed according to the principles of accuracy, consistency, integrity, and security. This article reviews national and international literature highlighting the role of data governance in improving data quality, particularly in the implementation of AIS in both public and private sectors. The findings indicate that effective data governance enhances data quality dimensions such as accuracy, completeness, relevance, and timeliness. Therefore, data governance has significant implications for the effectiveness of AIS in supporting decision-making processes and financial reporting.

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