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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 53 Documents
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Digitalisasi Layanan Pendidikan Bisnis: Adaptasi Kampus dan Lembaga Pendidikan terhadap Educational Teknologi Fiyasti Mawdatul Khairia; Nadia Saragih; susi penggabean
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.120

Abstract

Digitalization has become the primary catalyst in transforming business education services in the era of information technology. This article explores how universities and educational institutions adapt to the development of educational technology to enhance both the quality of learning and operational efficiency. Employing a descriptive-qualitative approach based on various literature sources, this study highlights significant shifts in online learning systems, digital academic administration, and the integration of technology into the business education curriculum. The findings indicate that institutional adaptation and the role of educational entities in digitalization facilitate the delivery of more flexible, measurable, and industry-relevant educational services. Nevertheless, challenges such as the digital divide, human resource readiness, and the need for institutional policy frameworks continue to hinder the optimal use of educational technology. This study underscores the importance of inter-institutional collaboration in building a responsive and sustainable digital business education ecosystem
Pengaruh Pertumbuhan Penjualan, Struktur Aktiva Dan Profitabilitas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesiapada Tahun 2019 -2023 Tazkia Matura Panggabean; akmal huda; muhammad rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 2 (2024): Oktober
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i2.121

Abstract

The problem in this study is that many companies in the telecommunication sub-sector have a higher level of debt than equity, which directly impacts the company's operational sustainability and capital structure. This study aims to examine the influence of sales growth, asset structure, and profitability, as well as to test firm size as a moderating variable on the company's capital structure. The population of this study consists of telecommunication sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, with a total of 50 research samples. Data were collected by downloading annual reports and sustainability reports from the official IDX website and the respective company websites. The data analysis technique used is multiple regression analysis with a moderating variable. The results of the study indicate that, partially, asset structure influence capital structure, while sales growth and profitability has no effect. Simultaneously, the three independent variables affect the capital structure. Firm size moderates the influence of asset structure on capital structure but does not moderate the effect of sales growth and profitability on capital structure
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.
Efektivitas Sistem Informasi Akuntansi Pada UMKM Kota Pematangsiantar Rotua Juliana S; Maya Sari Saragih; Muhammad Ridha Habibi Z; Taufik Hidayat; Sofyan Hidayat; Nisha Marina
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 2 (2024): Oktober
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i2.148

Abstract

In research regarding "The Influence of User Competence, Task Complexity, and Sophistication of Information Technology on the Effectiveness of Accounting Information Systems in MSMEs in Pematangsiantar City," the results of data analysis showed interesting findings. First, related to User Competence, the p-value is 0.356, which indicates that there is no significant influence on the Effectiveness of the Accounting Information System, which indicates theacceptance of the null hypothesis (H0), meaning that User Competence does not have a significant influence on the Effectiveness of the Accounting Information System. Then, related to Task Complexity, the p-value is 0.111, indicating that there is no significant influence on the Effectiveness of the Accounting Information System, which alsosupports the acceptance of the null hypothesis (H0), meaning that Task Complexity does not significantly influence the Effectiveness of the Accounting Information System. However, interesting findings emerged related to the Sophistication of Information Technology, where the p-value was 0.004, indicating a significant influence on the Effectiveness of the Accounting Information System. This rejects the null hypothesis (H0) and shows that Information Technology Sophistication has a significant influence on the Effectiveness of Accounting Information Systems in Pematangsiantar City MSMEs. These findings give the impression that increasing Information Technology Sophistication can positively influence the Effectiveness of Accounting Information Systems in MSMEs, while the UserCompetence and Task Complexity factors do not have a significant influence.
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: Analisis Hambatan, Faktor Pendorong, Dan Dampak Adopsi Sistem Informasi Akuntansi Digital Pada UMKM Gracia Apriana Malau; Theresa Margareth Panjaitan; Natasha Romauli Setya; Rohni Bona Arta Saragih; Esa Setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.167

Abstract

This article aims to analyze the barriers, drivers, and impacts of Digital Accounting Information Systems (AIS) adoption on Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The study uses a descriptive qualitative approach based on literature studies from various national and international journal sources, as well as official reports from government and related institutions. The study results indicate that the main barriers to Digital AIS adoption include financial constraints, low human resource competency, organizational cultural resistance, and concerns about data security. On the other hand, driving factors supporting adoption include increasingly user-friendly and cloud-based technology, government support through digitalization programs, market competitive pressures, and support from technology providers. The adoption of Digital AIS has positive impacts for MSMEs, such as increased operational efficiency, accountability and transparency of financial reports, easier access to financing, and increased data-based competitiveness. These findings emphasize the importance of collaboration between the government, technology providers, and MSMEs to accelerate the digitalization of the MSME sector in a sustainable manner.
Peran Sistem Informasi Akuntansi dalam Meningkatkan Kualitas Laporan Keuangan Perusahaan: Kajian Literatur Putri Wulandari Nasution; Tria Wulandari; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.169

Abstract

This study aims to examine the extent to which the implementation of an Accounting Information System (AIS) affects the quality of a company's financial reports. By providing relevant, fast, and accurate information, an AIS can simplify the process of recording transactions, preparing reports, and supporting management decision-making. Furthermore, an AIS plays a role in strengthening the planning, control, and financial management functions to be more effective. The method used is a literature review with sources from scientific articles, accounting journals, and academic publications obtained through Google Scholar. The results of the study indicate that the implementation of an AIS contributes to increasing the relevance, reliability, comparability, and timeliness of financial reports. Furthermore, the development of an AIS through automation, database integration, strengthening internal controls, and utilizing digital technology can promote transparency, accountability, and company effectiveness. Thus, optimizing an AIS has the potential to improve the quality of financial reports while strengthening company competitiveness
Big Data Analytics dalam Pengambilan Keputusan Akuntansi Manajerial : Study Literatur Hairunisa Astari; Muhammad Rizal
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.170

Abstract

Digital transformation has shifted managerial accounting from historical reporting to a predictive information system. Big Data Analytics (BDA) allows organizations to process large volumes of structured and unstructured data, providing real-time and relevant insights for decision-making. This study employs a literature review of twelve national and international publications. The findings indicate that BDA improves accounting information quality, operational efficiency, strategic planning, and fraud detection. Challenges include limited infrastructure, low data literacy among accountants, and ethical or privacy issues. Effective implementation requires technological investment, human capital development, and clear regulations to ensure managerial accounting becomes more adaptive and strategic.
Peran dan Tantangan Sistem Informasi Manajemen dalam Mendukung Kinerja Perusahaan di Era Digital: Kajian Literatur Alika Putri; Magdalena Mori Sihotang; Valentina Rentauli Siringoringo; Muhammad Ridha Habibi Z
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.172

Abstract

In the digital era, Management Information Systems (MIS) play a vital role not only as administrative tools but also as strategic instruments to enhance efficiency, decision-making, and organizational competitiveness. This study employs a systematic literature review to examine the roles and challenges of MIS in supporting firm performance. The findings reveal that MIS facilitates cross-functional coordination, provides real-time information, and supports digital transformation. However, challenges remain, including legacy system integration, limited digital literacy, organizational resistance, and data security issues. Therefore, effective MIS implementation requires a holistic approach that integrates technology, human resources, and data governance. This study contributes theoretically to the development of MIS literature and offers practical recommendations for organizations to maximize the benefits of MIS in the digital era

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